[Verse 1]
When production calls your name
Should you build or buy the same
Calculate the costs that matter
Don't let fixed costs make you scatter
Labor, materials, overhead too
Variable costs will guide you through
Opportunity cost of time and space
Relevant costs will win the race
[Chorus]
Make or buy, the choice is clear
Compare the costs that interfere
Qualitative factors weigh them right
Capacity, control, and oversight
Make or buy, don't be deceived
Only relevant costs should be believed
Strategic value, risk, and time
Help you make the choice that's prime
[Verse 2]
Sunk costs behind you, leave them there
Focus on costs you truly bear
If making costs less than buying price
Internal production's rolling dice
But spare capacity must exist
Or opportunity can't be missed
Core competencies matter most
Don't outsource what you need to boast
[Chorus]
Make or buy, the choice is clear
Compare the costs that interfere
Qualitative factors weigh them right
Capacity, control, and oversight
Make or buy, don't be deceived
Only relevant costs should be believed
Strategic value, risk, and time
Help you make the choice that's prime
[Bridge]
Quality control and supplier risk
Confidential secrets, don't be brisk
Employee morale and skill retention
Long-term strategy needs attention
Flexible volume, delivery speed
Consider every business need
Numbers tell just half the story
Qualitative brings the glory
[Verse 3]
Special orders change the game
Incremental costs stake their claim
Idle capacity makes it sweet
Variable costs are hard to beat
But strategic sourcing builds the brand
Partnership value, lending hand
Make versus buy's not black and white
Balance all factors for insight
[Chorus]
Make or buy, the choice is clear
Compare the costs that interfere
Qualitative factors weigh them right
Capacity, control, and oversight
Make or buy, don't be deceived
Only relevant costs should be believed
Strategic value, risk, and time
Help you make the choice that's prime
[Outro]
When the numbers meet the heart
That's where smart decisions start
Make or buy with wisdom's eye
CPA knowledge flying high