Manufacture and Fabrication is one of the lesser-used and often misunderstood areas of the NEC Schedule of Cost Components. While it may represent only a small part of the overall Defined Cost on many projects, when it does arise, it can present disproportionate complexity and risk.
This paper sets out some practical tips for those reviewing or auditing these costs. It’s designed to help you apply our R.E.V.I.E.W. framework to Manufacturing and Fabrication with confidence, focusing on what matters, identifying key risks, and ensuring any audit work is proportionate, well targeted, and commercially intelligent.