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A) CU value only
B) Running cost per CU
C) Running cost including the component creation cost
If we go for option (C) which cost should we take ?
- The "market" standard purchase price given as reference cost.
- The "real" purchase cost of the component if you bought it.
- Your "real" production cost based on the employees cost.
If so : Average cost, or the cost of the one who made it.
What if, the components are made by different employees with different speed and salaries.
What if, the components are not made by you but purchased at a different price.
What if, the components comes from a mix of different origins.