> ## Documentation Index
> Fetch the complete documentation index at: https://docs.bold-factory.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Analyze item costs

> Compare planned cost per unit and its breakdown into materials, labor and machine costs.

Use **Item costs** to identify unexpected planned costs and view the data behind each amount.

## Before you start

* You need read access to item costs.
* The items must exist in the catalog.
* To interpret a manufactured item's breakdown, also review its recipe, components and employee and resource hourly costs.
* To interpret a purchased item, review its purchase orders.

## Review the list

**Path:** **Costs > Cost objects > Items**

<Steps>
  <Step title="Find the item">
    Search by code or name. Sort or filter the list to narrow the results.
  </Step>

  <Step title="Compare planned cost">
    Review **Materials/unit**, **Labor/unit**, **Machine/unit** and **Planned cost/unit**.
  </Step>

  <Step title="Open the details">
    In **Actions**, open the item. You go directly to the **Costs** tab.
  </Step>
</Steps>

## Interpret the details

The **Costs** tab shows the planned total cost per unit and its breakdown.

| Field | What to review |
| - | - |
| Planned total cost per unit | Planned amount you can edit if you manage the cost manually. |
| Materials per unit | Planned cost of direct materials and included semi-finished items. |
| Labor per unit | Planned cost of employee time. |
| Machine per unit | Planned cost of resource time. |
| Update cost automatically | Indicates whether Bold should recalculate planned cost when the underlying data changes. |

For purchased items, the details include related purchase orders. For manufactured items, they show the components used to calculate planned cost.

<Info>
  The materials, labor and machine breakdown is informative. The editable amount is **Planned total cost per unit**.
</Info>

## Correct a planned cost

<Steps>
  <Step title="Choose how to maintain the cost">
    Select **Yes** in **Update cost automatically** to recalculate it from purchasing or manufacturing data. Select **No** to maintain a manual amount.
  </Step>

  <Step title="Enter the manual amount if applicable">
    If you disabled automatic updates, complete **Planned total cost per unit (€)**.
  </Step>

  <Step title="Save the changes">
    Click **Save**. The button is only available if you have edit permission and have changed some data.
  </Step>
</Steps>

<Warning>
  Before replacing an automatic cost with a manual one, review purchases, recipes, components, time records and hourly costs. A manual amount can conceal incomplete master data.
</Warning>

## Related

* [Theoretical cost vs actual cost](/en/concepts/costs/planned-versus-actual-cost)
* [Prepare cost data](/en/guides/costs/prepare-cost-data)
* [Manufacturing order costs](/en/guides/costs/manufacturing-order-costs)
* [Items](/en/concepts/catalog/items)


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