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ManufacturingClient engagement
Production Cost & Unit Economics Model
A bottom-up manufacturing cost model for a 6-SKU food & beverage producer: full BOM, absorption costing, and break-even by product.
Shown anonymised at the client's request.
- Client
- Confidential
- Our role
- Cost Accounting Lead
The engagement
The client needed true per-unit cost visibility, not estimated margins, to support pricing decisions across six SKUs with different recipes and cost structures.
What we built
A 12-tab model with raw-material and packaging registers feeding a recipe-level bill of materials, combined with direct labour, overhead absorption, and utilities to produce a fully-absorbed cost per unit, a cost-behaviour split, and a blended break-even and margin-of-safety analysis.
The outcome
SAR 84.4M revenue against SAR 52.6M COGS for a 37.7% blended gross margin, with break-even at SAR 25.4M and a 70% margin of safety.
Deliverables
- Raw material & packaging registers
- Recipe-level BOM
- Direct labour & overhead builds
- Per-SKU COGS
- Cost-behaviour split
- Break-even analysis
- Unit-economics dashboard
Skills & tools
- Manufacturing Cost Accounting
- Bill of Materials (BOM)
- Absorption Costing
- Unit Economics
- Direct Labour Costing
- Break-Even Analysis
- Cost Behaviour Analysis
- Advanced Excel
Deliverable (view only)
ProtectedProduction Cost & Unit Economics Model
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