Unit cost and selling price
Unit cost and selling price
Combines material, machining and auxiliary time, setup, programming, finishing, overhead, and profit into cost and selling price per part.
From part to price
Analyze a file, define the stock and manufacturing process, and derive costs. You can change every suggestion before applying it.
How to use the result
Enter hourly rates from your own cost accounting. The starting values illustrate CNC contract manufacturing and do not replace your own cost-centre calculation.
Administration and sales are applied to manufacturing cost. Do not add overhead twice when it is already part of the machine hourly rate.
The setup share shows how quantity changes one-off cost per part. Use quantity pricing for several volumes and quote calculation for discounts.
Formulas
cycle time = (cutting time + auxiliary time) · (1 + distribution and recovery allowance)cutting-time cost = cutting time / 60 · (machine rate + labour rate · operator share)auxiliary-time cost = auxiliary time / 60 · (machine rate + labour rate)one-time cost per part = (setup cost + programming cost) / batch sizemanufacturing cost = direct cost per part / (1 − scrap) + one-time cost per parttotal cost = manufacturing cost · (1 + administration and sales)price = total cost · (1 + profit) or total cost / (1 − margin) Sources: VDI 3258 Part 1 (cost accounting using machine-hour rates); REFA methods (time categories, distribution and recovery time); Overhead costing according to standard managerial accounting practice (industrial costing)