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C059 Online account 059 Online

Revenue139,415
Direct margin62,707
Activity cost83,654
ABC profit-20,947 (-15.0%)
Traditional profit47,576

hidden loser Traditional costing assigns 15,131 of overhead from 541 labour hours; ABC assigns 83,654.

Profit waterfall

-50,000050,000100,000150,000 Revenue: 139,415 139,415 RevenueDirect cost: -76,708 -76,708 Direct costDirect margin: 62,707 62,707 Direct marginEngineering changes: -20,907 -20,907 Engineering changesDelivery: -13,799 -13,799 DeliverySetups: -12,076 -12,076 SetupsCustomer support: -7,042 -7,042 Customer supportOrder processing: -6,396 -6,396 Order processingQuality inspection: -6,306 -6,306 Quality inspectionOther activities: -17,129 -17,129 Other activitiesProfit: -20,947 -20,947 Profit

Activity costs

ActivityCostShare
Engineering changes20,90725%
Delivery13,79916%
Setups12,07614%
Customer support7,0428%
Order processing6,3968%
Quality inspection6,3068%
Custom finishing5,8197%
Returns handling3,6184%
Machine run3,3204%
Hand assembly1,6532%
Credit and collections1,6412%
Pallet handling1,0781%