Cost per Accepted Joint Comparison

Compare two joining options with your own period costs and first-pass yield. The worksheet contains no preset price, labor rate, utility cost, scrap value, production rate, or savings assumption.

Accepted output is the denominator. Equipment cost should cover only the chosen comparison period. Tooling belongs in the same time boundary. Labor needs one consistent costing basis. Energy uses the plant’s own figure. Consumables include only items charged to the process. Scrap and rework capture rejected-output cost. Produced joints must come from the same period. Yield must use the same acceptance rule. Currency stays consistent across both options. Empty fields count as zero. Negative values are rejected. A zero accepted-joint result cannot produce a usable unit cost. Results support a discussion; they do not predict savings.

Finance can test a conservative case with verified invoices, while production can rerun the worksheet after a controlled sample trial supplies a measured first-pass yield and a representative count of accepted joints. Engineering can then inspect which input drives the difference, challenge any unsupported assumption, and request comparable tooling, validation, training, delivery, and exclusion details before treating the lower calculated figure as a purchasing decision.