Two or three hulls on the slipway at once and one pool of overheads. This page splits that pool the way the work actually happened — centre by centre, each with its own driver — and shows how much money the choice of rule moves from one hull to another.
This is not an audit. It is your own arithmetic on numbers you already have.
Six centres, one driver each. That was the rule in the documented case: activities belong in the same centre when a single driver explains all of them. Leave a centre blank and it drops out — a yard with four centres has four rows. The cost of a centre is what your ledger already collected there for the period; this page starts after that step, not before it.
This page runs entirely in your browser. What you type is saved on this device only — so a refresh does not lose your figures — and never reaches any server: no upload, no email, no analytics. Save the file and it works with no connection at all.
| Activity centre | What drives it | Cost of the centre | Ship A | Ship B | Ship C |
|---|---|---|---|---|---|
| Project management | |||||
| Procurement | |||||
| Steel hull | |||||
| Outfitting | |||||
| Quality control | |||||
| Testing and trials |
Most yards spread the whole pool with a single volume base — direct man-hours or machine-hours. Put that base in here, per hull, and the page shows what stands between the two rules. Leave it empty and you get the activity split on its own.
| Hull | Activity model | Volume rule | Difference |
|---|
Difference is the activity model minus the volume rule. A minus sign means the volume rule loads more onto that hull than the work done on it accounts for — and the other hulls are carrying the remainder.
| Activity centre | Ship A | Ship B | Ship C |
|---|
Read down a column for what one hull absorbs; read across a row for which hull a centre serves. In the documented case outfitting alone is 4 120 168 TL of a 8 664 325 TL pool — close to half of it — and it follows machine-hours, not man-hours.
One documented yard, not an average. The case this page loads is ten months at one Tuzla yard with three hulls running in them. It shows a mechanism that repeats, not a figure you are supposed to hit.
A driver is a judgment, and it decides the answer. In the documented case the purchase-order counts are approximate figures from interviews, and the man-hours are days × 8.5 hours × heads. If you are going to argue about the split, argue about the drivers. That is where the disagreement actually lives.
The comparison in section 3 is ours. The documented case publishes the activity split. Spreading the same pool by man-hours alone, to show what the choice of rule is worth in money, is our arithmetic on those published figures.
One discrepancy, carried openly. The published driver table lists 450 trials for the third hull, while the allocation in the same case runs on 500. The page loads 500, because that is the number the documented result is built on.
This is one reading, taken by hand today. The same count can run by itself on a project you have on the floor now: the documents your yard already produces go to one place, and every week the count comes back — leak by package, forecast to completion — without anyone stopping to take a measurement.