Drop an online account
Stop serving one online customer; capacity is retained.
Capacity held: spending and unit rates stay at baseline, so volume that disappears becomes unused capacity. Loss-making customers: 22 before, 22 after.
Baseline vs scenario
| Baseline | Scenario | Change | |
|---|---|---|---|
| Revenue | 20,185,090 | 20,044,357 | -140,733 |
| Direct margin | 6,661,978 | 6,603,636 | -58,341 |
| GL cost | 5,141,678 | 5,141,678 | 0 |
| Cost allocated to customers and products | 4,844,417 | 4,802,262 | -42,155 |
| Unused capacity | 297,260 | 339,416 | 42,155 |
| Operating profit | 1,520,300 | 1,461,959 | -58,341 |
Activities
| Activity | Rate (base) | Rate (scenario) | Volume (base) | Volume (scenario) | Unused (base) | Unused (scenario) |
|---|---|---|---|---|---|---|
| Custom finishing | 215.95 | 215.95 | 1,041 | 1,041 | 0 | 0 |
| Engineering changes | 1,472.54 | 1,472.54 | 229 | 229 | 0 | 0 |
| Hand assembly | 4.37 | 4.37 | 128,686 | 128,686 | 0 | 0 |
| Machine run | 18.62 | 18.62 | 47,923 | 47,923 | 0 | 0 |
| Quality inspection | 248.25 | 248.25 | 2,247 | 2,247 | 0 | 0 |
| Setups | 974.96 | 974.96 | 801 | 801 | 0 | 0 |
| Credit and collections | 13.56 | 13.56 | 4,480 | 4,327 | 28,577 | 30,652 |
| Customer support | 74.91 | 74.91 | 3,243 | 3,138 | 114,325 | 122,191 |
| Delivery | 114.04 | 114.04 | 4,386 | 4,233 | 0 | 17,448 |
| Order processing | 52.86 | 52.86 | 4,596 | 4,443 | 114,341 | 122,428 |
| Pallet handling | 23.96 | 23.96 | 14,910 | 14,820 | 0 | 2,157 |
| Returns handling | 301.52 | 301.52 | 282 | 267 | 40,017 | 44,540 |
Biggest customer profit movements
| Customer | Profit before | Profit after | Change |
|---|---|---|---|
| C006 Retail chain account 006 | 444,280 | 440,440 | -3,839 |
| C051 Online account 051 dropped | 2,534 | 0 | -2,534 |
| C020 Retail chain account 020 | 186,768 | 186,051 | -718 |
| C001 Retail chain account 001 | 31,174 | 30,543 | -631 |
| C041 Dealer account 041 | 145,043 | 144,516 | -527 |
| C005 Retail chain account 005 | 106,348 | 105,890 | -458 |
| C080 Contract account 080 | 37,571 | 37,166 | -405 |
| C019 Retail chain account 019 | 13,765 | 13,385 | -380 |
| C023 Dealer account 023 | 99,031 | 98,690 | -341 |
| C040 Dealer account 040 | 59,313 | 58,990 | -323 |
| C043 Dealer account 043 | 42,894 | 42,591 | -303 |
| C031 Dealer account 031 | 100,359 | 100,099 | -260 |
Whale curve: baseline
Whale curve: scenario
Scenario cost conservation: all checks evaluated.