Sheet “Costs 02” is dedicated to making inputs and providing calculations regarding:

1. Direct labor and

2. Other direct costs.

 

Direct Labor

This section is similar in its structure and design to the “Human Resources” sheet. Define how many employees are allocated as direct labor to each product. Assumptions for the various positions (description, base salary, etc.) are derived from the Human Resources section of the “Inputs” sheet.

Again, social security charges (SSC) can be switched on or off (YES or NO) for each employee/position. Corresponding wages & salaries and also social security contributions & taxes are calculated automatically with no additional inputs required.

Plan other staff costs for each product/service either as a percentage of the product group’s base salary or by direct manual input (rows 233 onwards).

 

Other Direct Costs

Other direct costs include the different sub-groups:

1. Energy costs (of production & manufacturing),

2. Third-party services, and

3. Various other direct costs.

There are multiple input rows available. Variable descriptions can be changed (input cells). Input values in column "F" allow for setting of individual credit periods (number of months). Allowed input values are integers from 1 to 4 (or 0 for immediate cash payment => same month).

 

Allocation of other direct costs to products/services

The calculations that allocate "other direct costs" to the given products/services, allowing for product/service specific cost and profit analyses, are further down the "Costs 02" sheet.

You have to enter percentage values here only if you choose option 3 (allocation based on a manually set percentage distribution) on the "Inputs" sheet.