The other side of the AR problem is the manufacturing process. What goes onto the engineering drawing is a description of the finished product. This is not a description of all that is required to go into the manufacturing process.
For example, before prime and paint, one needs to clean and degrease. I've never seen any drawing telling manufacturing how many gallons of water, cleanser, or degreaser they will need for a part, nor lint-free rags to to wipe it down. And, as has been mentioned, there are times when the prep for consumables is a noticeable portion of the material required. Sometimes there are problems as simple as minimum order quantity; estimating complains the .03gms of material should cost $X, but the factory is spending $1000X, because the minimum qty for making one part is 1000 times the required qty.
And even this varies - a lot - when running a single part or running 100 or 1,000,000.
There is also loss. I see this from time to time. An assembly drawing calls out 100 fasteners, so procurement orders 100 fasteners, and the assembler drops one and can't find it. So the entire assembly process is halted for a few days to order a replacement. My favorite is polysulfide rubber sealant. The shop always wanted the 30 minute cure and then whined about how much they wasted because it set so fast. And, if moved to the 24 hour version, would whine the parts were still wet hours after assembly.
Some see the engineering drawing as the basis for all work, but in fact it is a final inspection document, not a process planning document.