While iFixit disassembles iPhones to reveal to us how they are built and what new hardware we have, IHS (yes, the one that Tim Cook hates) does this to estimate the costs involved in producing the devices.
She has now published her estimate focused on iPhone 6s Plus and claims that Apple is spending $ 236 to mount the device in its 16GB version. In detail:
IHS even considers US $ 4.50 of that US $ 236 as assembly costs in itself, but it is always worth remembering that there are many other values involved before reaching the gross margin that the company has in selling the product as packaging, freight, insurance, taxes, marketing and all the investment it makes in R&D (research and development). So, it is totally wrong to claim that it makes $ 513 per iPhone 6s Plus.
The estimated cost of NAND flash memories is most impressive. Apple currently spends no more than $ 6 per 16GB unit, and for 64GB the difference is only $ 17 while it charges $ 100 more to consumers. On the other hand, only the display structure (with 3D Touch) costs the company an estimated US $ 52.50, followed by the A9 processor leaving for US $ 22.
The smaller brother iPhone 6s it has not been analyzed in detail by the IHS, but it estimates its cost of parts to drop to $ 211.50.
(via Re / code)