The supplier invoice is only the first line of a cling film cost model. Freight, carton cube, pallets, import charges, receiving labor, shortages, damage, and unsold formats decide what each usable roll costs at the warehouse. Keeping those inputs separate makes the model easier to update and harder to manipulate.
Build the Worksheet in Layers
Keep inputs separate so one changed freight rate or carton size does not require rebuilding the entire calculation. Use the same currency and define whether taxes that can be recovered by the importer are included.
| Cost Layer | Typical Inputs | Recommended Output |
|---|---|---|
| Product | Roll price, core, box, cutter, labels, setup allocation | Cost per approved roll |
| Export pack | Pieces per carton, carton, dividers, pallet, wrapping | Cost per carton and roll |
| International movement | Origin charges, freight, insurance, destination charges | Shipment and per-roll allocation |
| Import | Tariff classification, duty, brokerage, inspections | Declared assumption with source and date |
| Receiving | Unloading, storage, relabeling, damage, handling | Warehouse-ready roll cost |
Use Verified Film Quantity as the Denominator
A landed cost per roll is useful only when the rolls contain comparable film. Carry the approved width, thickness, length, net film weight, and relevant tolerances into the workbook. The kilogram, roll, and meter comparison provides the normalization logic.
Keep both outputs: landed cost per sellable roll and landed cost per usable meter or net kilogram. The second output can reveal a false saving from a lighter, shorter, or out-of-tolerance product.
Make Packing Efficiency Visible
Enter actual carton dimensions and gross weight, not an ideal packing estimate. Freight may be constrained by volume, weight, pallet dimensions, or container loading. Compare loose cartons and palletized cargo only if both are operationally realistic for the receiving warehouse.
Record how many cartons and rolls the shipment model assumes. Leave a clear note when a quote is based on preliminary carton data. The final landed cost must be refreshed after packaging approval and loading confirmation. The carton packing and container loading checklist covers those physical checks.
Do Not Hide Risk in an Average
Add adjustable rows for inspection, rejected units, damaged cartons, shortage, relabeling, and urgent replacement freight. These are scenario inputs, not automatic penalties against a supplier. A baseline, cautious, and stress case gives management a more honest range than one precise-looking number.
Keep customs assumptions owned by the importer: Classification, valuation, duty, and tax treatment depend on the product and destination. Record the broker or official source, date, and assumption used rather than copying a rate from an old shipment.
Worksheet Control Points
- Show currency and exchange-rate date for every converted value.
- Identify Incoterm and the cost transfer point.
- Separate one-time costs from recurring unit costs.
- Allocate shared shipment charges using a stated method.
- Flag provisional carton, pallet, freight, or duty inputs.
- Compare cost per ordered roll with cost per received sellable roll.
- Save the quotation, packing list, and final worksheet together.
Questions that make the worksheet commercially useful
Should recoverable tax sit in landed cost? Only if the business uses that convention. State the treatment explicitly so competing offers are compared on the same accounting basis.
What is the best denominator? Use a warehouse-ready, saleable roll with verified film quantity and final packing. The selected dimensions and pack can be cross-checked against YIYUAN's commercial product scope, while freight and import inputs remain buyer-specific.
