The following output systems can be differentiated:
1. Only turnover is known, not actual production volume.
2. Production statistics exist, maintained by means of the outgoing stock.
3. There is a production planning programme that calculates estimated input and output
based on the production planning system; it is checked against actual input and output by
way of order forms.
4. Product and non-product output (scrap, losses, waste and emissions) can be tracked by
cost centres.