Per-unit cost component values available from published sources in the last 10 years
| Source (year, location) | Cost components included in estimate | Conversion cost per tablet (US$) |
| Most recent conversion cost ‘norms’ published under India’s Drug (Price Control) Order 1995 (2012, India) | CC not including distribution or packaging | 0.0002–0.001 |
| Lowest-priced product in UK, South Africa, India (2016) | Cost per unit of lowest-priced solid oral formulation FPP | 0.0011–0.0043 |
| ‘Can local producers compete with low-cost imports? A simulation study of pharmaceutical industry in low-income Africa’, Chaudhuri and West (2015 India) | CC including depreciation of capital and packaging, but not including sales and distribution | 0.0056 |
| CC including depreciation of capital and packaging, and including sales and distribution | 0.0105 | |
| Confidential discussion by authors with large generic companies (2016, India) | CC including packaging, but not depreciation of capital, sales or distribution | 0.006 |
| ‘Outlook on pharma operations’ McKinsey & Company (2014, no specific territory) | Total production costs, lowest-cost plants (not further specified) | 0.013 |
CCC, conversion cost.