- Overview
- Non-financial data required
- Assign specific report codes to key accounts
- Manufacturing Financial Metrics page

Top Three Cost of Sales

Direct Costs % to Revenue

Materials Cost Per Unit

Labour Cost Per Unit

- Manufacturing Metrics page

Units Manufactured

Units Per Transaction

Average Revenue Per Transaction

Stock Turn

Debt Burden Percentage

The manufacturing template combines some of the key metrics manufacturing businesses should focus on. These metrics are split across the **Manufacturing Financial Metrics** and **Manufacturing Sales Metrics** pages in Spotlight. To make the most of the template, you will need to:

- Source non-financial data
- Assign specific report codes to key accounts
- Evaluate the formulas and customise using the formula builder if necessary. Some businesses may measure these metrics differently due to seasonality, setup of accounts or other factors.

Most manufacturing metrics require financial and non-financial data. Therefore, you will need to collate and enter the following non-financial information into Spotlight:

- Number of sales transactions
- Number of items sold
- Volume (Number of items manufactured)

You can manually enter the data into the non-financial tab under Customise Data.

Most report codes needed for the template are automatically assigned by Spotlight. However, for the metrics to calculate correctly you may need to assign some report codes manually. To do this, open Customise Data and locate the following accounts, then to assign the specified report code click the report code button:

- Direct wages -
**EXP.COS.WAG**(Expenses > Cost of goods sold > Direct wages) - Purchases -
**EXP.COS.PUR**(Expenses > Cost of goods sold > Purchases) - Stock -
**ASS.CUR.INY**(Assets > Current assets > Inventory)

**Formula:** Cost of sales [YTD]**Report codes used:** EXP.COS

**Formula:** Direct Wages / Trading Revenue * 100**Report codes used:** EXP.COS.WAG, REV.TRA

**Formula:** (Cost of Goods Sold - Direct Wages) / Volume**Report codes used:** EXP.COS, EXP.COS.WAG, OPR.VOL

**Formula:** Direct Wages / Volume**Report codes used:** EXP.COS.WAG, OPR.VOL

**Formula:** Volume**Report codes used:** OPR.VOL

**Formula:** Items sold / sales transactions**Report codes used:** SAL.ITE, SAL.TRA

**Formula:** Trading revenue / sales transactions**Report codes used:** REV.TRA, SAL.TRA

**Formula:** Purchases / average closing inventory**Report codes used:** EXP.COS.PUR, ASS.CUR.INY

**Formula:** (Interest Expense / (Total Expenses - Cost of Sales)) * 100**Report codes used:** EXP.INT, EXP, EXP.COS

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