P_00002 — Margin cannot be stated per site or per unit

One testable operational mismatch: revenue and production are recorded against different objects in different systems, and nothing reconciles them at the level of one site or one unit.

This is the problem already referenced as P_00002 by SG_022, SG_007, SG_013, SG_017, SG_018, and SG_023 in signals.yaml. Those references were dangling before this record existed.

Problem ID	Name	Solution IDs	Statement type	Status
P_00002	Margin cannot be stated per site or per unit	S_00002	market_hypothesis	draft

kind: problem_catalog
schema_version: 1
problems:
  - id: P_00002
    solutionsIds:
      - S_00002
    priority: 70
    name: 'Margin cannot be stated per site or per unit'
    status: approved
    statement_type: market_hypothesis
    applies_to_icp_ids: []
    situation: >-
      A company runs more than one plant. Production, consumption, and shipment
      data sit in the operating system while the general ledger sits in an
      accounting package, and the company is costed internally in a different
      unit from the one it quotes to customers.
    operational_mismatch: >-
      Revenue is recorded against the customer and the order, while material
      consumption, hours, and scrap are recorded against production. Nothing
      reconciles the two at the level of a single site or a single unit, and the
      unit the work is costed in is not the unit it is sold in. Margin below
      company level therefore has to be reassembled by hand for each question
      that is asked.
    possible_consequences:
      - >-
        Pricing decisions are made against a company-average margin, so work that
        loses money at a specific size, line, or site continues to be quoted.
      - >-
        A scenario question about volume or spread cannot be answered without a
        manual rebuild, so it is either answered late or answered from judgement.
      - 'Scrap and leftover material are absorbed into overhead rather than attributed.'
      - >-
        Finance presents numbers it cannot trace back to the operating record,
        which limits how far anyone will commit to them.
    observable_signals:
      - >-
        The company states that it costs its work in one unit and quotes in
        another.
      - 'The general ledger sits in a separate package from the operating system.'
      - >-
        Scenario or forecast analysis is described as something finance wants
        rather than something it produces.
      - 'Per-site results are described as a manual exercise, or not produced at all.'
      - 'Scrap rate is described as unknown or as an overhead line.'
    disconfirming_signals:
      - >-
        The company produces per-site results from its systems on a schedule,
        without manual assembly.
      - 'Margin per unit is reported routinely and is used in pricing decisions.'
      - >-
        The costing unit and the selling unit are the same, or the conversion is
        held in the system and applied automatically.
      - 'Scrap is attributed to the job or the line that produced it.'
      - >-
        A single system already holds both the operating record and the ledger, so
        no reconciliation step exists.
    confirmation_questions: []
    evidence_requirement: >-
      One specific margin or scenario question the company could not answer from
      its systems, plus the manual steps it took instead and roughly how long
      they took.
    evidence_ids: []
    prohibited_claims:
      - 'That the company''s reported margin or financial statements are wrong.'
      - 'That the company is losing money on any particular product, line, or site.'
      - 'Any quantified saving, recovered margin, or close-time reduction.'
      - >-
        That the company cannot state margin per site or per unit. Until the
        account confirms it, this is the hypothesis under test.