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C060 Online account 060 Online

Revenue132,719
Direct margin55,943
Activity cost91,595
ABC profit-35,652 (-26.9%)
Traditional profit32,656

hidden loser Traditional costing assigns 23,287 of overhead from 833 labour hours; ABC assigns 91,595.

Profit waterfall

-50,000050,000100,000150,000 Revenue: 132,719 132,719 RevenueDirect cost: -76,776 -76,776 Direct costDirect margin: 55,943 55,943 Direct marginSetups: -18,944 -18,944 SetupsDelivery: -17,790 -17,790 DeliveryEngineering changes: -11,737 -11,737 Engineering changesOrder processing: -8,246 -8,246 Order processingQuality inspection: -8,219 -8,219 Quality inspectionCustomer support: -7,267 -7,267 Customer supportOther activities: -19,392 -19,392 Other activitiesProfit: -35,652 -35,652 Profit

Activity costs

ActivityCostShare
Setups18,94421%
Delivery17,79019%
Engineering changes11,73713%
Order processing8,2469%
Quality inspection8,2199%
Customer support7,2678%
Custom finishing5,9236%
Machine run3,7534%
Returns handling3,6184%
Hand assembly2,5463%
Credit and collections2,1152%
Pallet handling1,4382%