The costs around the wheel
Production pays for the wheel, but also for dressing time, wheel changes, the cycle time of every part, and the parts that are scrapped or reworked. A wheel that costs 11 times more but lasts 10 times longer can have a similar consumption cost per part. A wheel that shortens the cycle by 30 seconds can be worth more than its price difference, but only when the machine, coolant, dressing system and part quality support that cycle.
The invoice price is not the usable abrasive
For conventional wheels, the purchase price is usually treated as the wheel cost. For CBN and diamond wheels, the body or core may have residual value, and the usable abrasive layer may be only part of the wheel. If a core is returned, reused or scrapped separately, use the net wheel cost after any credit. If a wheel is retired early for profile loss, damage or a specification change, use the good parts actually obtained from it, not the catalogue life.
Two rules for a valid comparison
Compare the two wheels over the same production period and with the same quality acceptance. Put every relevant cost into the same denominator: good parts. A supplier's claimed wheel life is not a cost result until the buyer states how many good parts were produced, how much time was spent dressing and changing the wheel, and what happened to the parts that did not pass inspection.

