The impact of capital cost on the cost of the product was considered in the case of the material flow of the production of semi-finished products of one machine, which produces 70 different products. From the whole sample, we took 22 samples, which were analysed in detail. The flow time was determined according to the consumption of semi-finished products made from the ordered raw material in the operations of the previous year. For each sample, we determined the production costs according to the TDABC method, afterwards we determined the EOQ of production and connected all data into a VSM diagram. From the obtained results, we compared the increase in production price of the first batch to the last one until all material was consumed. According to the principles of lean production, the costs were divided into the costs of activities of added, necessary non-added and non-necessary added value, which represents waste. We identified the key parameters that have the greatest impact on raising the cost production. The MOQ of the ordered material and the consumption of semi-finished products have the greatest impact. Their mismatch contributes the most to the increase in waste costs, which in turn has a negative impact on the product price. The two factors that increase the waste cost the most are cost of storage and cost of waiting for the operation to start.
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