Line & Machine Costing
Do you know what it really costs you to make each part number? This template calculates the hourly cost of each line and the true margin of every part - and tells you which ones you sell at a loss.
What you get
→ Hourly cost per line
Operators, depreciation, energy and other annual costs spread over the REAL effective hours of each line or machine.
→ Effective hours, not theoretical
The template discounts stops and non-productive time with your utilisation %: the hourly cost that comes out is the real one, not the catalogue one.
→ Margin per part number
Material, cycle time, conversion cost and sale price per part: the margin in euros and % of every part number.
→ Margin traffic light
Set your target margin and every part shows green, amber or red. You'll see at a glance which parts you're giving away.
→ Executive summary
Your most and least profitable part, how many are in red and the total annual cost per line - all calculated automatically.
→ PDF guide (4 pages)
How to gather costs without going mad, what to do with red parts and the classic costing mistakes. EN/ES.
Single bilingual file: headers and instructions in Spanish and English. Calculation cells are locked so nobody breaks the formulas; you only type in the input cells.
What it looks like inside
How it works
- Enter your lines or machines: operators per shift, shifts, days and annual costs (depreciation, energy, other).
- Adjust the effective-hours % of each line: the template calculates the real hourly cost.
- Dump your part numbers with material, cycle time and sale price: margin and traffic light come out by themselves.
- Decide with data: raise the price, move it to another line, improve the cycle or stop making what loses money.
Most SMEs discover with this exercise that 10-20% of their part numbers lose money. Better that you find out than keep making them.
Who it's for
For the plant, production or general manager of an industrial SME who quotes by gut feel or with a single factory-wide hourly rate, and wants to know which lines and part numbers win and which lose.