Only 8 finished products have significant RM/SM data — all in the cultured dairy range. Best controlled products are yogurt variants with a single ingredient formula. The worst product is a specialty Greek yogurt topping at +11.2% over-usage, driven entirely by a cereal topping ingredient across 57 batches. Fresh aloe vera is the common driver across 3 of the 8 products — appearing in both over and under directions, indicating high yield inconsistency for this ingredient at this factory.
Infant formula products dominate — best controlled products achieve <0.11% variance with 5–13 unique RM/SM ingredients per batch. All 3 worst products are export infant formula variants with consistent under-usage (-1.1% to -1.3%). Colostrum Powder drives the worst product (-239.5M), while ARA fatty acid at high unit cost drives under-usage on two export products — where under-dosing carries direct quality and regulatory implications.
Best controlled products are multi-ingredient cultured dairy variants (coconut jelly, mixed fruit, black glutinous rice) — all under 0.30% variance. The largest single RM/SM variance in the entire dataset is here: +2,980M VND (+9.3%) on an aloe vera yogurt product, driven almost entirely by fresh aloe vera yield. The same ingredient causes variance at Factory A too — indicating a company-wide formula or supplier issue rather than a factory-specific problem.
Best controlled finished products show <0.12% variance — aloe vera and collagen variants with tight single-ingredient dosing across 39–72 batches. Variance is much tighter than Factories A and C for the same aloe vera products. The worst product is Black Sugar Pearl yogurt at +1.12% — driven entirely by the black sugar pearl semi-finished ingredient. Fresh aloe vera still appears in 2 of the 3 worst products, but the absolute impact is far smaller here than at Factory C.
All 4 factories show net under-usage of packaging materials vs standard formula. Factory D has the worst PM variance rate at -2.66% (-11.47B VND absolute). A yogurt film material appears in both Factory C (-2.1B) and Factory D (-1.9B) — same material, two factories, pointing to a systematic formula quantity issue rather than a factory-specific problem. One aluminum film item at Factory D shows the highest individual rate at -9.62%.
| Factory | Code | Description | Plan (B VND) | Variance (M VND) | Var % |
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