The topics of budgeting, costing and estimating for injection moulding are the source of much confusion in the plastics industry and from the research carried out by the author, there does not appear to be any kind of authoritative published work that addresses these topics. This book addresses them head-on to explain in detail all the stages involved from budgeting to the final estimate. This book discusses and defines the different methods of budgeting, costing and estimating that are normally used within the injection moulding industry. In order to establish the costing system, the operating costs first have to be identified and quantified by means of a budget. Based on the budget, a costing system can then be developed that can be applied to determine the manufacturing cost of each product a company manufactures. The underlying theme of this book is the maximisation of profits through the control of costs. Hence, emphasis is placed on ensuring the understanding of costing and estimating models through discussion and examples. This book will be of considerable value to managers of injection moulding companies, to accountants who work in these companies and users of the equipment who may have involvement in the costing and budgeting of new projects.