costalloc

← Customers

C021 Dealer account 021 Dealer

Revenue221,908
Direct margin83,745
Activity cost81,490
ABC profit2,254 (1.0%)
Traditional profit24,728

subsidised Traditional costing assigns 59,017 of overhead from 2,110 labour hours; ABC assigns 81,490.

Profit waterfall

050,000100,000150,000200,000250,000 Revenue: 221,908 221,908 RevenueDirect cost: -138,163 -138,163 Direct costDirect margin: 83,745 83,745 Direct marginEngineering changes: -21,367 -21,367 Engineering changesSetups: -14,287 -14,287 SetupsQuality inspection: -8,859 -8,859 Quality inspectionMachine run: -8,703 -8,703 Machine runHand assembly: -6,451 -6,451 Hand assemblyDelivery: -6,044 -6,044 DeliveryOther activities: -15,779 -15,779 Other activitiesProfit: 2,254 2,254 Profit

Activity costs

ActivityCostShare
Engineering changes21,36726%
Setups14,28718%
Quality inspection8,85911%
Machine run8,70311%
Hand assembly6,4518%
Delivery6,0447%
Custom finishing5,6527%
Pallet handling3,3794%
Order processing2,8013%
Customer support2,0232%
Returns handling1,2061%
Credit and collections7191%