The area at the top of the sheet shows sumary information that has been calculated or entered elsewhere. Costs are shown for a single assembly and also for the total production quantity. A small deviation from the target can look much more significant when multiplied by a large production quantity. It is this figure that impacts the company profitability
Click on an area of the chart for a description of its use
Our example shows the top-level assembly. Items such as the battery pack and the motor & wires assy that are analysed elsewhere only have entries for the labous cost of assembling them into the final product.
