Bradley & Company FRACTIONAL CFO · CMA-LED Book a Consultation
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MANUFACTURING

Unit costs you can trust

Labor, materials, and overhead allocated the way the shop floor actually runs — so pricing decisions are based on real unit economics, not a rough blended average.

Unit costing tied to the production floor, not backed into after the month closes.
WHAT WE DELIVER

Cost and margin, measured where they happen

What each product really costs to make, and where margin leaks on the floor — refreshed on your reporting cycle: weekly, or as often as nightly.

Unit cost

Tracked by product line rather than one blended plant-wide average, so pricing reflects what a product actually costs to make.

Overhead absorption

Fixed overhead applied to production compared with overhead actually incurred — under-absorbed overhead is the number that reveals whether a slow month is quietly eroding margin.

Scrap & rework rate

Value lost to defects and rework, tracked as a percentage of production cost rather than buried in COGS.

Labor efficiency variance

Actual labor hours compared with standard hours for the output produced, priced at the standard rate — surfacing efficiency drift before it shows up in a shrinking margin.

Inventory turns

How quickly raw materials and finished goods convert to sales, paired with rotating cycle counts that test the perpetual inventory records against what’s on the shelf — the gap tells you what’s not moving, and what may have walked out the back door.

CapEx & equipment financing

Equipment financing structured and tracked as part of the forecast, not a surprise that shows up after the purchase.

See how this applies to your business.

A 30-minute call at no cost: how you get your numbers today, what you wish you knew sooner, and whether an engagement makes sense.