Customers profitability
80 customers; 22 lose money under ABC; 16 look profitable under traditional costing (single plant-wide rate of 27.97 per labour hour) but are not. Sort by clicking a heading.
| Name | Channel | Revenue | Direct margin | Activity cost | ABC profit ▼ | Margin % | Traditional profit | ABC vs traditional | Flag |
|---|---|---|---|---|---|---|---|---|---|
| C006 Retail chain account 006 | Retail chain | 3,556,137 | 1,037,432 | 593,153 | 444,280 | 12.5% | -29,954 | 474,234 | |
| C020 Retail chain account 020 | Retail chain | 1,113,374 | 357,567 | 170,799 | 186,768 | 16.8% | 106,591 | 80,178 | over-charged |
| C041 Dealer account 041 | Dealer | 820,134 | 289,745 | 144,702 | 145,043 | 17.7% | 58,919 | 86,124 | over-charged |
| C005 Retail chain account 005 | Retail chain | 759,075 | 235,545 | 129,197 | 106,348 | 14.0% | 78,686 | 27,661 | |
| C031 Dealer account 031 | Dealer | 584,319 | 205,603 | 105,244 | 100,359 | 17.2% | 49,133 | 51,226 | over-charged |
| C023 Dealer account 023 | Dealer | 558,164 | 197,479 | 98,447 | 99,031 | 17.7% | 66,015 | 33,017 | over-charged |
| C013 Retail chain account 013 | Retail chain | 466,618 | 152,242 | 81,090 | 71,152 | 15.2% | 61,812 | 9,340 | |
| C044 Dealer account 044 | Dealer | 376,727 | 137,097 | 76,401 | 60,696 | 16.1% | 35,844 | 24,852 | over-charged |
| C002 Retail chain account 002 | Retail chain | 482,833 | 147,604 | 87,405 | 60,200 | 12.5% | 17,834 | 42,366 | over-charged |
| C040 Dealer account 040 | Dealer | 389,906 | 134,183 | 74,870 | 59,313 | 15.2% | 22,378 | 36,934 | over-charged |
| C003 Retail chain account 003 | Retail chain | 511,724 | 160,855 | 104,440 | 56,415 | 11.0% | 41,173 | 15,242 | |
| C009 Retail chain account 009 | Retail chain | 346,313 | 117,641 | 70,487 | 47,154 | 13.6% | 16,538 | 30,616 | over-charged |
| C045 Dealer account 045 | Dealer | 244,713 | 93,120 | 49,851 | 43,269 | 17.7% | 40,524 | 2,746 | |
| C043 Dealer account 043 | Dealer | 329,579 | 115,340 | 72,446 | 42,894 | 13.0% | 37,822 | 5,072 | |
| C080 Contract account 080 | Contract | 390,967 | 108,729 | 71,158 | 37,571 | 9.6% | -18,409 | 55,980 | |
| C004 Retail chain account 004 | Retail chain | 372,573 | 120,253 | 82,872 | 37,381 | 10.0% | 19,311 | 18,070 | |
| C001 Retail chain account 001 | Retail chain | 421,595 | 124,388 | 93,214 | 31,174 | 7.4% | 18,893 | 12,281 | |
| C028 Dealer account 028 | Dealer | 218,022 | 77,444 | 47,732 | 29,712 | 13.6% | 14,079 | 15,633 | over-charged |
| C042 Dealer account 042 | Dealer | 182,232 | 63,631 | 36,843 | 26,788 | 14.7% | 16,251 | 10,536 | over-charged |
| C033 Dealer account 033 | Dealer | 191,721 | 66,890 | 43,022 | 23,867 | 12.4% | 23,432 | 435 | |
| C038 Dealer account 038 | Dealer | 141,977 | 52,814 | 31,298 | 21,516 | 15.2% | 14,094 | 7,422 | over-charged |
| C047 Dealer account 047 | Dealer | 168,651 | 58,112 | 38,489 | 19,623 | 11.6% | 13,253 | 6,371 | |
| C014 Retail chain account 014 | Retail chain | 213,267 | 62,240 | 43,922 | 18,317 | 8.6% | 3,388 | 14,929 | over-charged |
| C026 Dealer account 026 | Dealer | 139,633 | 51,819 | 33,824 | 17,995 | 12.9% | 24,649 | -6,654 | |
| C017 Retail chain account 017 | Retail chain | 162,494 | 46,836 | 30,499 | 16,337 | 10.1% | 11,004 | 5,333 | |
| C011 Retail chain account 011 | Retail chain | 188,588 | 58,703 | 43,116 | 15,588 | 8.3% | 7,614 | 7,974 | |
| C049 Dealer account 049 | Dealer | 123,276 | 44,531 | 29,510 | 15,021 | 12.2% | 15,479 | -458 | |
| C030 Dealer account 030 | Dealer | 121,330 | 43,874 | 29,679 | 14,195 | 11.7% | 13,897 | 298 | |
| C019 Retail chain account 019 | Retail chain | 208,399 | 62,401 | 48,636 | 13,765 | 6.6% | 16,480 | -2,715 | |
| C022 Dealer account 022 | Dealer | 143,756 | 50,859 | 37,755 | 13,104 | 9.1% | 14,106 | -1,001 | |
| C066 Contract account 066 | Contract | 206,920 | 58,478 | 45,882 | 12,596 | 6.1% | -8,397 | 20,994 | |
| C007 Retail chain account 007 | Retail chain | 204,408 | 64,610 | 52,340 | 12,269 | 6.0% | 17,836 | -5,567 | |
| C076 Contract account 076 | Contract | 149,986 | 41,332 | 29,667 | 11,665 | 7.8% | 2,185 | 9,481 | over-charged |
| C024 Dealer account 024 | Dealer | 128,797 | 45,255 | 34,039 | 11,216 | 8.7% | 12,791 | -1,575 | |
| C036 Dealer account 036 | Dealer | 105,066 | 36,884 | 26,218 | 10,666 | 10.2% | 6,874 | 3,791 | |
| C039 Dealer account 039 | Dealer | 140,074 | 50,767 | 40,538 | 10,229 | 7.3% | 8,910 | 1,320 | |
| C008 Retail chain account 008 | Retail chain | 183,532 | 55,040 | 44,923 | 10,117 | 5.5% | 9,505 | 612 | |
| C034 Dealer account 034 | Dealer | 154,862 | 53,641 | 44,099 | 9,542 | 6.2% | 6,951 | 2,592 | |
| C018 Retail chain account 018 | Retail chain | 135,270 | 42,379 | 33,660 | 8,719 | 6.4% | 9,989 | -1,270 | |
| C037 Dealer account 037 | Dealer | 108,224 | 38,187 | 29,503 | 8,684 | 8.0% | 7,273 | 1,411 | |
| C015 Retail chain account 015 | Retail chain | 110,266 | 36,619 | 28,057 | 8,561 | 7.8% | 5,043 | 3,519 | |
| C063 Online account 063 | Online | 197,516 | 85,081 | 77,524 | 7,558 | 3.8% | 51,495 | -43,937 | subsidised |
| C032 Dealer account 032 | Dealer | 79,962 | 28,489 | 21,015 | 7,474 | 9.3% | 12,234 | -4,760 | subsidised |
| C071 Contract account 071 | Contract | 121,675 | 31,654 | 24,407 | 7,247 | 6.0% | -6,291 | 13,538 | |
| C016 Retail chain account 016 | Retail chain | 91,821 | 27,375 | 20,723 | 6,652 | 7.2% | 4,681 | 1,971 | |
| C073 Contract account 073 | Contract | 97,092 | 26,675 | 20,296 | 6,380 | 6.6% | 1,680 | 4,699 | |
| C070 Contract account 070 | Contract | 396,931 | 115,018 | 108,764 | 6,254 | 1.6% | 38,711 | -32,457 | subsidised |
| C027 Dealer account 027 | Dealer | 108,184 | 37,110 | 32,595 | 4,515 | 4.2% | 11,598 | -7,083 | subsidised |
| C046 Dealer account 046 | Dealer | 83,017 | 28,466 | 24,916 | 3,550 | 4.3% | 11,234 | -7,684 | subsidised |
| C050 Dealer account 050 | Dealer | 84,164 | 29,334 | 26,120 | 3,214 | 3.8% | 4,640 | -1,426 | |
| C051 Online account 051 | Online | 140,733 | 58,341 | 55,807 | 2,534 | 1.8% | 27,472 | -24,937 | subsidised |
| C079 Contract account 079 | Contract | 72,809 | 20,395 | 17,966 | 2,429 | 3.3% | 5,425 | -2,997 | |
| C021 Dealer account 021 | Dealer | 221,908 | 83,745 | 81,490 | 2,254 | 1.0% | 24,728 | -22,473 | subsidised |
| C072 Contract account 072 | Contract | 155,374 | 45,822 | 43,945 | 1,877 | 1.2% | -99 | 1,976 | |
| C029 Dealer account 029 | Dealer | 57,703 | 19,728 | 17,880 | 1,848 | 3.2% | 2,190 | -342 | |
| C067 Contract account 067 | Contract | 46,537 | 13,673 | 12,191 | 1,482 | 3.2% | 4,380 | -2,899 | subsidised |
| C048 Dealer account 048 | Dealer | 55,244 | 18,900 | 17,572 | 1,328 | 2.4% | 7,653 | -6,325 | subsidised |
| C064 Online account 064 | Online | 146,645 | 63,021 | 61,916 | 1,106 | 0.8% | 35,715 | -34,609 | subsidised |
| C074 Contract account 074 | Contract | 41,127 | 11,035 | 11,789 | -754 | -1.8% | -3,526 | 2,772 | over-charged |
| C069 Contract account 069 | Contract | 70,609 | 18,406 | 19,845 | -1,439 | -2.0% | -2,336 | 897 | |
| C025 Dealer account 025 | Dealer | 150,970 | 52,754 | 54,462 | -1,708 | -1.1% | 25,998 | -27,706 | |
| C075 Contract account 075 | Contract | 163,988 | 44,478 | 47,449 | -2,971 | -1.8% | -3,948 | 976 | |
| C035 Dealer account 035 | Dealer | 141,757 | 50,115 | 53,105 | -2,990 | -2.1% | 18,109 | -21,100 | |
| C057 Online account 057 | Online | 212,461 | 95,703 | 99,082 | -3,379 | -1.6% | 71,324 | -74,703 | |
| C055 Online account 055 | Online | 130,196 | 57,352 | 61,131 | -3,779 | -2.9% | 25,844 | -29,623 | |
| C012 Retail chain account 012 | Retail chain | 92,557 | 29,308 | 33,253 | -3,945 | -4.3% | 5,254 | -9,199 | |
| C010 Retail chain account 010 | Retail chain | 310,069 | 98,827 | 102,823 | -3,996 | -1.3% | 18,852 | -22,849 | |
| C078 Contract account 078 | Contract | 21,992 | 6,019 | 10,189 | -4,171 | -19.0% | -755 | -3,415 | subsidised |
| C052 Online account 052 | Online | 108,633 | 48,904 | 53,473 | -4,568 | -4.2% | 29,636 | -34,204 | |
| C068 Contract account 068 | Contract | 60,449 | 16,718 | 21,393 | -4,675 | -7.7% | -1,052 | -3,623 | subsidised |
| C054 Online account 054 | Online | 95,099 | 41,043 | 47,697 | -6,654 | -7.0% | 16,651 | -23,305 | |
| C065 Online account 065 | Online | 99,504 | 42,978 | 52,131 | -9,153 | -9.2% | 20,129 | -29,282 | |
| C056 Online account 056 | Online | 64,633 | 28,201 | 38,824 | -10,623 | -16.4% | 15,852 | -26,476 | |
| C058 Online account 058 | Online | 52,164 | 23,539 | 35,628 | -12,089 | -23.2% | 12,937 | -25,026 | |
| C077 Contract account 077 | Contract | 108,967 | 28,986 | 42,285 | -13,298 | -12.2% | -2,417 | -10,881 | subsidised |
| C053 Online account 053 | Online | 53,558 | 22,789 | 38,337 | -15,548 | -29.0% | 10,815 | -26,363 | |
| C062 Online account 062 | Online | 102,807 | 44,777 | 62,553 | -17,776 | -17.3% | 26,889 | -44,665 | |
| C059 Online account 059 | Online | 139,415 | 62,707 | 83,654 | -20,947 | -15.0% | 47,576 | -68,523 | |
| C060 Online account 060 | Online | 132,719 | 55,943 | 91,595 | -35,652 | -26.9% | 32,656 | -68,308 | |
| C061 Online account 061 | Online | 118,601 | 50,400 | 109,566 | -59,166 | -49.9% | 28,574 | -87,739 |