Make-or-buy decisions are often argued from unit price alone, which hides the upfront cost, the labour and the risk. This template sets out a cost-benefit analysis on a shared five-year timeline: scope, in-house cost, supplier cost, quality actions, risks, the decision and a recommendation with sensitivity. It shows the do-nothing option, so every choice is judged against the same baseline.

The sample is for Netherby Capital, a fictional manufacturer deciding whether to machine 42,000 brackets a year in-house. Its costs, NPV and payback are sample data, using an 8 percent discount rate over five years. Replace the options, figures and owners with your own, and rerun the sensitivity test before you present the recommendation.