Cost Build-Up Estimator
Enter each cost layer to see your total COGS, a suggested list price based on your target margin, and a visual breakdown of where your money goes — all computed instantly in your browser.
Cost Inputs
Break-Even (optional)
Results
Cost Composition
Breakdown Table
| Cost layer | EUR/unit | % of COGS |
|---|
How the formulas work
Direct Costs
The sum of all per-unit variable costs: Direct Costs = Raw Materials + Packaging + Labour + Quality + Inbound Logistics + Outbound Logistics.
Overhead Allocation
Overhead is applied as a percentage of direct costs: Overhead = Direct Costs × Overhead%. This accounts for rent, utilities, management, and other indirect costs.
Total COGS
Total COGS = Direct Costs + Overhead. This is the fully-loaded cost per unit.
Suggested List Price
To achieve the target margin: Suggested Price = COGS / (1 − Target Margin%). For example, with a 20% target margin and EUR 5 COGS: 5 / 0.80 = EUR 6.25.
Break-Even Volume
Break-Even = Fixed Costs / (Suggested Price − COGS). This tells you how many units you need to sell to cover fixed costs.