How are the costs of parts calculated?

Purchase price (with or without programming)
  Yield
  Cost price
    Manufacturing costs (with or without programming)
      Setup costs (per unit)
        Setup costs (no additions)
        Additions
          Production overhead costs
          Production risk costs
          Site administration costs
      Unit costs
        Material costs
        Rough shaping
        Finishing
        Post treatment
        Joining
        Surface finishing
        Additions
          Material overhead costs
          Material risk costs
          Special direct costs material
          Production overhead costs
          Production risk costs
          Site administration costs
    Administration overhead
    Sales overhead
    Reject costs
    Special direct costs sales and distribution

The image shows the model for the calculation of costs to manufacture a part in costing24. The calculation determines purchase price and manufacturing costs with and without programming. The calculation of these costs is based on the addition of the elements shown in the image.

Material costs

The material costs for the manufacturing of a part are calculated based on the required semi-finished products, potentially including material allowance. The list of semi-finished products can contain the price types of Price per meter, Price per square meter and Price per kg. At least one price type is specified per semi-finished product in the list. If more than one price type is specified, the Price per meter is used first, followed by the Price per square meter, then the Price per kg for the calculation of the material costs.

If the Price per meter is specified in the semi-finished product used, an allowance is added to the length of the part, given that this was previously specified. This value is multiplied by the price per meter in order to calculate the material costs.

If the Price per square meter is specified in the semi-finished product used, an allowance is added to the face of the part, given that this was previously specified. This value is multiplied by the price per square meter in order to calculate the material costs.

If the Price per kg is specified in the semi-finished product used, an allowance is added to the volume of the part, given that this was previously specified. Based on this volume, the mass of the part is calculated with the help of the density stored in the list of material groups. The mass is multiplied by the price per kilogram in order to calculate the material costs.