costalloc

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C052 Online account 052 Online

Revenue108,633
Direct margin48,904
Activity cost53,473
ABC profit-4,568 (-4.2%)
Traditional profit29,636

hidden loser Traditional costing assigns 19,269 of overhead from 689 labour hours; ABC assigns 53,473.

Profit waterfall

-25,000025,00050,00075,000100,000125,000 Revenue: 108,633 108,633 RevenueDirect cost: -59,728 -59,728 Direct costDirect margin: 48,904 48,904 Direct marginDelivery: -16,194 -16,194 DeliveryCustomer support: -8,016 -8,016 Customer supportOrder processing: -7,506 -7,506 Order processingReturns handling: -4,523 -4,523 Returns handlingMachine run: -4,280 -4,280 Machine runSetups: -3,206 -3,206 SetupsOther activities: -9,748 -9,748 Other activitiesProfit: -4,568 -4,568 Profit

Activity costs

ActivityCostShare
Delivery16,19430%
Customer support8,01615%
Order processing7,50614%
Returns handling4,5238%
Machine run4,2808%
Setups3,2066%
Quality inspection2,2184%
Hand assembly2,1064%
Credit and collections1,9254%
Pallet handling1,4623%
Custom finishing1,3453%
Engineering changes6921%