Profitability overview
Revenue20,185,090
Direct margin6,661,978
Overhead (GL)5,141,678
Operating profit1,520,300
Unused capacity297,260
Cost conservation checks
| GL cost = production department cost after service allocation | 5,141,677.70 | OK |
| Department cost = activity cost | 5,141,677.70 | OK |
| Activity cost = allocated + unused capacity | 5,141,677.70 | OK |
| Product view: product-level + customer-level cost = allocated | 4,844,417.36 | OK |
| Customer view: customer cost + unattributed = allocated | 4,844,417.36 | OK |
| Operating profit = customer profit - unused - unattributed | 1,520,300.11 | OK |
Channels
| Channel | Revenue | ABC profit | Margin |
|---|---|---|---|
| Retail chain | 9,930,912 | 1,143,255 | 11.5% |
| Dealer | 6,354,071 | 802,249 | 12.6% |
| Contract | 2,105,422 | 60,192 | 2.9% |
| Online | 1,794,684 | -188,136 | -10.5% |
Least profitable customers
| C061 Online account 061 | -59,166 | hidden loser |
| C060 Online account 060 | -35,652 | hidden loser |
| C059 Online account 059 | -20,947 | hidden loser |
| C062 Online account 062 | -17,776 | hidden loser |
| C053 Online account 053 | -15,548 | hidden loser |
Least profitable products
| P035 Atelier Desk 5 | -40,597 | hidden loser |
| P033 Atelier Chair 5 | -40,392 | hidden loser |
| P036 Atelier Sofa 5 | -39,359 | hidden loser |
| P040 Atelier Stool 5 | -35,901 | hidden loser |
| P037 Atelier Shelf 5 | -30,946 | hidden loser |