The purchasing question
A delivered glass-container quote describes purchased units and charges. Production planning may additionally consider containers that cannot be used. Keep the invoice cost per delivered unit and the cost per usable unit separate so an assumed loss does not disappear into the quotation.
Calculation method
Delivered cost per purchased unit = total scoped order charges ÷ purchased count. Cost per usable unit = the same total ÷ accepted usable count. A loss percentage can estimate the latter count only when its denominator and the stage where it applies are stated.
Worked example
An order of 10,000 containers at €0.30 each plus €200 freight totals €3,200. Delivered cost is €0.32 per purchased unit. If an illustrative 2% is unusable, 9,800 units remain and the allocated cost is about €0.32653 per usable unit, or €326.53 per thousand.
Two percent is a scenario input, not an expected loss for glass generally. Credits, replacements and claims can change net expenditure; include their actual treatment separately. Match closure inclusion and container specifications before comparing suppliers.
Checks before using the result
- State whether count means delivered or usable units.
- Use observed loss data when available.
- Account for actual credits instead of assuming reimbursement.
Common questions
Should assumed breakage be added to the supplier price?
Show it as a separate useful-output scenario. Preserve the actual invoice basis so the source of the cost difference remains clear.