costalloc

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C058 Online account 058 Online

Revenue52,164
Direct margin23,539
Activity cost35,628
ABC profit-12,089 (-23.2%)
Traditional profit12,937

hidden loser Traditional costing assigns 10,602 of overhead from 379 labour hours; ABC assigns 35,628.

Profit waterfall

-20,000020,00040,00060,000 Revenue: 52,164 52,164 RevenueDirect cost: -28,625 -28,625 Direct costDirect margin: 23,539 23,539 Direct marginDelivery: -11,860 -11,860 DeliveryCustomer support: -5,843 -5,843 Customer supportOrder processing: -5,497 -5,497 Order processingReturns handling: -2,412 -2,412 Returns handlingSetups: -2,122 -2,122 SetupsMachine run: -2,019 -2,019 Machine runOther activities: -5,875 -5,875 Other activitiesProfit: -12,089 -12,089 Profit

Activity costs

ActivityCostShare
Delivery11,86033%
Customer support5,84316%
Order processing5,49715%
Returns handling2,4127%
Setups2,1226%
Machine run2,0196%
Credit and collections1,4104%
Quality inspection1,2774%
Hand assembly1,1593%
Custom finishing1,0753%
Pallet handling7672%
Engineering changes1881%