costalloc

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C064 Online account 064 Online

Revenue146,645
Direct margin63,021
Activity cost61,916
ABC profit1,106 (0.8%)
Traditional profit35,715

subsidised Traditional costing assigns 27,307 of overhead from 976 labour hours; ABC assigns 61,916.

Profit waterfall

050,000100,000150,000 Revenue: 146,645 146,645 RevenueDirect cost: -83,624 -83,624 Direct costDirect margin: 63,021 63,021 Direct marginDelivery: -18,475 -18,475 DeliveryCustomer support: -8,765 -8,765 Customer supportOrder processing: -8,563 -8,563 Order processingMachine run: -5,698 -5,698 Machine runReturns handling: -4,523 -4,523 Returns handlingSetups: -3,862 -3,862 SetupsOther activities: -12,031 -12,031 Other activitiesProfit: 1,106 1,106 Profit

Activity costs

ActivityCostShare
Delivery18,47530%
Customer support8,76514%
Order processing8,56314%
Machine run5,6989%
Returns handling4,5237%
Setups3,8626%
Hand assembly2,9855%
Quality inspection2,8825%
Credit and collections2,1964%
Pallet handling2,1093%
Custom finishing1,5823%
Engineering changes2770%