The Make-or-Buy Analyzer

Analyse whether to make this in-house or buy it from a supplier.

The item/service: [DESCRIBE]
Cost to make: [MATERIALS, LABOUR, THE OVERHEAD THAT'S ACTUALLY AVOIDABLE]
Cost to buy: [SUPPLIER PRICE, PLUS ANY ORDERING/QUALITY COSTS]
Volume: [UNITS PER PERIOD]
Strategic factors: [CAPACITY, QUALITY CONTROL, IP, SUPPLIER RISK]

Provide:
1. The relevant-cost comparison (only costs that actually change)
2. The trap of allocated fixed overhead that won't disappear if we buy
3. The break-even volume where the decision flips
4. The qualitative factors that could override the numbers
5. A recommendation with the reasoning, and what would change it

Make explicit which costs are relevant and which are sunk or unavoidable.