Fully Burdened Cost

Fully burdened cost is defined by the formulas in this section.

Fully Burdened Cost per Part = Total Cost + Amortized Investment

Fully burdened cost is defined in the rollup module. It is the sum of the following per part costs:

• Total cost (also known as “Piece Part Cost”. See the formula below)

• Amortized investment (see Amortized Investment)

Total Cost = Margin + Piece and Period

Total cost is defined in the Site cost model rollup. Total cost is the sum of the following per part costs:

• Margin: by default it is the product of piece and period and the value of the cost model variable marginRate.

• Piece and period (see the formula below)

Piece and Period = Piece Cost + Indirect Overhead Cost + SG&A

Piece and period is defined in the Site cost model global taxonomy module. It is the sum of the following per part costs:

• Piece cost (see Piece Cost)

• Indirect overhead cost (also known as “period overhead”--see Overhead Costs per Part)

• SG&A: this is the per part cost for SG&A (sales, general, and administration). By default this is the product of the piece cost and the value of the cost model variable sgaPercent.