The article aims to present a proposal and discuss the investment cost calculation procedures based on data collected during the manufacturing process, according to standard SPC control chart evaluation and standard PDCA. It is applied as a tool to support the process of continuous improvement of the manufacturing process and improve profitability by proper allocation the cost of investment and resources.The study uses the results of a literature review on the issue of cost analysis and their modelling. Key elements are the main cost components, but also those that are considered less important and maybe overall decisive. Application cost to benefit relations – as a method of data evaluation for cost modelling to improve overall cost structure is proposed.The relationship between return on investment and amortisation time allows to easily visualise which of the proposed changes are the most cost-effective over time. Based on the analysis conducted the results, the change is proposed below, in order from the most cost-effective.Further research should focus on the impact if a decision were based on the findings and proposals defined.Each production process is based on the use of resources. This applies to both production plants and other activities. A resource can be anything that will be used in the manufacturing process. Of key importance for the success of the project is their proper use and not only effective but most of all efficient.The considerations presented in the study may be the basis for determining the key factors of the cost of production and investment. The proposed simulation model allows for determining the efficient direction for investment. This, in turn, should enable us to define the main directions of searching for the optimisation of the product cost to achieve the expected cost and quality level.