{"product_id":"produktionskostnad-maskintimkostnad-artikelkalkyl-excel-2026-2027","title":"Production Cost \u0026 Machine Hour Rate 2026\/2027 – Item Costing, Price \u0026 Excel | Word\/PDF","description":"\u003csection class=\"mb-product-description\" lang=\"sv\"\u003e\n\u003cp\u003e\u003cstrong\u003eProduction Cost \u0026amp; Machine Hour Rate 2026\/2027\u003c\/strong\u003e is a complete, editable calculation package for manufacturing companies, CNC workshops, and small production businesses. Calculate the imputed machine hour rate, material consumption, direct labor time, setup time, external processing costs, and overhead markups. Obtain a basis for \u003cstrong\u003efull cost calculation per item, target price, and quote follow-up\u003c\/strong\u003e – with an Excel tool and document templates for review and pricing decisions.\u003c\/p\u003e\n\n\u003cp\u003e\u003cstrong\u003ePrice 79 SEK – one-time purchase.\u003c\/strong\u003e The package includes Swedish Word and PDF templates, a separate Swedish user guide, a supplementary English worksheet, and an Excel file with six interconnected tabs. No subscription or connection required.\u003c\/p\u003e\n\n\u003cnav aria-label=\"About the document template\"\u003e\u003cstrong\u003eJump to:\u003c\/strong\u003e \u003ca href=\"#pk-innehall\"\u003eWhat's included\u003c\/a\u003e · \u003ca href=\"#pk-excel\"\u003eExcel\u003c\/a\u003e · \u003ca href=\"#pk-exempel\"\u003eCalculation example\u003c\/a\u003e · \u003ca href=\"#pk-anvand\"\u003eWorkflow\u003c\/a\u003e · \u003ca href=\"#pk-redovisning\"\u003eAccounting\u003c\/a\u003e · \u003ca href=\"#pk-faq\"\u003eFAQ\u003c\/a\u003e · \u003ca href=\"#pk-leverans\"\u003eDelivery\u003c\/a\u003e\u003c\/nav\u003e\n\u003cdiv style=\"background:#E9F6EF;border-left:4px solid #248359;padding:16px 19px;margin:20px 0\"\u003e\n\n\u003cstrong\u003eLegally and\/or technically reviewed: October 9, 2026\u003c\/strong\u003e\u003cp\u003eVersion 1.0, intended for 2026\/2027. The Excel calculations have been functionally tested for accurate costs, margins, and warnings for prices below cost. Accounting and tax limitations have been compared with guidance from the Swedish Tax Agency and the Accounting Standards Board. No external certification or company-specific accounting review is included.\u003c\/p\u003e\n\n\n\u003c\/div\u003e\n\n\u003ch2 id=\"pk-innehall\"\u003eWhat is included in the calculation package\u003c\/h2\u003e\n\n\u003ctable\u003e\n\n\u003cthead\u003e\u003ctr\u003e\n\n\u003cth\u003eDocument\u003c\/th\u003e\n\n\u003cth\u003eContent\u003c\/th\u003e\n\n\u003cth\u003eFormat\u003c\/th\u003e\n\n\n\u003c\/tr\u003e\u003c\/thead\u003e\n\n\u003ctbody\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003e\u003cstrong\u003eProduction Cost – Calculation Routine\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd\u003eRoles, calculation policy, machine-related costs, productive hours, price calculation, control points, and limitations.\u003c\/td\u003e\n\n\u003ctd\u003eWord + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003e\u003cstrong\u003eItem Costing \u0026amp; Pricing Decision\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd\u003eProfessional form for item data, cost basis, reasonableness check, justification, approval, and follow-up.\u003c\/td\u003e\n\n\u003ctd\u003eWord + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003e\u003cstrong\u003eDetailed User Guide\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd\u003eStep-by-step instructions for all Excel sheets, cost examples, common error sources, and accounting source information.\u003c\/td\u003e\n\n\u003ctd\u003eWord + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003e\u003cstrong\u003eProduction Costing – Working Sheet\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd\u003eSupplementary English working document for staff in Swedish operations; not a complete translation of the main templates.\u003c\/td\u003e\n\n\u003ctd\u003eWord + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003e\u003cstrong\u003eProduction Cost \u0026amp; Machine Hour Rate\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd\u003eExcel tool with machine register, item register, item costing, quote follow-up, and overview.\u003c\/td\u003e\n\n\u003ctd\u003eExcel XLSX\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\n\u003c\/tbody\u003e\n\n\n\u003c\/table\u003e\n\n\u003cp\u003e\u003cstrong\u003eTotal of nine files in ZIP:\u003c\/strong\u003e 4 DOCX, 4 searchable A4-PDFs, and 1 XLSX. The primary language is Swedish.\u003c\/p\u003e\n\n\u003ch2\u003eFor which companies is the production cost calculation suitable?\u003c\/h2\u003e\n\n\u003cp\u003eFor \u003cstrong\u003eCNC workshops and contract manufacturers\u003c\/strong\u003e calculating processing costs per part and machine hour, \u003cstrong\u003eproduction managers\u003c\/strong\u003e in need of a consistent calculation policy, \u003cstrong\u003ecost and quote managers\u003c\/strong\u003e comparing quoted prices against modeled costs, and \u003cstrong\u003esmall manufacturing companies\u003c\/strong\u003e wanting structure without a comprehensive ERP system.\u003c\/p\u003e\n\n\u003ch2 id=\"pk-excel\"\u003eExcel – six interconnected worksheets\u003c\/h2\u003e\n\n\u003ctable\u003e\n\n\u003cthead\u003e\u003ctr\u003e\n\n\u003cth\u003eWorksheet\u003c\/th\u003e\n\n\u003cth\u003eFunction\u003c\/th\u003e\n\n\n\u003c\/tr\u003e\u003c\/thead\u003e\n\n\u003ctbody\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003e\u003cstrong\u003eOverview\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd\u003eDisplays registered machines and items, completed costings, quotes below cost, as well as summarized quote values, modeled costs, and profit margins.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003e\u003cstrong\u003eMachines\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd\u003e60 rows for machine ID, imputed capital cost, maintenance, energy, premises, other annual costs, and productive hours. Automatic hourly rate.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003e\u003cstrong\u003eItems\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd\u003e80 rows with material\/pc, waste %, direct labor\/hr, cycle time, setup time, batch size, external costs, overhead %, machine ID, target margin, and planned price.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003e\u003cstrong\u003eItem Costing\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd\u003e80 interconnected calculation rows with material, labor, machine, setup cost, markups, full cost\/pc, target price, margin, and data status.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003e\u003cstrong\u003eQuote Follow-up\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd\u003e80 prepared quote rows with item ID, quantity, quoted price, estimated order cost, and margin, plus warning for price below full cost.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003e\u003cstrong\u003eInstructions\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd\u003eCalculation definitions, registration order, limitations, review, and relevant authority sources.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\n\u003c\/tbody\u003e\n\n\n\u003c\/table\u003e\n\n\u003cp\u003eThe formulas calculate once the required values are entered. Empty or incomplete items should not be used as a basis for decision-making. Status is shown for, among other things, missing machine ID, incomplete costing, missing planned price, and price below full cost. \u003cstrong\u003eExcel never makes a business decision automatically.\u003c\/strong\u003e\u003c\/p\u003e\n\n\u003ch2 id=\"pk-exempel\"\u003eCalculation example – how machine hour rate and price work\u003c\/h2\u003e\n\n\u003cp\u003eAssume a machine has \u003cstrong\u003e450,000 SEK in budgeted annual costs\u003c\/strong\u003e and is used for \u003cstrong\u003e1,500 productive hours\u003c\/strong\u003e. The machine hour rate then becomes \u003cstrong\u003e300 SEK\/hour\u003c\/strong\u003e.\u003c\/p\u003e\n\n\u003cp\u003eAn item has the following costing conditions: material 120 SEK\/pc, waste 5%, labor time 12 minutes\/pc at 240 SEK\/hour, machine time 12 minutes\/pc, setup time 30 minutes per batch of 50 pcs, external cost 10 SEK\/pc, and overhead markup 15% of the defined cost base.\u003c\/p\u003e\n\n\u003ctable\u003e\n\n\u003cthead\u003e\u003ctr\u003e\n\n\u003cth\u003eCost item\u003c\/th\u003e\n\n\u003cth\u003eCalculated SEK\/pc\u003c\/th\u003e\n\n\n\u003c\/tr\u003e\u003c\/thead\u003e\n\n\u003ctbody\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003eMaterial including waste\u003c\/td\u003e\n\n\u003ctd\u003e126.00\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003eDirect labor time\u003c\/td\u003e\n\n\u003ctd\u003e48.00\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003eMachine time\u003c\/td\u003e\n\n\u003ctd\u003e60.00\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctd\u003eSetup time distributed per item\u003c\/td\u003e\n\n\u003ctd\u003e5.40\u003c\/td\u003e\n\n\n\u003ctr\u003e\n\n\u003ctd\u003eExternal processing\u003c\/td\u003e\n\n\u003ctd\u003e10.00\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003eOverhead markup 15%\u003c\/td\u003e\n\n\u003ctd\u003e37.41\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003e\u003cstrong\u003eFull cost\/pc\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd\u003e\u003cstrong\u003e286.81\u003c\/strong\u003e\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003eTarget price at 20% target margin\u003c\/td\u003e\n\n\u003ctd\u003e\u003cstrong\u003e358.51\u003c\/strong\u003e\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\n\u003c\/tbody\u003e\n\n\n\u003c\/table\u003e\n\n\u003cp\u003eThe model calculates target price as \u003cstrong\u003ecost \/ (1 − desired target margin)\u003c\/strong\u003e, not as a simple 20% markup. All amounts should be stated in SEK excluding VAT and based on documented assumptions.\u003c\/p\u003e\n\n\u003cdiv style=\"background:#FFF4D8;border-left:4px solid #CFA238;padding:15px 18px;margin:18px 0\"\u003e\n\n\u003cstrong\u003eImportant:\u003c\/strong\u003e An internal machine hour rate is a \u003cem\u003ecalculation\u003c\/em\u003e, not automatically an accounting or tax-related cost. The product's simplified contribution margin is based on specific assumptions about which cost items are variable. Margin and target price are not the same as booked profit, gross margin in an annual report, or a guarantee of profitability.\u003c\/div\u003e\n\n\u003ch2 id=\"pk-anvand\"\u003eHow to use the package – step by step\u003c\/h2\u003e\n\n\u003col\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eDetermine calculation period.\u003c\/strong\u003e Use SEK excluding VAT throughout and document who is responsible for the cost basis.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eRegister machines.\u003c\/strong\u003e State annual imputed machine costs and realistic productive hours. Avoid double-counting premises, energy, and personnel.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eRegister items.\u003c\/strong\u003e State cost per material\/pc, waste, labor cost\/hr, cycle time and setup time in minutes, normal batch size, and external processing.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eSelect the correct machine.\u003c\/strong\u003e Use the exact same unique machine ID as in the machine register so that the machine hour rate is retrieved correctly.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eDetermine markups and target margin.\u003c\/strong\u003e Distinguish overhead distribution from margin and verify every percentage.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eReview item costing.\u003c\/strong\u003e Check full cost, target price, and any status warnings.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eTest quote price.\u003c\/strong\u003e Register quote volume, item ID, and quoted price in the Quote follow-up. Compare order value with modeled cost.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eMake and document decisions.\u003c\/strong\u003e Use the pricing decision form, save assumptions, and follow up against actual production costs.\u003c\/li\u003e\n\n\u003cli\u003e\n\u003c\/li\u003e\n\u003c\/ol\u003e\n\n\u003ch2\u003eCommon mistakes in cost accounting for production\u003c\/h2\u003e\n\n\u003cul\u003e\n\n\u003cli\u003eDividing annual costs by calendar or scheduled hours instead of productive hours.\u003c\/li\u003e\n\n\u003cli\u003eUsing wages excluding relevant cost components and thereby underestimating the true labor cost.\u003c\/li\u003e\n\n\u003cli\u003eDouble-counting capital, energy, premises, maintenance, or overheads in several items.\u003c\/li\u003e\n\n\u003cli\u003eForgetting setup time or using a batch size that does not correspond to normal production.\u003c\/li\u003e\n\n\u003cli\u003eMixing SEK with EUR or other currencies in the same calculation.\u003c\/li\u003e\n\n\u003cli\u003eViewing a suggested price as a market-ready, contractually or legally correct quoted price without separate assessment.\u003c\/li\u003e\n\n\u003cli\u003eCopying internal machine depreciation directly into the annual accounts.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\u003ch2 id=\"pk-redovisning\"\u003eWhat applies to depreciation and accounting 2026\/2027?\u003c\/h2\u003e\n\n\u003cp\u003eThere is no general Swedish legal requirement to use a specific machine hour rate calculation. The \u003cstrong\u003eAccounting Standards Board (Bokföringsnämnden)\u003c\/strong\u003e provides rules and guidance on how machines and other assets should be valued and depreciated in the company's accounts depending on the applicable framework and fiscal year. Amendments to K2 and K3 have been decided, with different application dates that must be verified for the company in question. The \u003cstrong\u003eSwedish Tax Agency (Skatteverket)\u003c\/strong\u003e describes, among other things, the conditions for tax-related depreciation.\u003c\/p\u003e\n\n\u003cp\u003eThis product's field for \u003cstrong\u003eimputed capital cost\u003c\/strong\u003e, however, is an internal planning assumption for prices. It does not establish the correct depreciation method, tax-related value, inventory accounting, VAT, or taxable profit. Accounting must be assessed separately.\u003c\/p\u003e\n\n\u003ch2 id=\"pk-faq\"\u003eFrequently asked questions\u003c\/h2\u003e\n\n\u003ch3\u003eHow do I calculate machine hour rate?\u003c\/h3\u003e\n\n\u003cp\u003eSum up relevant budgeted annual machine costs and divide by realistic productive machine hours per year. Excel performs the calculation once the information is registered.\u003c\/p\u003e\n\n\u003ch3\u003eCan I calculate the cost for each manufactured item?\u003c\/h3\u003e\n\n\u003cp\u003eYes. You can enter material, labor, processing time, setup time, batch size, external costs, and overhead markups for up to 80 prepared item rows.\u003c\/p\u003e\n\n\u003ch3\u003eDoes Excel calculate cost and target price?\u003c\/h3\u003e\n\n\u003cp\u003eYes, as \u003cem\u003einternally modeled full cost\u003c\/em\u003e and a target price at a specified target margin. It is not a tax-related cost calculation or an automatically approved customer quote.\u003c\/p\u003e\n\n\u003ch3\u003eWhat is the difference between markup and margin?\u003c\/h3\u003e\n\n\u003cp\u003eMarkup is calculated in relation to cost. Margin is normally calculated as a share of the price. Therefore, a 20% target margin results in a different target price than a 20% markup.\u003c\/p\u003e\n\n\u003ch3\u003eCan several different processing operations be calculated separately?\u003c\/h3\u003e\n\n\u003cp\u003eThe workbook is limited to one selected machine\/main operation per item row. For multiple operations, the separate steps need to be calculated and consolidated through your own adjustments or a more advanced system.\u003c\/p\u003e\n\n\u003ch3\u003eIs this a ready-made accounting or tax return template?\u003c\/h3\u003e\n\n\u003cp\u003eNo. It is a pricing and production calculation tool, not a general ledger system, tax report, inventory valuation, or annual closing template.\u003c\/p\u003e\n\n\u003ch3\u003eIs an English version included?\u003c\/h3\u003e\n\n\u003cp\u003eYes, a supplementary English worksheet is included. The main documents and the detailed user guide are in Swedish.\u003c\/p\u003e\n\n\u003ch2 id=\"pk-leverans\"\u003eFormat, digital delivery, and price\u003c\/h2\u003e\n\n\u003cp\u003e\u003cstrong\u003e79 SEK\u003c\/strong\u003e, digital one-time purchase. ZIP with four editable DOCX, four searchable A4-PDFs, and one Excel workbook (XLSX). No physical shipping. Automated delivery after purchase requires that the ZIP file be linked to the correct product variant in Digital Products.\u003c\/p\u003e\n\n\u003ch2\u003eOfficial sources\u003c\/h2\u003e\n\n\u003cul\u003e\n\n\u003cli\u003e\u003ca href=\"https:\/\/www.bfn.se\/redovisningsregler\/beslutade-redovisningsregler\/\"\u003eAccounting Standards Board – Decided accounting rules\u003c\/a\u003e\u003c\/li\u003e\n\n\u003cli\u003e\u003ca href=\"https:\/\/www.bfn.se\/andringar-i-k2-k3-arsbokslut\/\"\u003eAccounting Standards Board – Changes in K2\/K3 and annual accounts\u003c\/a\u003e\u003c\/li\u003e\n\n\u003cli\u003e\u003ca href=\"https:\/\/www4.skatteverket.se\/rattsligvagledning\/edition\/2026.13\/339134.html\"\u003eSwedish Tax Agency – Tax-related depreciation\u003c\/a\u003e\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\u003ch2\u003eRelated templates\u003c\/h2\u003e\n\n\u003cp\u003eComplement with \u003ca href=\"\/en\/products\/produktionsplanering-kapacitetskalkyl-excel-2026-2027\"\u003eProduction Planning \u0026amp; Capacity Calculation\u003c\/a\u003e for order and load planning, \u003ca href=\"\/en\/products\/oee-tak-maskineffektivitet-excel-mall-2026-2027\"\u003eOEE \u0026amp; TAK – Machine Efficiency\u003c\/a\u003e for actual operational follow-up, and \u003ca href=\"\/en\/products\/offertmall-offertkalkyl-excel-2026-2027\"\u003eQuote Template \u0026amp; Quote Calculation\u003c\/a\u003e for a separate quoting process.\u003c\/p\u003e\n\n\u003cp\u003e\u003csmall\u003eDisclaimer: General calculation and document templates. Calculations depend entirely on correctly entered input and do not replace market assessment, contracts, bookkeeping, audit review, or individual accounting or tax advice.\u003c\/small\u003e\u003c\/p\u003e\n\n\u003c\/section\u003e","brand":"Svenska Dokumentmallar","offers":[{"title":"Default Title","offer_id":55655220314454,"sku":"PRODUKTIONSKOSTNAD-2027","price":79.0,"currency_code":"SEK","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0827\/2373\/3846\/files\/01_Produktionskostnad_Maskintimme_Hero_2027_2ea61605-7132-41f2-86d9-441370564d5d.png?v=1791506430","url":"https:\/\/mallbutiken.se\/en\/products\/produktionskostnad-maskintimkostnad-artikelkalkyl-excel-2026-2027","provider":"Mallbutiken","version":"1.0","type":"link"}