costalloc

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C056 Online account 056 Online

Revenue64,633
Direct margin28,201
Activity cost38,824
ABC profit-10,623 (-16.4%)
Traditional profit15,852

hidden loser Traditional costing assigns 12,348 of overhead from 442 labour hours; ABC assigns 38,824.

Profit waterfall

-20,000020,00040,00060,00080,000 Revenue: 64,633 64,633 RevenueDirect cost: -36,432 -36,432 Direct costDirect margin: 28,201 28,201 Direct marginDelivery: -12,887 -12,887 DeliveryCustomer support: -7,267 -7,267 Customer supportOrder processing: -5,973 -5,973 Order processingMachine run: -2,266 -2,266 Machine runReturns handling: -2,111 -2,111 Returns handlingSetups: -1,829 -1,829 SetupsOther activities: -6,492 -6,492 Other activitiesProfit: -10,623 -10,623 Profit

Activity costs

ActivityCostShare
Delivery12,88733%
Customer support7,26719%
Order processing5,97315%
Machine run2,2666%
Returns handling2,1115%
Setups1,8295%
Credit and collections1,5324%
Hand assembly1,3503%
Quality inspection1,2763%
Pallet handling9112%
Custom finishing8182%
Engineering changes6062%