Difference of Unit Manufacturing Costs between last year and current month

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Level 2 indicators - Value Tree

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 Measure savings of productivity program in terms of manufacturing costs.

Definition

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Difference of Unit Manufacturing Costs between last year and current month.

Calculation

Monthly GAINPROD = (Last year Unit Manufacturing Cost - Current Month unit Manufacturing Cost) x Production of the Month
Unit Manufacturing Cost = (Fixed Cost + Variable Cost + Depreciation) / Volume
Yearly GAINPROD = (Last year Unit Manufacturing Cost - Current YTD Unit Manufacturing Cost) x (Current YTD Volume)
= Sum of monthly GAINPROD
Unit Manufacturing Cost YTD = (Fixed Cost YTD + Variable Cost YTD + Depreciation YTD) / Volume YTD

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