Manufacturing Throughput Ranker

Rank the mix by throughput per bottleneck minute — not fully absorbed unit cost.

Illustrative AU manufacturing sample until you enter actuals. Not financial advice.

Price, TVC (truly variable cost), bottleneck minutes

TVC (truly variable cost) is materials (and other truly variable $) — not absorbed overhead. Persist locally · Jump to rank

Throughput, not absorption

Absorption costing can make a slow SKU look profitable while it starves the constraint. Here Throughput = Price − TVC (truly variable cost), then Throughput / bottleneck minute ranks the mix. Overhead stays off the rank.

Product Selling price TVC (truly variable cost) Bottleneck minutes Throughput Throughput / bottleneck minute Rank Remove

OEE = A × P × Q — a secondary bridge to good units, not a replacement for the rank.

Ranked mix by constraint minute

Highest Throughput / bottleneck minute should eat the constraint first — unless a commercial override exists.

Ranked list

How this is calculated
  • Throughput = Selling price − Truly variable cost (materials)
  • Throughput / bottleneck minute = Throughput ÷ Bottleneck minutes
  • Rank by Throughput / bottleneck minute descending
  • OEE (optional) = Availability × Performance × Quality

Contrast: absorption / fully loaded unit cost can invert the mix. Illustrative — not advice.

Sensitivity dials

Price, TVC (truly variable cost), and bottleneck minutes — base table below; adjusted rank in the what-if cards.

What-if dials

Each dial stacks on every product.

Scales selling price on every SKU.

Scales truly variable cost (materials).

Scales bottleneck minutes (process time).

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