Implementing Manufacturing and Materials Management: From Empty Plant to Costed Work Order · Module 2 · Security and Data Access
Segregation of duties on the shop floor
Lesson 18 of 188 · 2 min
No single person should be able to both create the record of physical goods and adjust it without oversight. One sentence, worth reading twice, because it explains all four conflicts. Perform inventory adjustments plus perform cycle counts — count it, then adjust it to match what you counted, and nobody else ever sees the difference. Receive goods plus adjust on-hand. Create work orders, complete them, and adjust scrap — all three together is the complete set: you can create the work, declare it done, and account for the missing material. Define cost rates, run cost processing, and close the period — the finance-side equivalent. The small-plant problem, and the answer is not to pretend. A plant with four office staff cannot separate these. It is arithmetic; telling them to is not advice. The answer is compensating controls, and three actually work: adjustment reporting reviewed by somebody off-site, count variance thresholds…
The full lesson is part of the course
The video, the complete written lesson and the module quiz are included in Implementing Manufacturing and Materials Management: From Empty Plant to Costed Work Order, with a certificate on completion and a fourteen-day refund window.
In this module: Module 2 · Security and Data Access
- 1Why this is a third security model
- 2The roles a manufacturing project needs
- 3Provisioning implementation and business users
- 4Security contexts explained
- 5Granting inventory organization access
- 6Granting plant and cost organization access
- 7Segregation of duties on the shop floor
- 8What breaks
- 9Lab: build the access grid for two plants