Product Cost & Markup Pricing
Build up prime cost and total production cost per unit from direct materials, labour, expenses and overheads, then apply a markup to set a selling price.
Dati verificati · luglio 2026
Does the markup apply to production cost or total cost?
The markup is applied to total cost per unit — production cost plus admin and selling/distribution overheads — so the selling price covers the full cost of getting the product to the customer.
Fonte: CIMA — Cost Accounting fundamentals, prime cost and absorption costing; ACCA Management Accounting (MA), cost-plus pricing. · aggiornato 2026
🧮
Compili i campi per visualizzare i risultati in tempo reale
Le piace questo calcolatore?
Crei un account gratuito per salvare i Suoi calcoli, accedere alla cronologia ed esportare in PDF. Passi al Pro per i 319 calcolatori.
Una domanda su questo risultato?
Chiedi a Solva, il consulente finanziario IA di ActioFin — risposte basate su testi ufficiali.
5 domande gratuite al giorno con un account gratuito
Tutto su Product Cost & Markup Pricing
📋Presentazione+
Builds a full cost card: direct materials, labour and expenses combine into prime cost, then production overheads are added for production cost. Admin and selling/distribution overheads bring you to total cost, which is divided by units produced to give a cost per unit. Applying your chosen markup percentage to that cost per unit sets a cost-plus selling price and shows the resulting profit per unit.
💡 Buone pratiche
- Markup on cost and margin on selling price are different: a 25% markup on cost is only a 20% margin on the selling price — don't confuse the two when negotiating.
- If admin and selling overheads are large relative to production cost, check whether they vary with volume — allocating them per unit can distort pricing at low volumes.
- Revisit the cost card whenever material or labour prices move — a stale cost-plus price erodes margin silently.
🔢 Esempio concreto
£40,000 direct materials, £20,000 labour, £15,000 production overheads across 5,000 units, 25% markup: roughly £15/unit cost, giving a £18.75 selling price.
📖Guida all'uso+
Come usare questo calcolatore
- 1
Enter direct materials, labour and expenses for the period.
- 2
Enter production, admin and selling/distribution overheads.
- 3
Enter the number of units produced.
- 4
Enter your target markup percentage on cost to set the selling price.
📚Glossario+
- Prime cost
- The sum of direct materials, direct labour and direct expenses — costs directly traceable to a unit of production before any overhead is added.
- Cost-plus pricing
- Setting a selling price by adding a fixed percentage markup to the total cost per unit, guaranteeing a target profit margin on cost.
ℹ️Fonti e aggiornamenti+
Ultimo aggiornamento dei dati
7 luglio 2026
Fonti e riferimenti
CIMA — Cost Accounting fundamentals, prime cost and absorption costing; ACCA Management Accounting (MA), cost-plus pricing.
I dati di questo calcolatore vengono aggiornati regolarmente per riflettere gli ultimi parametri ufficiali. In caso di dubbio, consulta le fonti ufficiali indicate sopra.
FAQ — Product Cost & Markup Pricing
Does the markup apply to production cost or total cost?+
The markup is applied to total cost per unit — production cost plus admin and selling/distribution overheads — so the selling price covers the full cost of getting the product to the customer.
What if I don't have separate admin or selling overhead figures?+
Leave them at zero — the calculator will base the cost per unit on production cost alone, which understates true cost if those overheads are material.