Several parameters and variables affect the production cost and the company competitiveness. The manufacturing part cost is directly influenced by factors related to tools, workpiece materials, equipment, personnel, automation, etc. These factors also have a significant influence on the manufacturing efficiency and performance. The presented model determines the production performance with respect to the actual cost for each factor involved. The CPR relationship sets the cost of a given factor in relation to its production performance. CPR may be used to evaluate or find optimal technical solutions with respect to individual factors.