The Cost Roll-Up: Parts into Assemblies, Assemblies into the Product
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Lessons in this course
- The Single-Level BOM: Quantity × Unit Cost = Material per Unit Pro
- Multi-Level BOMs: Parents, Children and Extended Quantities Pro
- Scrap Factors and Yield: From Net to Gross Quantities Pro
- Routings: Operation Times, Labour Rates and Setup Spread over the Batch Pro
- Overhead Rates: Machine Hours, Labour Hours and Applied Overhead Pro
- The Cost Roll-Up: Parts into Assemblies, Assemblies into the Product Pro
- Price-Change Impact: Where-Used Lists, New Costs and Margins Pro
- Make or Buy a Sub-Assembly, and the Cost Structure Chart Pro