Opera 3 Bill of materials allows you to manage costs of manufacturing.
In BOM you can create complex assemblies, and sub-assembly items for works orders.
The assemblies, sub-assemblies and components can contain materials, labour etc...
You can generate automatic 'works orders' for manufacturing which takes the assembly item and checks all the kitting is available for manufacture.
Opera BOM support, assemblies, sub-assemblings, works orders, kitting, batch traceability and serial traceability.
With this in mind, you can easily manage your financial costs of the assembly item.