Process of Using QC Re-agents in Pharmaceutical industries

As you know, currently we are charging out all (100%) expenses relating to QC Re-agents TO manufacturing expenses (period costs) at the time of purchases. But in true sense, some part of the Re-agents are generally used in ongoing QC Analyses and remaining are kept to be used in periods to come. The portion used in current period should have been charged to manufacturing expenses and remaining part should have been inventoried as our External Auditors recommended for.

Having discussions with QC managers of Sonata plants we came to know, only receiving are recorded in their main registers where Item Code_Name_Qty of Jar_Date of Open_Date of Expiry etc. parameters are having but issues are recorded on separate registers of QC Analysts. 

 

Again, Batch to Batch requirements are varied in terms of quantity and re-agent items (there is having neither a standardized and quantified re-agent requirement for a batch/product nor they have Re-agent issue orders like Formulation Order (FO)). Rather, analysts use the Re-agents as and whenever required in varied Qty (may be in ml, mg, mcg etc) and record in separate registers.

If total accumulated usage of a particular re-agent is not recorded in the system, then how much we will charge out as period cost!

I think, we will require a module that will be used by, e.g 10 QC analysts and their individual usage will be accumulated in the issue column of Re-agents Stock Report and total usage in a month will be charged out as period cost; receiving will be recorded as usual as normal raw material stock. 

 

OR we have to standardize the Re-agent issue Order to be created automatically while creating batch, for particular Product/Batch . If I am in a wrong track, please let me know.. .