COST ACCOUNTING - THE BOOK'S INPUTS FOR THE BLANK SET
julianrsterling.com/costing

Type these values into the blank workbooks and the book's figures return: 287.69 and 436.91 on the
aerospace bracket, a cross-subsidy of 4,053,091, 1,204,800 of idle capacity, a full-cost break-even of 34.9.


Cost_Your_Own_Part_Blank.xlsx
-----------------------------
Cost Your Own Part!D10    Activity 1 / Cost for the year                                         3510000
Cost Your Own Part!E10    Activity 1 / Driver count, the WHOLE factory                           3900
Cost Your Own Part!D11    Activity 2 / Cost for the year                                         1980000
Cost Your Own Part!E11    Activity 2 / Driver count, the WHOLE factory                           5330
Cost Your Own Part!D12    Activity 3 / Cost for the year                                         4620000
Cost Your Own Part!E12    Activity 3 / Driver count, the WHOLE factory                           150650
Cost Your Own Part!D13    Activity 4 / Cost for the year                                         1610000
Cost Your Own Part!E13    Activity 4 / Driver count, the WHOLE factory                           980
Cost Your Own Part!D14    Activity 5 / Cost for the year                                         1720000
Cost Your Own Part!E14    Activity 5 / Driver count, the WHOLE factory                           16660
Cost Your Own Part!C19    Total direct labor hours, the whole factory                            152940
Cost Your Own Part!C20    Direct labor rate an hour, fully loaded                                31.4
Cost Your Own Part!C22    Target gross margin the board underwrites                              0.28
Cost Your Own Part!C26    Annual volume, units                                                   19500
Cost Your Own Part!C27    Price a unit                                                           348
Cost Your Own Part!C28    Direct material a unit                                                 104
Cost Your Own Part!C29    Direct labor hours a unit                                              1.54
Cost Your Own Part!C30    Machine hours a unit                                                   1.98
Cost Your Own Part!C34    ="Activity 1: "&C10                                                    1690
Cost Your Own Part!C35    ="Activity 2: "&C11                                                    2180
Cost Your Own Part!C37    ="Activity 4: "&C13                                                    690
Cost Your Own Part!C38    ="Activity 5: "&C14                                                    8720
Cost Your Own Part!C64    ="Activity 1: "&C10                                                    0.9
Cost Your Own Part!C65    ="Activity 2: "&C11                                                    0.7
Cost Your Own Part!C66    ="Activity 3: "&C12                                                    0.35
Cost Your Own Part!C67    ="Activity 4: "&C13                                                    0.1
Cost Your Own Part!C68    ="Activity 5: "&C14                                                    0.5
Sensitivities, the data!C8     Annual volume, units / Standard bushings                               1850000
Sensitivities, the data!D8     Annual volume, units / Hydraulic fittings                              640000
Sensitivities, the data!E8     Annual volume, units / Valve bodies                                    118000
Sensitivities, the data!F8     Annual volume, units / Aerospace brackets                              19500
Sensitivities, the data!C9     Price a unit / Standard bushings                                       9.2
Sensitivities, the data!D9     Price a unit / Hydraulic fittings                                      23.5
Sensitivities, the data!E9     Price a unit / Valve bodies                                            78
Sensitivities, the data!F9     Price a unit / Aerospace brackets                                      348
Sensitivities, the data!C10    Direct material a unit / Standard bushings                             2.95
Sensitivities, the data!D10    Direct material a unit / Hydraulic fittings                            8.1
Sensitivities, the data!E10    Direct material a unit / Valve bodies                                  26.5
Sensitivities, the data!F10    Direct material a unit / Aerospace brackets                            104
Sensitivities, the data!C11    Direct labor hours a unit / Standard bushings                          0.03
Sensitivities, the data!D11    Direct labor hours a unit / Hydraulic fittings                         0.062
Sensitivities, the data!E11    Direct labor hours a unit / Valve bodies                               0.235
Sensitivities, the data!F11    Direct labor hours a unit / Aerospace brackets                         1.54
Sensitivities, the data!C12    Machine hours a unit / Standard bushings                               0.022
Sensitivities, the data!D12    Machine hours a unit / Hydraulic fittings                              0.058
Sensitivities, the data!E12    Machine hours a unit / Valve bodies                                    0.29
Sensitivities, the data!F12    Machine hours a unit / Aerospace brackets                              1.98
Sensitivities, the data!C13    Setups a year / Standard bushings                                      310
Sensitivities, the data!D13    Setups a year / Hydraulic fittings                                     720
Sensitivities, the data!E13    Setups a year / Valve bodies                                           1180
Sensitivities, the data!F13    Setups a year / Aerospace brackets                                     1690
Sensitivities, the data!C14    Production orders a year / Standard bushings                           460
Sensitivities, the data!D14    Production orders a year / Hydraulic fittings                          1050
Sensitivities, the data!E14    Production orders a year / Valve bodies                                1640
Sensitivities, the data!F14    Production orders a year / Aerospace brackets                          2180
Sensitivities, the data!C15    Engineering changes a year / Standard bushings                         14
Sensitivities, the data!D15    Engineering changes a year / Hydraulic fittings                        62
Sensitivities, the data!E15    Engineering changes a year / Valve bodies                              214
Sensitivities, the data!F15    Engineering changes a year / Aerospace brackets                        690
Sensitivities, the data!C16    Inspection events a year / Standard bushings                           920
Sensitivities, the data!D16    Inspection events a year / Hydraulic fittings                          2100
Sensitivities, the data!E16    Inspection events a year / Valve bodies                                4920
Sensitivities, the data!F16    Inspection events a year / Aerospace brackets                          8720
Sensitivities, the data!C19    Setup and changeover                                                   3510000
Sensitivities, the data!C20    Order handling and scheduling                                          1980000
Sensitivities, the data!C21    Machine running                                                        4620000
Sensitivities, the data!C22    Engineering and change notes                                           1610000
Sensitivities, the data!C23    Quality and inspection                                                 1720000
Sensitivities, the data!C25    Direct labor rate an hour, fully loaded                                31.4
Sensitivities, the data!C26    Selling, general and administrative, the year                          6720000
Sensitivities, the judgments!C11    Outside quote, Standard bushings                                       5.9
Sensitivities, the judgments!C12    Outside quote, Valve bodies                                            51
Sensitivities, the judgments!C13    Outside quote, Aerospace brackets                                      280
Case B!C6     Batch elasticity                                                       0.78
Case B!C12    Volume change / Standard bushings                                      -0.09
Case B!D12    Volume change / Hydraulic fittings                                     0.01
Case B!E12    Volume change / Valve bodies                                           0.26
Case B!F12    Volume change / Aerospace brackets                                     0.58

The_Factory_Costed_Twice_Blank.xlsx
-----------------------------------
Inputs!C7     Volume, units a year / Standard bushings                               1850000
Inputs!D7     Volume, units a year / Hydraulic fittings                              640000
Inputs!E7     Volume, units a year / Valve bodies                                    118000
Inputs!F7     Volume, units a year / Aerospace brackets                              19500
Inputs!C8     Price, list / Standard bushings                                        9.2
Inputs!D8     Price, list / Hydraulic fittings                                       23.5
Inputs!E8     Price, list / Valve bodies                                             78
Inputs!F8     Price, list / Aerospace brackets                                       348
Inputs!C9     Direct material a unit / Standard bushings                             2.95
Inputs!D9     Direct material a unit / Hydraulic fittings                            8.1
Inputs!E9     Direct material a unit / Valve bodies                                  26.5
Inputs!F9     Direct material a unit / Aerospace brackets                            104
Inputs!C10    Direct labor hours a unit / Standard bushings                          0.03
Inputs!D10    Direct labor hours a unit / Hydraulic fittings                         0.062
Inputs!E10    Direct labor hours a unit / Valve bodies                               0.235
Inputs!F10    Direct labor hours a unit / Aerospace brackets                         1.54
Inputs!C11    Machine hours a unit / Standard bushings                               0.022
Inputs!D11    Machine hours a unit / Hydraulic fittings                              0.058
Inputs!E11    Machine hours a unit / Valve bodies                                    0.29
Inputs!F11    Machine hours a unit / Aerospace brackets                              1.98
Inputs!C14    Setups a year / Standard bushings                                      310
Inputs!D14    Setups a year / Hydraulic fittings                                     720
Inputs!E14    Setups a year / Valve bodies                                           1180
Inputs!F14    Setups a year / Aerospace brackets                                     1690
Inputs!C15    Production orders a year / Standard bushings                           460
Inputs!D15    Production orders a year / Hydraulic fittings                          1050
Inputs!E15    Production orders a year / Valve bodies                                1640
Inputs!F15    Production orders a year / Aerospace brackets                          2180
Inputs!C16    Engineering changes a year / Standard bushings                         14
Inputs!D16    Engineering changes a year / Hydraulic fittings                        62
Inputs!E16    Engineering changes a year / Valve bodies                              214
Inputs!F16    Engineering changes a year / Aerospace brackets                        690
Inputs!C17    Inspection events a year / Standard bushings                           920
Inputs!D17    Inspection events a year / Hydraulic fittings                          2100
Inputs!E17    Inspection events a year / Valve bodies                                4920
Inputs!F17    Inspection events a year / Aerospace brackets                          8720
Inputs!C22    Setup and changeover                                                   3510000
Inputs!C23    Order handling and scheduling                                          1980000
Inputs!C24    Machine running                                                        4620000
Inputs!C25    Engineering and change notes                                           1610000
Inputs!C26    Quality and inspection                                                 1720000
Inputs!C29    Direct labor rate, fully loaded                                        31.4
Inputs!C30    Selling, general and administrative                                    6720000
Inputs!C31    Practical capacity, labor hours                                        168000
Inputs!C32    Practical capacity, machine hours                                      172000
Inputs!C33    Target gross margin the board underwrites                              0.28

The_Pool_and_Its_Drivers_Blank.xlsx
-----------------------------------
Inputs!C7     Volume, units a year / Standard bushings                               1850000
Inputs!D7     Volume, units a year / Hydraulic fittings                              640000
Inputs!E7     Volume, units a year / Valve bodies                                    118000
Inputs!F7     Volume, units a year / Aerospace brackets                              19500
Inputs!C8     Price, list / Standard bushings                                        9.2
Inputs!D8     Price, list / Hydraulic fittings                                       23.5
Inputs!E8     Price, list / Valve bodies                                             78
Inputs!F8     Price, list / Aerospace brackets                                       348
Inputs!C9     Direct material a unit / Standard bushings                             2.95
Inputs!D9     Direct material a unit / Hydraulic fittings                            8.1
Inputs!E9     Direct material a unit / Valve bodies                                  26.5
Inputs!F9     Direct material a unit / Aerospace brackets                            104
Inputs!C10    Direct labor hours a unit / Standard bushings                          0.03
Inputs!D10    Direct labor hours a unit / Hydraulic fittings                         0.062
Inputs!E10    Direct labor hours a unit / Valve bodies                               0.235
Inputs!F10    Direct labor hours a unit / Aerospace brackets                         1.54
Inputs!C11    Machine hours a unit / Standard bushings                               0.022
Inputs!D11    Machine hours a unit / Hydraulic fittings                              0.058
Inputs!E11    Machine hours a unit / Valve bodies                                    0.29
Inputs!F11    Machine hours a unit / Aerospace brackets                              1.98
Inputs!C14    Setups a year / Standard bushings                                      310
Inputs!D14    Setups a year / Hydraulic fittings                                     720
Inputs!E14    Setups a year / Valve bodies                                           1180
Inputs!F14    Setups a year / Aerospace brackets                                     1690
Inputs!C15    Production orders a year / Standard bushings                           460
Inputs!D15    Production orders a year / Hydraulic fittings                          1050
Inputs!E15    Production orders a year / Valve bodies                                1640
Inputs!F15    Production orders a year / Aerospace brackets                          2180
Inputs!C16    Engineering changes a year / Standard bushings                         14
Inputs!D16    Engineering changes a year / Hydraulic fittings                        62
Inputs!E16    Engineering changes a year / Valve bodies                              214
Inputs!F16    Engineering changes a year / Aerospace brackets                        690
Inputs!C17    Inspection events a year / Standard bushings                           920
Inputs!D17    Inspection events a year / Hydraulic fittings                          2100
Inputs!E17    Inspection events a year / Valve bodies                                4920
Inputs!F17    Inspection events a year / Aerospace brackets                          8720
Inputs!C21    Setup and changeover                                                   3510000
Inputs!C22    Order handling and scheduling                                          1980000
Inputs!C23    Machine running                                                        4620000
Inputs!C24    Engineering and change notes                                           1610000
Inputs!C25    Quality and inspection                                                 1720000
Inputs!C28    Direct labor rate, fully loaded                                        31.4
Inputs!C29    Practical capacity, labor hours                                        168000
Inputs!C30    Practical capacity, machine hours                                      172000
Inputs!C34    Setup and changeover, avoidable                                        0.9
Inputs!C35    Order handling and scheduling, avoidable                               0.7
Inputs!C36    Machine running, avoidable                                             0.35
Inputs!C37    Engineering and change notes, avoidable                                0.1
Inputs!C38    Quality and inspection, avoidable                                      0.5

The_Decisions_Blank.xlsx
------------------------
Inputs!C7     Annual volume, units / Standard bushings                               1850000
Inputs!D7     Annual volume, units / Hydraulic fittings                              640000
Inputs!E7     Annual volume, units / Valve bodies                                    118000
Inputs!F7     Annual volume, units / Aerospace brackets                              19500
Inputs!C8     Price a unit / Standard bushings                                       9.2
Inputs!D8     Price a unit / Hydraulic fittings                                      23.5
Inputs!E8     Price a unit / Valve bodies                                            78
Inputs!F8     Price a unit / Aerospace brackets                                      348
Inputs!C9     Direct material a unit / Standard bushings                             2.95
Inputs!D9     Direct material a unit / Hydraulic fittings                            8.1
Inputs!E9     Direct material a unit / Valve bodies                                  26.5
Inputs!F9     Direct material a unit / Aerospace brackets                            104
Inputs!C10    Direct labor hours a unit / Standard bushings                          0.03
Inputs!D10    Direct labor hours a unit / Hydraulic fittings                         0.062
Inputs!E10    Direct labor hours a unit / Valve bodies                               0.235
Inputs!F10    Direct labor hours a unit / Aerospace brackets                         1.54
Inputs!C11    Machine hours a unit / Standard bushings                               0.022
Inputs!D11    Machine hours a unit / Hydraulic fittings                              0.058
Inputs!E11    Machine hours a unit / Valve bodies                                    0.29
Inputs!F11    Machine hours a unit / Aerospace brackets                              1.98
Inputs!C12    Setups a year / Standard bushings                                      310
Inputs!D12    Setups a year / Hydraulic fittings                                     720
Inputs!E12    Setups a year / Valve bodies                                           1180
Inputs!F12    Setups a year / Aerospace brackets                                     1690
Inputs!C13    Production orders a year / Standard bushings                           460
Inputs!D13    Production orders a year / Hydraulic fittings                          1050
Inputs!E13    Production orders a year / Valve bodies                                1640
Inputs!F13    Production orders a year / Aerospace brackets                          2180
Inputs!C14    Engineering changes a year / Standard bushings                         14
Inputs!D14    Engineering changes a year / Hydraulic fittings                        62
Inputs!E14    Engineering changes a year / Valve bodies                              214
Inputs!F14    Engineering changes a year / Aerospace brackets                        690
Inputs!C15    Inspection events a year / Standard bushings                           920
Inputs!D15    Inspection events a year / Hydraulic fittings                          2100
Inputs!E15    Inspection events a year / Valve bodies                                4920
Inputs!F15    Inspection events a year / Aerospace brackets                          8720
Inputs!C16    Outside supplier's quote a unit / Standard bushings                    5.9
Inputs!E16    Outside supplier's quote a unit / Valve bodies                         51
Inputs!F16    Outside supplier's quote a unit / Aerospace brackets                   280
Inputs!C20    Setup and changeover / Cost for the year                               3510000
Inputs!C21    Order handling and scheduling / Cost for the year                      1980000
Inputs!C22    Machine running / Cost for the year                                    4620000
Inputs!C23    Engineering and change notes / Cost for the year                       1610000
Inputs!C24    Quality and inspection / Cost for the year                             1720000
Inputs!E20    Setup and changeover / Share that LEAVES if the family leaves          0.9
Inputs!E21    Order handling and scheduling / Share that LEAVES if the family leaves 0.7
Inputs!E22    Machine running / Share that LEAVES if the family leaves               0.35
Inputs!E23    Engineering and change notes / Share that LEAVES if the family leaves  0.1
Inputs!E24    Quality and inspection / Share that LEAVES if the family leaves        0.5
Inputs!C29    Direct labor rate an hour, fully loaded                                31.4
Inputs!C30    Selling, general and administrative, the year                          6720000
Inputs!C31    Target gross margin the board underwrites on a part                    0.28
Inputs!C32    Gap above a driver-costing competitor at which a family is lost        0.02
Inputs!C35    Cost of taking and handling one customer order                         128
Inputs!C36    Cost of one order line                                                 18
Inputs!C37    Cost of one delivery                                                   245
Inputs!C38    Cost of one expedite                                                   640
Inputs!C39    Cost of one returned unit                                              41
Inputs!C40    Cost of funds on the receivable, a year                                0.084
Inputs!C41    Days in a year for money, actual/360                                   360
Inputs!C45    Units of Hydraulic fittings a year / Distributor A                     46000
Inputs!D45    Units of Hydraulic fittings a year / OEM B                             46000
Inputs!C46    Orders a year / Distributor A                                          12
Inputs!D46    Orders a year / OEM B                                                  196
Inputs!C47    Order lines / Distributor A                                            48
Inputs!D47    Order lines / OEM B                                                    1372
Inputs!C48    Deliveries / Distributor A                                             12
Inputs!D48    Deliveries / OEM B                                                     248
Inputs!C49    Expedites / Distributor A                                              2
Inputs!D49    Expedites / OEM B                                                      84
Inputs!C50    Returns rate / Distributor A                                           0.004
Inputs!D50    Returns rate / OEM B                                                   0.021
Inputs!C51    Discount off list / Distributor A                                      0.14
Inputs!D51    Discount off list / OEM B                                              0.06
Inputs!C52    Payment days / Distributor A                                           45
Inputs!D52    Payment days / OEM B                                                   92
Inputs!C55    Price elasticity of volume                                             1.35
