Starting from version 16, the "Cost per Employee" feature was introduced in Odoo's work center settings. This feature enables users to incorporate a hypothetical cost per worker when assessing the overall Bill of Materials (BoM) costs. The actual cost per worker will be calculated dynamically using the cost per hour specified in the employee's profile and computed as follows: Cost per hour (employee) * Actual duration (work order).

There is another field that will impact costing and calculations: Employee Capacity. Once the developer mode is active, this field can be found in the operation configuration:

This indicates the number of workers needed to complete the operation. Let’s take an example (without components) to analyze the costs:

Finished product: Drone

Result in Odoo:

Let’s focus on the operations costs:

duration * (cost per workcenter + (cost per employee * employee capacity))

• Assembly cost for 2 hour = 300 = 2 * (100 + (50 * 1))
• Calibration cost for 2 hours = 320 = 2 * (70 + (45 * 2))
• Testing cost for 1 hour = 130 = 1 * (50 + (40 * 2))

Odoo will multiply the theoretical cost per employee by the number of employees needed to give us the total human cost, adding it afterward to the workcenter costs and multiplying this total cost per hour with the total hours of work.