# PCBA Rework Cost Tracking Worksheet

> Source: https://netray.co/tools/pcba-rework-cost-tracking-worksheet
> Publisher: Netray (netray.co), AI and integration engineering for ERP and manufacturing systems.
> Section: Free Tools

## Short answer

Log rework events by work order, defect type, time and material, and get rework cost per line and per board.

## Category

quality

## Industry

Defense Electronics

## Audience

- Quality engineer
- Production supervisor
- Cost accountant

## Tool

**Kind:** worksheet

**Mode:** editable

**Currency:** $

**Columns:**

#### Work order

**Key:** wo

**Type:** text

#### Assembly part no.

**Key:** part

**Type:** text

#### Defect type

**Key:** defect

**Type:** select

**Options:**

- Solder bridge
- Insufficient solder
- Tombstone
- Missing component
- Wrong polarity
- Lifted pad
- Cold joint
- Damaged component
- Other

#### Boards reworked

**Key:** boards

**Type:** number

#### Minutes per board

**Key:** mins

**Type:** number

#### Labor rate per hour

**Key:** rate

**Type:** number

**Format:** currency

#### Material cost

**Key:** mat

**Type:** number

**Format:** currency

#### Labor cost

**Key:** labor

**Type:** number

**Expr:** boards * mins / 60 * rate

**Format:** currency

#### Total rework cost

**Key:** total

**Type:** number

**Expr:** labor + mat

**Format:** currency

#### Date

**Key:** date

**Type:** date

**Rows:**

**Wo:** WO-10442

**Part:** PCBA-2201-A

**Defect:** Solder bridge

**Boards:** 6

**Mins:** 12

**Rate:** 48

**Mat:** 4.5

**Date:** 2026-10-05

**Wo:** WO-10442

**Part:** PCBA-2201-A

**Defect:** Insufficient solder

**Boards:** 4

**Mins:** 9

**Rate:** 48

**Mat:** 2

**Date:** 2026-10-06

**Wo:** WO-10458

**Part:** PCBA-3310-B

**Defect:** Missing component

**Boards:** 2

**Mins:** 25

**Rate:** 52

**Mat:** 18.4

**Date:** 2026-10-08

**Wo:** WO-10471

**Part:** PCBA-2201-A

**Defect:** Tombstone

**Boards:** 9

**Mins:** 7

**Rate:** 48

**Mat:** 3.2

**Date:** 2026-10-12

**Wo:** WO-10480

**Part:** PCBA-4120-C

**Defect:** Damaged component

**Boards:** 1

**Mins:** 45

**Rate:** 52

**Mat:** 62

**Date:** 2026-10-14

**Totals:**

#### Total boards reworked

**Key:** boards

**Agg:** sum

**Format:** integer

#### Total labor

**Key:** labor

**Agg:** sum

**Format:** currency

#### Total material

**Key:** mat

**Agg:** sum

**Format:** currency

#### Total rework cost

**Key:** total

**Agg:** sum

**Format:** currency

**Summary:**

#### Average rework cost per board

**Key:** per_board

**Expr:** sum_total / sum_boards

**Format:** currency

**Primary:** true

#### Highest single line cost

**Key:** max_line

**Expr:** max_total

**Format:** currency

#### Rework events logged

**Key:** events

**Expr:** count

**Format:** integer

**Notes:** Add one row per work order, assembly and defect type. Include re-inspection time in minutes per board. Add scrap value as material cost if a board or component is scrapped.

## Content

**Intro:** Rework is a hidden cost in electronics assembly, often buried in labor variances. This editable worksheet records each rework event with its time and material so the cost of poor quality becomes visible by work order and defect type.

**Sections:**

#### How to use it

**Body:** Add a row for each rework event. Enter the work order, the assembly, the defect type, boards reworked, minutes per board, labor rate and any material cost, such as replacement parts, solder and flux, or scrapped components. The worksheet computes labor and total cost per line and totals the sheet. Export to Excel to pivot by defect type, product or week.

**Bullets:**

- Use the same defect names as your AOI and inspection codes.
- Include re-inspection and retest time in minutes.
- Log scrap material in the material column.

#### Why track rework cost

**Body:** Rework consumes skilled hours, adds thermal cycles to boards and can hide process problems. Under AS9100 and similar quality systems, rework and repair require controlled procedures and records, and many defense customers specify workmanship standards such as IPC-A-610 and J-STD-001 for acceptance. Putting cost on each event helps rank corrective actions by money and hours rather than by gut feel.

#### Reading the summary

**Body:** The average rework cost per board shows the average cost of every reworked unit, while the highest line cost points to expensive single events such as damaged components. In the example, a handful of low-cost bridging fixes add up to less than one damaged high value part. Sort by defect type in Excel to see where reworking time goes, then compare with DPMO trends for the same assemblies.

#### Common mistakes

**Body:** Teams often log only labor and forget material, scrap and retest. Another mistake is mixing rework and repair in one log: they differ in how they are authorized and documented, so keep a separate column or sheet if your system needs it. Avoid vague defect labels like Other, because they hide the pattern you need for corrective action. Reconcile with ERP labor reporting monthly so the log stays honest.

**Cta:** If rework data should flow into your ERP cost of quality and nonconformance records, Netray can discuss how to connect it on your own systems.

**Faq:**

#### What is the difference between rework and repair?

**Answer:** Rework returns a product to its original specification using the original or an approved process. Repair makes a nonconforming product usable without fully meeting its original specification, and usually needs a documented disposition.

#### Should labor rate include overhead?

**Answer:** Use the rate your finance team agrees for cost of quality analysis. A fully burdened rate shows true cost, while direct rate shows the cash labor. Be consistent between periods.

#### How do I handle scrap?

**Answer:** Enter the cost of any scrapped board or component in the material column for the event, and use a clear defect type such as Damaged component so scrap can be filtered later.

#### Can I use this with IPC-A-610 rejects?

**Answer:** Yes. Log each reject by defect type, then compare against your acceptance criteria and corrective action records. The worksheet records cost; it does not replace your inspection standard.

## Search terms

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