Lost Cost Matrix

Total Manufacturing Costs

Cost Structure

Production Costs
Variable Costs
Consumables Costs Direct Labour Costs Raw Material Costs Power Costs

Fixed Costs
Indirect Labour Costs Maintenance & Repair Costs

General Administrative Costs

Administrative Costs

Fuel Costs

Total Loss

Die Costs

Logistics Costs

Loss Structure

Interest Charges

Planned Shutdown Loss

Equipment Effectiveness

Downtime Losses Performance Losses

Breakdown Loss Setup & Adjustment Loss Startup Loss Minor Stops Loss Speed Loss Idling Loss Quality Defects Loss Rework Loss Replanning Loss Management Loss Motion Loss Line Balance Loss Non Automation Loss Adjustment Loss

Quality Losses

Labour Effectiveness

Resource Consumption Effectiveness

Inventory Loss Energy Loss Consumables Loss Yeild Loss