Implementing Manufacturing and Materials Management: From Empty Plant to Costed Work Order · Module 16 · Cost Planning
Analysing the rolled-up cost
Lesson 169 of 188 · 12 min
Open the cost breakdown for the multi-level assembly, show the split by cost element — material, labour, machine, overhead — drill into a sub-assembly's contribution, compare against the previous scenario or the current published cost, investigate a component whose cost moved significantly, and show the report a controller would actually want. This is the deliverable the controller cares about. Not the configuration — the breakdown. Show it the way you would show it to her. Comparing scenarios is how you sanity-check an annual roll-up. A cost that moved forty per cent is either a real price change or an error, and you want to know which before publishing. Investigate before publishing, not after. Once published, it is the basis for every variance.
The full lesson is part of the course
The video, the complete written lesson and the module quiz are included in Implementing Manufacturing and Materials Management: From Empty Plant to Costed Work Order, with a certificate on completion and a fourteen-day refund window.