What do you mean by reconciliation?

Answer: A comparison, making due allowance for normal variation, between the amount of product or material theoretically & actually produced/used.

Explanation:

Reconciliation is the comparison between the theoretical quantity of the raw material or finished product and the actual quantity present. Reconciliation is done after completion of the batch to find out the material used in the manufacturing of the batch. It is an important part of the process and done every time a commercial batch is manufactured.