To Edit the Amount of an Existing Consumable

1. Click Edit in the row of the consumable you wish to change.
2. Enter the new value in the text field Amount.
3. Click Save to apply the change.
4. Remove the adjustment by clicking Remove Edit in the table (after Saving).

To Delete an Existing Consumable

1. Click Delete in the row of the consumable you want to remove.
2. To restore it, click Undelete in the table.

To Add a new Consumable

1. Click Add in the row of the consumable category that you would like to add a consumable to.
2. Select the desired consumable from the Consumable dropdown, and enter an Amount.
3. Click Add Consumable and the new consumable will be added into the relevant category.
4. Remove the new consumable by clicking Delete.

Give your scenario a name in the Scenario Name field, and click Apply Scenario.

When to Use This Adjustment

Use the Delivery Costs editor when you want to assess how modified delivery costs affect mill‑level and market‑level cash cost results.

Example:
You may create a delivery cost adjustment to simulate the impact of a sudden and significant fuel surcharge.

How to Make a Delivery Costs Adjustment

1. Go to Advanced Scenario.
2. Select Delivery Costs item under Mill Adjustments.

1. Open the Delivery Costs editor for the desired mill.
2. Click Edit next to the destination or cost item you wish to modify.
3. Enter the new delivery cost value in the text field. By default, your preferred currency (as per Preferences) will show.
4. Click Save to add the updated cost to your scenario.
5. To remove an applied adjustment, click Remove Edit in the table (after Saving).
6. Give your scenario a name in the Scenario Name field, and click Apply Scenario.

Affected Reports

Delivery cost affects the following reports only when the delivery cost option is enabled:

Mill — All Cost Reports

• Costs Table
• Cost Benchmark
• Cash Costs Curve
• Profitability Report
• Total Costs Curve

Market — All Cost Reports

• Cash Costs
• Direct Costs
• Total Costs

Note: Delivery cost is optional in all of the above reports. If delivery cost is not activated as a report option, no changes will appear. Delivery cost cannot be added to tissue mills or specialty & industrial paper mills.

Mill Adjustments — Add Created Mill

The Created Mills scenario allows you to add custom‑created mills to your scenario. This tool is useful when you want to modify an existing mill and simulate its performance in a different configuration or location.

When to Use This Adjustment

Use the Created Mills editor when you want to evaluate the impact of:

• Moving an existing mill to a new geographic location
• Modifying mill attributes and testing how the changed mill would behave in cost benchmarking
• Simulating hypothetical mill configurations for strategic analysis

Example:
You might use Created Mills to model how relocating a mill to a different country affects its cash costs, logistics, or competitive positioning.

How to make the Adjustment

First you will need to create the mill by using the Create Mill function that allows you to build new mills inside Analytical Cornerstone. This is useful when you want to model a mill that does not exist in the database, relocate an existing mill, adjust its characteristics, or add new machinery. Use Create Mills when you need to:

• Move an existing mill to a different location
• Modify an existing mill’s configuration
• Add a new machine to a mill and evaluate its impact
• Create a hypothetical mill setup for scenario analysis

Example:
You might use Create Mills to simulate how an existing mill would perform if moved to another country with different unit costs, or to test the effect of adding a new paper machine.

Creating a Mill

Creating a mill begins with selecting an existing mill already in Analytical Cornerstone and using it as the template for the new mill.

Steps to Create a Mill

1. Navigate to the Mills page.
2. Click Create a Mill.

1. Enter a Name for your new mill and select the Mill Type.
2. Select a Mill to Copy. Choose a mill as close as possible to the one you envision—this reduces editing work.
3. Select the Location for the new mill. Location determines:
   • The regional unit costs used
   • Which custom market the mill is included in
4. Click Create Mill.

Using Created Mills in Scenarios

Newly created mills do not appear in custom markets by default. To include them, you must use the Add Created Mills market adjustment.

How to Add a Created Mill to a Custom Market

1. Go to Advanced Scenario.
2. Select Add Created Mill under Mill Adjustments.

1. In the Created Mills section, locate the mill you want to include.
2. Click Add next to the mill’s name to include it in your scenario. The mill will then appear in the scenario summary.
3. To remove a mill from the scenario, click Remove in the scenario table (after Saving).
4. Give your scenario a name in the Scenario Name field, and click Apply Scenario.

Affected Reports

Adjustments using Created Mills affect some mill‑level and market‑level cost reports, including:

Mill — All Cost Reports

• Cost Benchmark
• Cash Costs Curve
• Profitability Report
• Total Costs Curve
• EBITDA Curve

Market — All Cost Reports

• Cash Costs
• Direct Costs
• EBITDA
• Total Costs

Mill Adjustments — Labor Adjustments

Labor Adjustments allow you to adjust labor characteristics that directly influence labor productivity and cost structures at a specific mill. These adjustments help simulate the mill's labor conditions such as changes in annual working hours, benefit structures, wage multipliers, or country‑level labor legislation.

You would use the Mill Man‑Hours adjustment to simulate a specific labor‑efficiency situation at an individual mill. For instance, if a mill operates with more effective labor practices—requiring fewer man‑hours per ton produced—you can adjust its man‑hours to reflect this improved efficiency in scenario results.

Labor loader is used to evaluate changes in labor cost conditions such as changes in benefits, overtime structure, or wage‑related legislation. Use this when evaluating the effect of changing salary or hourly labor costs for a mill—for example, following shifts in national labor laws or regional efficiency norms.

How to Make a Labor Adjustment

1. Go to Advanced Scenario
2. Select Labor Adjustments below Mill Adjustments

3. If the Mill name is not showing, select it in the dropdown.

4. Click Edit, and enter the new annual man‑hours for hourly and/or salary categories, or enter the new hourly and/or salary labor (benefits) loaders.

5. Click Save to apply the updates to your scenario.

6. To remove the adjustment, click Remove Edit (after Saving).

7. Give your scenario a name in the Scenario Name field, and click Apply Scenario.

You can also make man‑hours or labor loader adjustments at market level - go to Market Adjustments - Labor Adjustments.

Affected Reports

Both Market Man‑Hours and Market Labor Loaders influence:

Mill — All Cost Reports

• Costs Table
• Cost Benchmark
• Cash Costs Curve
• Profitability Report
• Total Costs Curve
• EBITDA Curve

Market — All Cost Reports

• Cash Costs
• Direct Costs
• EBITDA
• Total Costs

Capital Cost and Profitability - Grade/Product Costs

The ability to edit the Grade/product costs allows you to modify the parameters that feed into the Total Cost report.

How to Make a Grade/Product Cost Adjustment

1. Go to Advanced Scenario
2. Select Grade/Product Costs below Capital Cost and Profitability

Affected Reports

A change in the Net Sales price affects the following reports:

Mill — All Cost Reports

• Profitability Report
• EBITDA Curve
• Total Costs Curve

Market — All Cost Reports

• EBITDA Curve
• Total Costs Curve

Capital Cost and Profitability - Country Tax Rates

You can look up the Country Tax Rates currently used on the Mill Profitability reports and under Reference Data, Tax Rates: 

If you wish to modify the Country Tax Rates that feed into the Total Cost report, you can do so by changing it via the Advanced Scenario tool.

1. Select the appropriate country from the Country dropdown.
2. Enter the new values into the Tax Rate field.
3. Click Add to include this adjustment in your scenario. Your adjustments will appear in the scenario summary on the right-hand side.
4. Give your scenario a name in the Scenario Name field, and click Apply Scenario.
5. To remove an adjustment, click Remove in the scenario table or click the X next to the scenario summary.

Affected Reports

A change in the Country Tax Rates affects the following reports:

Mill — All Cost Reports

• Capital Charge
• Profitability Report
• EBITDA Curve
• Total Costs Curve

Market — All Cost Reports

• Direct Cost Curve
• EBITDA Curve
• Total Costs Curve

Capital Cost and Profitability - Non-Operating Expenses

The ability to change non-operating expenses allows you to change the inputs that make up the Total Cost.

How to Make an adjustment to the Non-Operating Expenses

1. Go to Advanced Scenario
2. Select Non-operating Expenses below Capital Cost and Profitability

1. Enter, then select the appropriate company name from the Company text field.
2. Enter the new values into the Selling Expense, Overhead and/or WACC field(s).
3. Click Add to include this adjustment in your scenario. Your adjustments will appear in the scenario summary on the right-hand side. 
4. Give your scenario a name in the Scenario Name field, and click Apply Scenario.
5. To remove an adjustment, click Remove in the scenario table or click the X next to the scenario summary.

Affected Reports

A change in the non-operating Expenses affects the following reports:

Mill — All Cost Reports

• Capital Charge
• Profitability Report
• EBITDA Curve
• Total Costs Curve

Market — All Cost Reports

• Direct Cost Curve
• EBITDA Curve
• Total Costs Curve

Capital Cost and Profitability - Mill Costs

The ability to change Mill Costs allows you to change the inputs that make up the Total Cost.

How to Make an adjustment to the Mill Costs

1. Go to Advanced Scenario
2. Select Mill Costs below Capital Cost and Profitability

1. Select the appropriate Mill from the Mill dropdown.
2. Select the appropriate paper machine or pulp dryer from the Machine dropdown.
3. Enter the new values into the Depreciation Period, Incremental Capacity Increase, Salvage Value, Technical Age and/or Current Assets % field(s).
4. Click Add to include this adjustment in your scenario. Your adjustments will appear in the scenario summary on the right-hand side. 
5. Give your scenario a name in the Scenario Name field, and click Apply Scenario.
6. To remove an adjustment, click Remove in the scenario table or click the X next to the scenario summary.

Affected Reports

A change in the Mill Costs affects the following reports:

Mill — All Cost Reports

• Capital Charge
• Profitability Report
• EBITDA Curve
• Total Costs Curve

Market — All Cost Reports

• Direct Cost Curve
• EBITDA Curve
• Total Costs Curve

Capital Cost and Profitability - Mill Capital Costs

Capital Costs allow you to add and/or edit the Mill Investment Summary used in the Direct Cost Reports.

How to Make an adjustment to the Mill Capital Costs

1. Go to Advanced Scenario
2. Select Mill Capital Costs below Capital Cost and Profitability

   

1. Select the appropriate Mill from the Mill dropdown.
2. Click Edit on the Investment row (Year) that you would like to edit.
3. Or to add a project, click on the Add Project button.

1. On the Capital Cost pop-over that opens, make the required changes and click Save Mill Changes. Remember that Facility, Paper and/or Pulp allocations must each total 100%. 
2. Your adjustments will appear in the scenario summary on the right-hand side. 
3. Give your scenario a name in the Scenario Name field, and click Apply Scenario.
4. To remove an adjustment, click Remove in the scenario table or click the X next to the scenario summary.

Affected Reports

A change in the Mill Capital Costs affects the following reports:

Mill — All Cost Reports

• Capital Charge
• Profitability Report
• EBITDA Curve
• Total Costs Curve

Market — All Cost Reports

• Direct Cost Curve
• EBITDA Curve
• Total Costs Curve