Means of production are people and machines to which one or more abilities can be assigned. 

Tasks, in turn, use these skills.

Each means of production has a fixed hourly rate and, depending on its capability, its own formula for set-up, execution and clean-up time.
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The waste can be defined as well as the daily availability.
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The total costs per operation are calculated on the basis of the running times of the means of production and the consumption of raw materials. All operations required for the product then form the total costs.