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C057 Online account 057 Online

Revenue212,461
Direct margin95,703
Activity cost99,082
ABC profit-3,379 (-1.6%)
Traditional profit71,324

hidden loser Traditional costing assigns 24,379 of overhead from 872 labour hours; ABC assigns 99,082.

Profit waterfall

-50,000050,000100,000150,000200,000250,000 Revenue: 212,461 212,461 RevenueDirect cost: -116,758 -116,758 Direct costDirect margin: 95,703 95,703 Direct marginEngineering changes: -20,210 -20,210 Engineering changesDelivery: -19,045 -19,045 DeliverySetups: -13,396 -13,396 SetupsOrder processing: -8,827 -8,827 Order processingCustomer support: -7,491 -7,491 Customer supportQuality inspection: -7,151 -7,151 Quality inspectionOther activities: -22,962 -22,962 Other activitiesProfit: -3,379 -3,379 Profit

Activity costs

ActivityCostShare
Engineering changes20,21020%
Delivery19,04519%
Setups13,39614%
Order processing8,8279%
Customer support7,4918%
Quality inspection7,1517%
Custom finishing6,3496%
Machine run5,1115%
Returns handling4,8245%
Hand assembly2,6643%
Credit and collections2,2642%
Pallet handling1,7492%