Costing a Printed Circuit Board

This paper outlines a practical method of working out the true cost of producing PCBs which, with the addition of profit margins, will give the selling price. Following a brief reference to various ‘rule of thumb’ methods, the paper will examine the labour, material and overhead cost associated with each particular process operation, the planning of a suitable costing and will cover all the important parmeters with the accent on simplicity. Performance levels are assessed together with the question of quality.