Company: Product:
Unit Price: C
Direct Costs (Technical)
Overheads (Indirect)
ABC LAB TOP 500
Product / Projec st Elements ! "a# Materials $! Tec%nical la&ors '! E(uipment E(uipment ) Tools *! +u&,Contractor 5! Tec%nical Tec%nical O-er%ead .! Oce O-er%ead
Prepared &y: r1 r1 A2a 3omaa , $04
ear $0*
Period: Capacity:
Cost Matrix Total $'60006000 760006000 '60006000 0 7006000 '006000
006000
Product / Project Product: 8nit Price:
LAB TOP 500
Cost Elements ! "a# Materials Direct Costs $! Tec%nical la&ors (Technical) '! E(uipment ) Tools
*! +u&,Contractor Overheads (Indirect)
5! Tec%nical O-er%ead .! Oce O-er%ead
1) Total Cost Analysis: Cost Elements Materials
Direct Costs Tec%nical la&ors (Technical) E(uipment ) Tools Tools +u&,Contractor
Overheads (Indirect)
Tec%nical O-er%ead Oce O-er%ead
Total Cost
2) Unit Cost Analysis: Cost Elements Materials Unit Direct Tec%nical la&ors Costs E(uipment ) Tools +u&,Contractor Tec%nical O-er%ead Unit Overheads Oce O-er%ead
Unit Cost
3) Cost Breakdon !tructure:
Materials Tec%nical la&ors E(uipment ) Tools +u&,Contractor
") Cost #P$s: %&'jecti(es) Pro9t
;alue Added
3*1+
$1=
,) !ensiti(ity Analysis %-1.+) Can0e + 2.+ 1.+ . 51.+ 52.+
Proit Price Can0e
,*+ ,1*4+ 3*1+ 2"*3+ 1.*,+
) !cenario Analysis Optimistic Most Likely Pessimistic
6xpected
Prepared
Cost Matrix Period: Capacity:
ear $0* 006000
"e(uirement Cost Analysis
Total $'60006000 760006000
Cost "is> Analysis
'60006000 0 7006000 '006000
Total
Cost
$'000000
.'15
7000000
$*17
'000000
41'
0
010
Total
'560006000
700000
$15
'00000
014
'.6$006000
0010
'.6$00600
8nit Cost
8nit Cost
8nit Cost
$'010
.'15
7010 '010 010 710 '10
$*17
'.$10
0010
41'
6$006000
'50
010 $15 014
$10
'.$10
8nit Price 50010 8nit Cost '.$10
0010
8nit irect '5010
$'0100 70100 '0100 0100
7.1= .'15 $*17 41' 010
Mar>up
Material Cost
1*'
1'7
+ensiA=010
Material Can0e
2,*"+ 31*+ 3*1+ ""*,+ ,.*+
.010 5010 *010 '010 $010 010
010 $0
0 Pro9t Price C%an
Profit %
.51=
3i-en
0.7
Proaility %
0.6
5
0.5
0.4
3*1+
50
015
*5
2*1+
0.3
0.2
0.1
0
Opmisc
y: r r11 A2a 3omaa , $04
s: ! Total Cost Analysis $! 8nit Cost Analysis '! Cost Brea>do#n +tructure *! Cost Ps ?O&jec-es! 5! +ensi-ity Analysis ?D$0! .! +cenario Analysis
Cost
7.1=
'1' 0010
8nit Cost
7.1= '1' 0010
8nit Pro9t '410 '41
8nit O-er%ead '1' $10 Tec%nical O-er%ead Oce O-er%ead
?; ? ;alue Added!
710 '10
! Losses
Price
$! Esmaon
$1=
'! Mo-aon
ity 3rap%
0 @e
,0
,$0
Material C%an@e
Most Li>ely
Pessimisc `
Expected
Company: Product:
Unit Price: C
Direct Costs (Technical)
Overheads (Indirect)
ABC LAB TOP 500
Product / Project st Elements ! "a# Materials $! Tec%nical la&ors '! E(uipment E(uipment ) Tools *! +u&,Contractor 5! Tec%nical Tec%nical O-er%ead .! Oce O-er%ead
Prepared &y: r1 r1 A2a 3omaa , $04
Period: Capacity:
ear $0* 006000
Cost Matrix Total
Total ;aria&le $'60006000
.60006000
'60006000
65006000
65006000
.006000
'006000
'006000
Product / Project Product: 8nit Price:
LAB TOP 500
Cost Elements ! "a# Materials Direct Costs $! Tec%nical la&ors (Technical) '! E(uipment ) Tools
*! +u&,Contractor Overheads (Indirect)
5! Tec%nical O-er%ead .! Oce O-er%ead
1) Total Cost Analysis: Cost Elements Materials
Direct Costs Tec%nical la&ors (Technical) E(uipment ) Tools Tools +u&,Contractor
Overheads (Indirect)
Tec%nical O-er%ead Oce O-er%ead
Total Cost Cost Elements Materials
Direct Costs Tec%nical la&ors (Technical) E(uipment ) Tools Tools +u&,Contractor
Overheads (Indirect)
Tec%nical O-er%ead Oce O-er%ead
Total Cost
2) Unit Cost Analysis: Cost Elements Materials Unit Direct Tec%nical la&ors Costs E(uipment ) Tools +u&,Contractor Tec%nical O-er%ead Unit
Overheads
Oce O-er%ead
Unit Cost
3) Cost Breakdon !tructure:
Materials Tec%nical la&ors E(uipment ) Tools +u&,Contractor
") Cost #P$s: %&'jecti(es) Pro9t
;alue Added
3*1+
$1=
,) !ensiti(ity Analysis %-1.+) Can0e + 2.+ 1.+ . 51.+ 52.+
Proit Price Can0e
,*+ ,1*4+ 3*1+ 2"*3+ 1.*,+
) !cenario Analysis Optimistic Most Likely Pessimistic
6xpected
) Breake(en Analysis: Total 7ixed Costs 8aria'le Cost per Unit !ales Price per Unit
Prepared
Cost Matrix Period: Capacity: Total
ear $0* 00000
"e(uirement
Total ;aria&le
Cost Analysis
$'60006000
.60006000
'60006000
65006000
65006000
, .006000
, '006000
'006000
Cost "is> Analysis
,
Annual
Annual ;aria&le Cost
Total
0
$'000000
$'60006000
.000000
'000000
760006000
500000
500000
'60006000
0
0
0
.00000
'00000
7006000
'00000
0
'006000
46*006000
$=64006000
'.6$006000
Annual
Annual ;aria&le Cost
Total
010
.'15
.'15
.1.
41'
$*17
*1
*1
41'
010
010
010
1=
014
$15
014
010
014
$'1$
=.14
0010
8nitl
8nit Cost
010
$'010
$'0
.010 510 010 .10
'010 510 0 10 ' 10
7010 '010 010 710
'10
0 10
'10
4*10
$=410
'.$10
8nit Price 50010 8nit Cost '.$10
0010
8nit irect '5010
7.1=
$'010 7010 '010 010
.'15 $*17 41' 010
Mar>up
Material Cost
1*'
1'7
+ensiA=010
Material Can0e
2,*"+ 31*+ 3*1+ ""*,+ ,.*+
.010 5010 *010 '010 $010 010 010 $0
0 Pro9t Price C%an
Profit %
.51=
3i-en
0.7
Proaility %
0.6
5
0.5
0.4
3*1+
50
015
*5
2*1+
0.3
0.2
0.1
0
Opmisc
!reak"#ven $ 46*006000
!reak"#ven &at
$=4
Mar'in of afet
500
!reak"#ven !reak"#v en al
y: r r11 A2a 3omaa , $04
s: ! Total Cost Analysis $! 8nit Cost Analysis '! Cost Brea>do#n +tructure *! Cost Ps ?O&jec-es! 5! +ensi-ity Analysis ?D$0! .! +cenario Analysis =! Brea>e-en Analysis
'560006000
6$006000
7.1.7
'1'
'5010
1
8nit Pro9t '410 '41 8nit O-er%ead '1' $10 Tec%nical O-er%ead Oce O-er%ead
?; ? ;alue Added!
710 '10
! Losses
Price
$! Esmaon
$1=
'! Mo-aon
ity 3rap%
0 @e
,0 Material C%an@e
,$0
Most Li>ely
Pessimisc
Expected
`
ntity io
*+,*, *+-,% ./-/%
e
0,120,1202
Breake(en Analysis 9ata 7ixed cost 8aria'le cost ;e(enue per unit #ossile volume %esire& pro'it %esire& total revenue
@rap (nits
e u n e ( e ;
$8,400,000.00 $278.00 $500.00 50000 $00,000.00 $5,000,000.00
Breakeven point Units 37837.8 9ollars $ 8,!8,!08.40
Volume Analysis @ 50000 units Costs $ 22,300,000.00 "evenue $ 25,000,000.00 Proit % "" Proit o 1..... 55? sell 32 units ;e(enue o ,...... 55? sell 1.... units units
:".=...=...
Costs "evenue 0 $ 8,400,000 8,400,000 $ ) 75*75.* $ 2!,437,87 2!,437,87 +++ 37837.8 $ 8,!8,!08 8,!8,!08 :3,=...=...
:3.=...=...
:2,=...=...
:2.=...=... 3, $8,!8,!08
:1,=...=...
:1.=...=... , $8,400,000
:,=...=...
, $)
:5
.
1. ...
2. .. .
3. .. .
". .. .
Units
,.. . .
.
r1 A2a 3omaa , $04
2, $37,837,800
2, $2!,437,87
Costs ;e(enues
..
.. ..
) .. ..
Company: Product:
Unit Price: C
Direct Costs (Technical)
Overheads (Indirect)
ABC LAB TOP 500
Product / Project st Elements ! "a# Materials $! Tec%nical la&ors '! E(uipment E(uipment ) Tools *! +u&,Contractor 5! Tec%nical Tec%nical O-er%ead .! Oce O-er%ead
Prepared &y: r1 r1 A2a 3omaa , $04
ear $0*
Period:
006000
Capacity: Cost Matrix Total CAPE
Total OPE
060006000
'*060006000
$60006000
460006000
$060006000
060006000 .60006000
'60006000
60006000
5006000
65006000
Product / Project Product: 8nit Price:
LAB TOP 500
Cost Elements ! "a# Materials Direct Costs $! Tec%nical la&ors (Technical) '! E(uipment ) Tools
*! +u&,Contractor Overheads (Indirect)
5! Tec%nical O-er%ead .! Oce O-er%ead
1) Total Cost Analysis: Cost Elements Materials
Direct Costs Tec%nical la&ors (Technical) E(uipment ) Tools Tools +u&,Contractor
Overheads (Indirect)
Tec%nical O-er%ead Oce O-er%ead
Total Cost Cost Elements Materials
Direct Costs Tec%nical la&ors (Technical) E(uipment ) Tools Tools +u&,Contractor
Overheads (Indirect)
Tec%nical O-er%ead Oce O-er%ead
Total Cost
2) CAP6 / &P6 Analysis Capital 6xpenses > CAP &peratin0 6xpenses > &
3) Unit Cost Analysis: Cost Elements Materials Unit Direct Tec%nical la&ors Costs E(uipment ) Tools +u&,Contractor Tec%nical O-er%ead Unit Overheads Oce O-er%ead
Unit Cost
") Cost Breakdon !tructure:
Materials Tec%nical la&ors
E(uipment ) Tools +u&,Contractor
,) Cost #P$s: %&'jecti(es) Pro9t
;alue Added
5*+
01*
) !ensiti(ity Analysis %-1.+) Can0e + 2.+ 1.+ . 51.+ 52.+
Proit Price Can0e
5,*1+ 5*3+ 5*+ 5*+ 54.*.+
) !cenario Analysis
Optimistic Most Likely Pessimistic
6xpected
Prepared
Cost Matrix Period: Capacity:
ear $0* 00000
"e(uirement
Total CAPE
Total OPE
0000000
'*0000000
$000000
4000000
$0000000
0000000
0
.000000
'000000
000000
500000
500000
Total CAPE
Total OPE
Total
0000000
'*0000000
'5060006000
$000000
4000000
060006000
$0000000
0000000
'060006000
0
.000000
.60006000
Cost Analysis
Cost "is> Analysis
'000000
000000
*60006000
500000
500000
$60006000
'565006000
'..65006000
*0$60006000
CAPE
OPE
Total
$15
4*1.
4=1
015
$10
$15
510
$15
=15
010
15
15
01=
01$
10
01
01*
015
414
71$
0010
414:
;atio 6 ;atio
414 71$
8nitl
8nit Cost
0010
'*0010
'6500
$010 $0010 010 '010 510
4010 0010 .010 010 510
0010 '0010 .010 *010 $010
'5510
'..510
*0$010
8nit Price 50010 8nit Cost *0$010
0010
8nit irect '7.010
7415
'50010 0010
4=1 $15
'0010 .010
=15 15
Mar>up
Material Cost
01'
01'
+ensiAMaterial Can0e
51.,*.+ 54*3+ 5*+ 5*4+ 5.*1+
010 $0
0
,$010 ,*010 ,.010 ,4010 ,0010 ,$010 Pro9t Price C%an
3i-en
0
Profit %
Proaility %
-0.2
,=01
5
-0.4
5*+
50
-0.6
,0510
*5
-0.8
54"*,+
-1
-1.2
y: r r11 A2a 3omaa , $04
s: ! Total Cost Analysis $! 8nit Cost Analysis '! CAPE / OPE Analysis *! Cost Brea>do#n +tructure 5! Cost Ps ?O&jec-es! .! +ensi-ity Analysis ?D$0! =! +cenario Analysis
'7.60006000
.60006000
7415
1*7
71$:
Capital Expenses Capital Expense s F CAPE "ao "ao Operan@ Expenses F OPE "ao
'7.010
.010
8nit Pro9t ,'5$010 ,4=1. 8nit O-er%ead 15 .010 Tec%nical O-er%ead Oce O-er%ead
*010 $010
?; ? ;alue Added!
! Losses
Price
$! Esmaon
01*
'! Mo-aon
ity 3rap% 0
@e
,0
Material C%an@e
,$0
`
