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C001 Retail chain account 001 Retail chain

Revenue421,595
Direct margin124,388
Activity cost93,214
ABC profit31,174 (7.4%)
Traditional profit18,893

Profit waterfall

0100,000200,000300,000400,000500,000 Revenue: 421,595 421,595 RevenueDirect cost: -297,207 -297,207 Direct costDirect margin: 124,388 124,388 Direct marginMachine run: -21,081 -21,081 Machine runSetups: -18,869 -18,869 SetupsQuality inspection: -13,001 -13,001 Quality inspectionHand assembly: -11,532 -11,532 Hand assemblyPallet handling: -8,554 -8,554 Pallet handlingCustom finishing: -5,830 -5,830 Custom finishingOther activities: -14,348 -14,348 Other activitiesProfit: 31,174 31,174 Profit

Activity costs

ActivityCostShare
Machine run21,08123%
Setups18,86920%
Quality inspection13,00114%
Hand assembly11,53212%
Pallet handling8,5549%
Custom finishing5,8306%
Engineering changes4,6095%
Delivery3,4214%
Customer support2,3222%
Order processing2,2202%
Returns handling1,2061%
Credit and collections5691%