CNC Kalkulator
CNC KalkulatorCalculation

Unit cost and selling price

Created on · unit-cost

Unit cost and selling price

Combines material, machining and auxiliary time, setup, programming, finishing, overhead, and profit into cost and selling price per part.

Batch
Material costs
Time per part
Rates
One-off effort
Other cost per part
Surcharges

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Machine Hourly RateDetermines the cost of a machine hour from acquisition, interest, floor space, energy, and maintenance. Labor Hourly Rate and Billing RateConverts gross labor through surcharges, absenteeism, and billable ratio to the cost of a productive hour and the billing rate. Volume Pricing by QuantityCalculates per-part price at multiple lot sizes and distributes setup, programming, and fixture costs across quantity. Quote calculationCalculates multiple line items including one-off costs, discounts, freight, and VAT. Setup Cost per Order and per PartBuilds setup time from individual steps, prices it at machine and labor rates, and distributes it across the lot size. Tooling Cost per PartDistributes cutting-edge cost, re-grinds, and tool-change time across the cutting time per part.

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)

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