Risk : Slow turn inventory reserves do not comply with group rules

Objective : FRA updates every year slow turn inventory reserve calculation procedure for his/her plant(s)

Process description : Program ZWFA12A is run at the end of every quarter to provide a slow turn inventory reserve proposal. Strategic parts are parts whose unavailability would lead to a significant loss in OEE (Overall Equipment Effectiveness).

Strategic parts are not depreciated.

Control description : FRA fills in check lost