Before we
decide to invest into any machine or system, we should try to get a detailed
insight to its cost structure. If we use the same scheme for calculation for
different options, we can compare the costs of them. So, the calculation scheme
is important. Traditionally, we use the engineering formula, which has fife cost
elements: depreciation, interest costs, repair costs, variable
costs and labor costs.
But before
we start to calculate the costs of any sub-process, we need to get an overview over
the cost structure of the total process. To do this, we must build up the tree
of calculations.