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.
Gegevens gecontroleerd · juli 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.
Bron: CIMA — Cost Accounting fundamentals, prime cost and absorption costing; ACCA Management Accounting (MA), cost-plus pricing. · bijgewerkt 2026
🧮
Vul de velden in om de resultaten in realtime te zien
Bevalt deze rekenmachine u?
Maak een gratis account aan om uw berekeningen op te slaan, de geschiedenis te bekijken en als PDF te exporteren. Upgrade naar Pro voor alle 319 rekenmachines.
Een vraag over dit resultaat?
Stel deze aan Solva, de AI-financieel adviseur van ActioFin — antwoorden gebaseerd op officiële teksten.
5 gratis vragen per dag met een gratis account
Alles over Product Cost & Markup Pricing
📋Overzicht+
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.
💡 Best practices
- 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.
🔢 Concreet voorbeeld
£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.
📖Handleiding+
Zo gebruikt u deze rekentool
- 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.
📚Woordenlijst+
- 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.
ℹ️Bronnen & updates+
Laatste gegevensupdate
7 juli 2026
Bronnen en referenties
CIMA — Cost Accounting fundamentals, prime cost and absorption costing; ACCA Management Accounting (MA), cost-plus pricing.
De gegevens van deze rekentool worden regelmatig bijgewerkt volgens de laatste officiële tarieven. Raadpleeg bij twijfel de bovenstaande officiële bronnen.
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.