David KrauseCost center
Product
Additional order and capacity
Break-even level 1
–
Break-even level 2
–
Actual result
–
Actual full cost
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Result with additional order
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Minimum price, entire volume
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| Situation | €/unit | Applies when |
|---|---|---|
| Idle, one-off | – | staff and fixture already in place |
| Idle, standard case | – | free hours in the delivery period |
| Bottleneck: displacement | – | machine full, vc + CM/h × time |
| Bottleneck: extra shift | – | vc + step / volume of additional order |
| Price for the entire volume | – | break-even exactly at capacity |
| Permanent price at actual utilization | – | full cost vc + F / actual volume |
Derivation and limits: Chapter 13 · Contribution margin accounting, sections 13.4 to 13.7. Full cost of the titanium housing: Chapter 11. Three-shift capacity: Chapter 7.2.
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