Costing & FinanceFree worksheetPDF, Excel, Word exportElectronics Manufacturing

PCBA Turnkey Quote Worksheet with BOM Rollup and Attrition

A turnkey PCBA quote begins with the BOM, but material cost is not quantity times price: attrition, MOQ rounding and placement count change the answer. This worksheet rolls a BOM into cost per board and a quote price.

Download:
Ref designatorsMPN or descriptionCategoryQty per boardUnit priceAttrition and overage (%)SMT placements per boardThrough-hole joints per boardMaterial per board with attrition
$0
$0
$5
$0
$1
$0
$3
Total parts per board
105
Total SMT placements
103
Total through-hole joints
10
Material per board with attrition
$10
SMT placement and reflow (0.015 per placement)
$2
Through-hole labor (0.10 per joint)
$1
Material handling burden (4 percent of material)
$0
Fixed per-board inspection, test and packing
$3
Cost per board
$15
Price at 25 percent gross margin
$20
Material share of cost
64.6%

Summary rates are illustrative defaults for a mid-volume US EMS line and are fixed in this sheet: replace them with your own rates in the exported Excel file. Attrition percentages commonly run higher for small passives (reel tail and feeder losses) and lower for expensive ICs. Prices should reflect the price break at your buy quantity, and MOQ rounding can be added as extra attrition. This is a cost rollup, not a substitute for a costed BOM in your ERP.

Roll up quotes straight from your ERP BOM

An optional review of automating BOM costing and quote assembly from your ERP data.

Optional. The tool and every export work without this. No spam.

How to use the worksheet

Paste or type each BOM line with reference designators, manufacturer part number, category, quantity per board and the unit price at your buy quantity. Add an attrition percentage, which is the overage you buy beyond what the board needs. Enter SMT placements and through-hole joints for each line; for most SMT lines they equal quantity per board, but multi-pin or multi-site parts may differ. The computed column shows material per board with attrition, and the summary rolls up placement, through-hole labor, burden, fixed operations and price.

The method

Material per board is quantity per board times unit price times (1 plus attrition). Placement cost is the placement count times a per-placement rate, and through-hole cost is the joint count times a per-joint rate. Burden is a percent of material that covers receiving, kitting, storage and procurement time. Price is cost divided by (1 minus the target gross margin). This follows standard electronics assembly costing: materials, direct process, burden, then margin.

  • Mat = qty x price x (1 + attrition)
  • Cost = material + placement + TH + burden + fixed
  • Price = cost / (1 - margin)
  • Use price breaks at the real buy quantity

Choosing attrition

Attrition covers placement losses, machine setup consumption, scrap from rework and rounding to full reels or MOQs. Small passives typically need higher percentages because of reel tails and feeder pick errors, while costly BGAs or modules are bought almost exactly. If a manufacturer requires full reel purchases, include the unused stock as either attrition or an explicit residual inventory charge. For low quantity builds, MOQ rounding can dominate cost, so a buy quantity calculator is a useful companion.

Common mistakes

Do not use list prices from a single distributor snapshot; refresh at quote time and record the date, because component prices and lead times move. Do not forget non-BOM items like solder paste, stencils, labels and packaging. Counting each line as one placement understates cost on lines with many reference designators. Finally, consider currency, tariffs and freight on imported parts, which sit outside the BOM unit price and belong in burden or a separate line.

  • Date-stamp price sources
  • Include non-BOM consumables
  • Count placements per designator
  • Add tariff and freight where relevant

Frequently Asked Questions

What attrition percentage is typical?

It varies by part and process. Many shops use a few percent for chip passives, and under a percent to a couple of percent for ICs and costly parts, then adjust with measured placement loss data. Start from your own scrap records and update it regularly.

Does this worksheet include NRE?

No. It focuses on recurring cost per board. Add stencil, programming and fixture costs separately, for example with an NRE amortization calculation, and decide whether to bill them as a separate line.

Can I export it to Excel?

Yes. Export gives you the table with computed material per board and the summary, so you can change the rates, add rows and connect it to your own pricing sheet.

How do I handle alternates and DNP lines?

Include only the approved part for each line and set quantity per board to zero for do-not-populate lines so they appear but do not affect cost. Keep alternates in a separate approved vendor list.

If your BOMs and standard costs live in an ERP, we can build an agent that rolls up a quote from live data, with price sources and assumptions visible, running on your own infrastructure.