MEMSCOST is designed to compute the cost structure of a device

from an engineering perspective. However, this same data can also

provide much of the raw data for simple accounting statements and

financial metrics, and MEMSCOST itself converts the engineering

cost data into a simple profit & loss statement. These same data

options can be used as the basis of an investment business case.

This chapter will summarise the role of the key financial statements

(it is not intended as a lesson in accounting) and show how

MEMSCOST can be used in financial assessments by presenting a

simple, illustrative investment business case. Finally, this chapter

will look at some key financial concepts.