The comminution processes are complex and there has thus far been no, previously published, efficient way to calculate the cost per product and metric ton. The proposed model has been adapted to fit the currently investigated process of crushing and screening (C&S). Deriving from the original model, the proposed new model is presenting the result in cost per metric ton of raw material. It has been indicated to be a useful approach for calculation of the production cost and deciding the profitability of a product on a more detailed scale, in the comminution industry.