How to use this calculator
Enter comparable costs for the same units and period; list qualitative factors for review.
Formula and method
Make = avoidable fixed make + make unit cost × volume. Buy = fixed buy + buy unit cost × volume. Equal-cost volume = (make fixed − buy fixed)/(buy unit − make unit), if defined.
Worked example
At 1,000 units, make costs 22,000 and buy 21,000 USD; buy is lower. Equal-cost volume is 1,125 units.
Assumptions and supported scope
Only relevant future costs; capacity constraints, quality and lead time require separate judgment. No automatic valuation of qualitative factors.
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