costalloc

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C053 Online account 053 Online

Revenue53,558
Direct margin22,789
Activity cost38,337
ABC profit-15,548 (-29.0%)
Traditional profit10,815

hidden loser Traditional costing assigns 11,974 of overhead from 428 labour hours; ABC assigns 38,337.

Profit waterfall

-20,000020,00040,00060,000 Revenue: 53,558 53,558 RevenueDirect cost: -30,769 -30,769 Direct costDirect margin: 22,789 22,789 Direct marginDelivery: -13,799 -13,799 DeliveryCustomer support: -8,091 -8,091 Customer supportOrder processing: -6,396 -6,396 Order processingReturns handling: -2,111 -2,111 Returns handlingMachine run: -1,858 -1,858 Machine runCredit and collections: -1,641 -1,641 Credit and collectionsOther activities: -4,442 -4,442 Other activitiesProfit: -15,548 -15,548 Profit

Activity costs

ActivityCostShare
Delivery13,79936%
Customer support8,09121%
Order processing6,39617%
Returns handling2,1116%
Machine run1,8585%
Credit and collections1,6414%
Hand assembly1,3093%
Setups1,0423%
Quality inspection1,0373%
Pallet handling1,0063%
Engineering changes480%