Costing & post-calculation

Costing schemes with lines, variables and formulas (surcharge, machine hour rate, contribution margin); factory templates

Every figure with its derivation, “Why this price?” in the sales document

Cost rates for employee, machine and cell

Operations with separate machine and labour times, set-up time spread over the lot size

Quantity scales; material with purchase prices, packaging unit and minimum quantity

Scenarios, target price and reverse costing – from which quantity?

Versions and release; collective costing per price list with “valid from”

Post-calculation plan versus actual with case count; costing reliability in five criteria

A new target time is suggested only from five feedback records – and adopted only after confirmation

Margin per article and customer with its history; the margin watch leads to a new costing version and prices “valid from”

“Why does this article cost so much?”: the costs of an article with their derivation