Another way of determining cost is to develop a set of tasks that you can time study and use in your development of a cost and procedure.



Do your cost workups with this in mind. Things are not always as they seem. Give yourself a little wiggle room,  say 20%,  so that when the powers that be hold your feet to the fire, you have an extinguisher.  My workups were always tight so I would add 25% to each value.  One foreman skoffed at a time that was on a certain rework engineering change of 25 hours.  I fixed him, I put 100 hours on the job and the shop did it in 20.  His boss wanted to know why I put so much time on the job.  He never bothered me about times again.  

Time workups are unheard of in this shop now. The shop floor (foremen) report on how long it takes to do a job.