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Product-level costs



Product-level costs arise from activities to support the production of the product or model. For example, engineering support costs for process modifications and product design depend on the existence of the product line and do not vary with the number of units or number of batches produced.Variables: All costs for ...

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Batch-level costs



Batch-lever costs arise from activities performed once for each batch or lot of products. For example, machine setups, cleanup, moving the batch to the next step in the production process depend on the number of batches rather than the number of units in each batch. Purchase orders and inspections are ...

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Unit level costs



Unit level costs arise from activities that are performed at least once for each unit of product. For example, machining a surface, drilling a hole, or attaching a subassembly must be done for eacht and every unit produced. These costs include direct labor and material, machine costs, and direct energy ...

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Return on Marketing Investment (ROMI)



Return on Marketing Investment (ROMI) can help you in optimizing your earings from marketing activities. Improving ROMI says your marketing effectiveness has grown, resulting in higher revenues and market share.Variables: Investments in marketing, earnings from marketing activitiesCalculation: (Earnings / investment) * 100%Measured as: Percentage (%), Interpretation of results: Higher is ...

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Return on Investment



The revenues (before interest, taxes and dividends) earned on invested capital. calculated by dividing the total capital into earnings before interest, taxes, or dividends are paid. Variables: Revenues, investment Calculation: (revenues / investment) * 100% Measured as: Percentage (%), Interpretation of results: Higher is better

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