The main purpose of this study was to develop a computer program in aid of finding the most suitable cutting speed for the turning operation with economic cost analysis such as the maximum production rate, the minimum total cost of production and the maximum profit rate. The computer program developed was divided into two functions. The first function was designed to find out the relationship between the tool life and the cutting variables such as the cutting speed, the feed rate and the depth of cut. This function demonstrated in Taylor's equations and graphs, showing the relationship between tool life and the cutting variables. The second function was performed to determine the optimal cutting speed, with respected to the maximum production rate, the minimum total cost and the maximum profit rate. This function could be able to demostrate in graphs, which were the relationship between cutting speed and the relevant economic factors. This study with the purpose to find the optimal cutting speed under the circumstances of the various operating condition such as the feed rate and the depth of cut, finding the tool life judging from the workpiece resulting from the operation with the required dimension not exceeding the acceptable value. Using the computer program developed, it could help to calculate the increased feed rate and depth of cut in order to increase the production rate, to decrease the total cost, to increase the profit rate and to decrease the cutting speed.
