Three numbers you already have for one hull, or for last year. It shows how your split compares with a yard that was costed workshop by workshop through its own ERP — and what the difference is worth in money.
Only what the yard spends with its own hands. Leave out the main engine, bought-in equipment and hull steel supplied to the project — the documented case does the same, otherwise the comparison is meaningless.
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This is the second case — a Tuzla yard where indirect labour was tracked by hand over months, because nobody was recording it. Applied to your own overhead figure, so the size is yours and only the proportions are borrowed.
| Activity | Share of overheads | Your money |
|---|
Outfitting absorbs three times what the steel hull absorbs — and project management alone absorbs more than every steel operation put together. If your overheads are spread by man-hours, the steel side is paying for the outfitting side.
Two single yards, not an industry average. One tanker build in one yard, and one Tuzla yard studied in detail. They show a mechanism that repeats, not a benchmark you are supposed to hit. A yard that subcontracts heavily, or one that buys in more equipment, will legitimately sit somewhere else.
A gap is a question, not a verdict. If your overhead share is far below 72.2%, there are two possible reasons and they are very different: either your yard genuinely carries less indirect cost, or part of the indirect cost is sitting inside the direct lines. The four questions in the ledger check tell you which — the commonest cause is social contributions and staff payments booked as direct labour.
What the money column is. It is your own overhead figure, split by the proportions someone else measured. It is a starting hypothesis for where to look first, not your cost. The shares are shown to one decimal, so the column can differ from your total by a few units of rounding.
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.