costalloc

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C054 Online account 054 Online

Revenue95,099
Direct margin41,043
Activity cost47,697
ABC profit-6,654 (-7.0%)
Traditional profit16,651

hidden loser Traditional costing assigns 24,393 of overhead from 872 labour hours; ABC assigns 47,697.

Profit waterfall

-25,000025,00050,00075,000100,000 Revenue: 95,099 95,099 RevenueDirect cost: -54,056 -54,056 Direct costDirect margin: 41,043 41,043 Direct marginDelivery: -14,939 -14,939 DeliveryOrder processing: -6,924 -6,924 Order processingCustomer support: -6,817 -6,817 Customer supportMachine run: -3,794 -3,794 Machine runReturns handling: -3,618 -3,618 Returns handlingHand assembly: -2,666 -2,666 Hand assemblyOther activities: -8,938 -8,938 Other activitiesProfit: -6,654 -6,654 Profit

Activity costs

ActivityCostShare
Delivery14,93931%
Order processing6,92415%
Customer support6,81714%
Machine run3,7948%
Returns handling3,6188%
Hand assembly2,6666%
Setups2,6296%
Quality inspection2,1274%
Credit and collections1,7764%
Pallet handling1,7014%
Custom finishing4991%
Engineering changes2050%