Channels profitability
4 channels; 1 lose money under ABC; 1 look profitable under traditional costing (single plant-wide rate of 27.97 per labour hour) but are not. Sort by clicking a heading.
| Name | Revenue | Direct margin | Activity cost | ABC profit ▲ | Margin % | Traditional profit | ABC vs traditional | Flag |
|---|---|---|---|---|---|---|---|---|
| Online | 1,794,684 | 780,780 | 968,916 | -188,136 | -10.5% | 453,564 | -641,700 | |
| Contract | 2,105,422 | 587,416 | 527,224 | 60,192 | 2.9% | 5,151 | 55,041 | |
| Dealer | 6,354,071 | 2,255,915 | 1,453,666 | 802,249 | 12.6% | 621,054 | 181,194 | |
| Retail chain | 9,930,912 | 3,037,867 | 1,894,611 | 1,143,255 | 11.5% | 440,530 | 702,725 | over-charged |