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Reverse costing modules, boards, systems

Our Reverse Costing studies of Electronic Boards and Systems will help you to:

  • Calculate the production cost of an Electronic Board or a System 
  • Compare the technologies of similar products
  • Enhance your knowledge on specific technologies


The Reverse Costing of electronic boards and systems consists in costing all the components of the system as well as the added value (assembly, tests…) in order to estimate the production cost.

Considering the quantities to be produced and the manufacturer data allows us to calculate an objective selling price.


A studies begins with the careful disassembly of a system in order to identify and compile all its constituent elements. Once the bill of material is established, each element is priced using either the component data base or specific models if the components are fit for the system (plastic and metal parts, displays…). This analysis gives the materials cost of the system.
The added value cost is calculated by modeling the specific assembly flow of the system.
If the system includes ASICs, the Reverse Costing method for integrated circuits is applied to price them.

Our cost simulation tools are then used to model the manufacturing process, step-by-step.


From boards to complete systems, Reverse Costing analysis provides:

  • A complete teardown of the system: dismantling views and identification of all the components
  • Identification of the components, Bill of Materials, price evaluation
  • Production flow description
  • Manufacturing Cost breakdown in cost by board, component category, material and added value
  • Expected Selling Price

Requested elements:

All our analyses are performed on the basis of a physical sample of the studied components.

Examples of products that we have analyzed:

SYSTEMS : Photovoltaic (PV) Inverters, Automotive Electronic Control Units (ECUs), IP Phones, Smartphone and Tablets, IR cameras, …


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