costalloc

← Customers

C013 Retail chain account 013 Retail chain

Revenue466,618
Direct margin152,242
Activity cost81,090
ABC profit71,152 (15.2%)
Traditional profit61,812

Profit waterfall

0100,000200,000300,000400,000500,000 Revenue: 466,618 466,618 RevenueDirect cost: -314,376 -314,376 Direct costDirect margin: 152,242 152,242 Direct marginSetups: -18,409 -18,409 SetupsMachine run: -15,450 -15,450 Machine runQuality inspection: -11,039 -11,039 Quality inspectionHand assembly: -9,885 -9,885 Hand assemblyCustom finishing: -8,657 -8,657 Custom finishingPallet handling: -5,559 -5,559 Pallet handlingOther activities: -12,092 -12,092 Other activitiesProfit: 71,152 71,152 Profit

Activity costs

ActivityCostShare
Setups18,40923%
Machine run15,45019%
Quality inspection11,03914%
Hand assembly9,88512%
Custom finishing8,65711%
Pallet handling5,5597%
Engineering changes4,6286%
Delivery2,6233%
Customer support2,5473%
Order processing1,5862%
Credit and collections4071%
Returns handling3020%