costalloc

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C055 Online account 055 Online

Revenue130,196
Direct margin57,352
Activity cost61,131
ABC profit-3,779 (-2.9%)
Traditional profit25,844

hidden loser Traditional costing assigns 31,508 of overhead from 1,127 labour hours; ABC assigns 61,131.

Profit waterfall

-50,000050,000100,000150,000 Revenue: 130,196 130,196 RevenueDirect cost: -72,844 -72,844 Direct costDirect margin: 57,352 57,352 Direct marginDelivery: -18,018 -18,018 DeliveryCustomer support: -9,439 -9,439 Customer supportOrder processing: -8,351 -8,351 Order processingMachine run: -5,698 -5,698 Machine runReturns handling: -4,824 -4,824 Returns handlingHand assembly: -3,444 -3,444 Hand assemblyOther activities: -11,356 -11,356 Other activitiesProfit: -3,779 -3,779 Profit

Activity costs

ActivityCostShare
Delivery18,01829%
Customer support9,43915%
Order processing8,35114%
Machine run5,6989%
Returns handling4,8248%
Hand assembly3,4446%
Setups3,3375%
Quality inspection2,8815%
Pallet handling2,3004%
Credit and collections2,1424%
Custom finishing5841%
Engineering changes1120%