Five breaking points, only one of them in the software.

Each one surfaced during the mapping sessions and confirmed with the person who lived it.
Friction What we found What it was already costing
01 MES dependency Nothing starts until the MES releases data. MES down, month stalls. The delay lands on the report, not the source, and the deadline does not move.
02 Manual transcription Four exports retyped by hand. Error enters at every transfer. An error that reached the official record stayed in it.
03 Calculation opacity Years of custom formulas nobody else could read or verify. Checking one number meant rebuilding a decade of formulas, with no version history to compare against.
04 No early warning The month is only visible after it has already closed. A line could run defective for three weeks before anyone knew.
05 Single user bottleneck One person, zero redundancy, five years without vacation. Every file on one machine, and nobody able to pick it up.