This investigation shows, how costs for materials testing can be analy
zed and documented by the use of an universal method for single and se
ries testing. A calculation model for PC was developed to realize a qu
ick and transparent analysis of single cost factors. Transfer on any m
aterial test ist. possible as well as easy handling. Transparency of c
osts can also lead to motivation of employees. The calculation model a
s well as examples for calculation of selected test procedures for thi
n film characterization are presented. Basic demands on economic mater
ials testing - often neglected in laboratory testing but of immense im
portance in series testing - become obvious. This is e.g. the technica
l and economical optimization of the test procedure using posibilities
of automatization. The potential of optimization can only be estimate
d with certainty, if composition of total costs is known by analysis o
f cost factors.