Do actual batch costs support the margins used in valuation?
Compare standard and actual cost, machine hours, labour, scrap, rework and margin by part or batch. Test order forecasts against real line and tooling capacity.
Who owns customer-specific tooling and production drawings?
Review machinery, tooling ownership, maintenance, metrology, certifications, work instructions, supplier approvals, safety and customer-quality claims.
Which machines and operators are production bottlenecks?
Tooling restrictions, weak process capability, overdue maintenance and reliance on a few setters or customers can impair output after the sale.
How will settings, quality records and customer approvals transfer?
Transfer routings, drawings, tool registers, machine settings, quality records, schedules and customer approvals with key production staff retained.