Routing Standard Cost Table

When a batch of standard size is produced, this table summarizes the different costs, sorted by type of cost, for the successive operations of the routing.

The Quantities cells display first the launched batch size and second the actually produced quantities (taking into account parts rejected for quality problems). In the case of a network routing, these cells permit the user to know how the material flow is divided among the available production centers.

The two following lines in the table display the fixed labor cost (corresponding to setups) and the unit direct labor cost, possibly charged with the Company and Plant overhead rates. The following line contains the aggregated labor costs for one part.

The three following lines carry out similar calculations for the costs associated with the machines (or with the work centers).

The three following lines carry out similar calculations for the costs associated with subcontracting processes. 

The last line contains the global operation cost required in order to produce a part with a satisfying quality level.

The last column displays the totals for the whole routing, i.e. the aggregation of the costs of the different operations in the considered routing.