Whale curve
Cumulative ABC profit, most profitable products first. The curve peaks at 3,621,490 after 28 products; the 12 least profitable ones erode it to 3,306,665.
ABC
Traditional costing (for comparison)
Peak 1,830,652; 5 loss-making products under traditional costing versus 12 under ABC.
Value destroyers
| Rank | Products | Profit | Cumulative |
|---|---|---|---|
| 40 | P035 Atelier Desk 5 | -40,597 | 3,306,665 |
| 39 | P033 Atelier Chair 5 | -40,392 | 3,347,262 |
| 38 | P036 Atelier Sofa 5 | -39,359 | 3,387,654 |
| 37 | P040 Atelier Stool 5 | -35,901 | 3,427,013 |
| 36 | P037 Atelier Shelf 5 | -30,946 | 3,462,915 |
| 35 | P038 Atelier Bed 5 | -29,837 | 3,493,861 |
| 34 | P032 Atelier Stool 4 | -29,549 | 3,523,698 |
| 33 | P039 Atelier Cabinet 5 | -26,773 | 3,553,247 |
| 32 | P031 Atelier Cabinet 4 | -16,140 | 3,580,020 |
| 31 | P016 Studio Stool 2 | -9,869 | 3,596,160 |
| 30 | P019 Studio Desk 3 | -8,663 | 3,606,029 |
| 29 | P034 Atelier Table 5 | -6,799 | 3,614,692 |