costalloc

← Channels

Online

Revenue1,794,684
Direct margin780,780
Activity cost968,916
ABC profit-188,136 (-10.5%)
Traditional profit453,564

hidden loser Traditional costing assigns 327,216 of overhead from 11,699 labour hours; ABC assigns 968,916.

Profit waterfall

-500,0000500,0001,000,0001,500,0002,000,000 Revenue: 1,794,684 1,794,684 RevenueDirect cost: -1,013,904 -1,013,904 Direct costDirect margin: 780,780 780,780 Direct marginDelivery: -243,363 -243,363 DeliveryCustomer support: -116,492 -116,492 Customer supportOrder processing: -112,797 -112,797 Order processingSetups: -99,223 -99,223 SetupsEngineering changes: -93,079 -93,079 Engineering changesMachine run: -61,856 -61,856 Machine runOther activities: -242,106 -242,106 Other activitiesProfit: -188,136 -188,136 Profit

Activity costs

ActivityCostShare
Delivery243,36325%
Customer support116,49212%
Order processing112,79712%
Setups99,22310%
Engineering changes93,07910%
Machine run61,8566%
Returns handling60,0026%
Quality inspection57,3576%
Custom finishing36,2064%
Hand assembly35,7664%
Credit and collections28,9333%
Pallet handling23,8422%