Dakota Data

Operating Costs

Freight

100% 100% (90%) (10%) (100%) (20% 75% 5%

Ship Cartons Process Cartons Deliver to Desktop

Orders

Warehouse Rent & Depreciation

Warehouse Distribution

PersonnelDelivery Truck

ExpensesOrder Entry

Expenses

Process Manual Custom order

Enter Items Ordered (Manual)

Process EDI order

Orders

ACTIVITY COST POOL - Persentase

Process Cartons

1. WAREHOUSE PERSONNEL EXPENSES 90%2. WAREHOUSE EXPENSES 100%3. FREIGHT EXPENSES 100%4. DELIVERY TRUCK EXPENSES5. ORDER ENTRY EXPENSES COST


Process Cartons

1. WAREHOUSE PERSONNEL EXPENSES 2,160,000 2. WAREHOUSE EXPENSES 2,000,000 3. FREIGHT EXPENSES 450,000 4. DELIVERY TRUCK EXPENSES5. ORDER ENTRY EXPENSES COST

4,160,000 450,000

Commercial Freight

Commercial Freight


Deliver Desktop Process Manual Process EDI Total

10% 100%100%100%

100% 100%20% 75% 5% 100%


Deliver Desktop Process Manual Process EDI Total

240,000 2,400,000 2,000,000 450,000

200,000 200,000 160,000 600,000 40,000 800,000

440,000 160,000 600,000 40,000 5,850,000



35000000

AmountProcess Cartons

A. PURCHASED EXPENSES1. WAREHOUSE PERSONNEL EXPENSES

Cost warehouse personnel expenses 2,400,000 2,160,000 2. WAREHOUSE EXPENSES

Cost warehouse expenses 2,000,000 2,000,000 3. FREIGHT EXPENSES

Cost of Freight 450,000 4. DELIVERY TRUCK EXPENSES

Cost of Delivery truck 200,000 5. ORDER ENTRY EXPENSES COST

Cost order Entry Expenses 800,000 TOTAL 4,160,000 Cost Driver Volume of Carton Unit 80,000 Per Unit 52.00

$/cartonCost of Items Purchased

Cost Pool

Commercial Freight Deliver Desktop Process Manual Process EDI

240,000

450,000

200,000

160,000 600,000 40,000 450,000 440,000 160,000 600,000 40,000 Volume of Carton number of Delivery number of order number of line number of order 75,000 2,000 16,000 150,000 8,000 6.00 220.00 10.00 4.00 5.00

$/carton $/delivery $/manual order $/line $/EDI order


Operating Costs 5,850,000

Freight

450,000 2,000,000 2,400,000 200,000 800,000

100% 100% (90%) (10%) (100%) (20% 75% 5%

Ship Cartons Process Cartons Deliver to Desktop

450,000 4,160,000 440,000 160,000 600,000

$ 6/carton $52/carton $220/delivery $10/manual order $4/line

Orders

Warehouse Rent & Depreciation

Warehouse Distribution

PersonnelDelivery Truck

ExpensesOrder Entry

Expenses

Process Manual Custom order


Process EDI order

40,000

$5/EDI

Orders

Activity Processed

Shipped Carton by Commercial FreightShipped Carton by Desktop DeliveriesNumber of Desktop DeliveryManual Orders 9,500 hours 16,000 orders

Setup a manual customer order 2,000 hoursEnter Individual order lines in an order 7,500 hours

Number of order lines 150,000 linesValidate an ED/Internet order 500 hours 8,000 ordersTotal 10,000 hours 24,000 orders

Dakota Office Products: Income Statement CY2000

Sales 42,500,000 121.4%

Cost of Items Purchased 35,000,000 100.0%Gross Margin 7,500,000 21.4%Warehouse Personnel Expense 2,400,000 6.9%Warehouse Expenses (Excluding Personnel) 2,000,000 5.7%Freight 450,000 1.3%Delivery Truck Expenses 200,000 0.6%Order Entry Expenses 800,000 2.3%General and selling expenses 2,000,000 5.7%

Interest Expenses 120,000 0.3%Net Income Before Taxes (470,000) -1.3%

Customer Profitability (Current Methode)customer A

Sales 103,000 121.2%Cost of Items Purchased 85,000 100.0%Gross Margin 18,000 21.2%Warehouse, Distribution and order entry 12,750 15.0%Contribution to general and selling expenses and profit 5,250 6.2%

Services Provided in year 2000 to customers A dan Bcustomer A

Number of cartons ordered 200 Number of cartons shipped commercial freight 200 Number of desktop deliveriesNumber of orders, manual 6 Number of line items, manual 60

Data Entry Operators Time

Number of EDI orders 6 Average Accounts Receivable 9,000

Delivery

75,000 cartons5,000 cartons2,000 delivery

80,000 cartons

customer B

104,000 122.4% 85,000 100.0% 19,000 22.4% 12,750 15.0% 6,250 7.4%

customer B

200 150 25 100 180

30,000

Volume of Carton 80,000 cartons

Sales 42,500,000 Sales

Cost of Items Purchased 35,000,000 Cost of Items PurchasedGross Margin 7,500,000 Gross MarginCost Distribution Existing Cost Distribution ABC

Warehouse Personnel Expense 2,400,000 Process CartonsWarehouse Expenses (Excluding P 2,000,000 Commercial FreightFreight 450,000 Deliver DesktopDelivery Truck Expenses 200,000 Process Manual

General and selling expenses 2,000,000 General and selling expenses

Interest Expenses 120,000 Interest ExpensesNet Income Before Taxes (470,000) Net Income Before Taxes

Volume of Orders 24,000 orders

Sales 42,500,000 Sales

Cost of Items Purchased 35,000,000 Cost of Items PurchasedGross Margin 7,500,000 Gross MarginCost Distribution Existing Cost Distribution ABC

Warehouse Personnel Expense 2,160,000 Warehouse Personnel ExpenseWarehouse Expenses (Excluding P 2,000,000 Warehouse Expenses (Excluding PerOrder Entry Expenses 800,000 Process Manual

Enter Items Ordered (Manual)Process EDI

General and selling expenses 2,000,000 General and selling expenses

Interest Expenses 120,000 Interest ExpensesNet Income Before Taxes (230,000) Net Income Before Taxes

Cost Per Unit Commercial Freight Desktop Option75,000 cartons cost per unit 5,000 cartons cost per unit

$/carton 2%

530.59 39,794,007 530.59 2,705,993 541.20

437.50 32,812,500 437.50 2,187,500 437.50 93.75 6,981,507 93.09 518,493 103.70

52.00 3,900,000 52.00 375,000 75.00 6.00 450,000 6.00 125,000 25.00 220.00 - - - - 10.00 - - 200,000 40.00 25.00 1,875,000 25.00 125,000 25.00

1.50 112,500 1.50 7,500 1.50 (5.88) 644,007 8.59 (314,007) (62.80)

Cost Per Unit Manual Orders EDI Orders16,000 orders cost per unit 8,000 orders cost per unit

$/orders 150,000 lines 2%

1,770.83 28,333,333 377.78 14,166,667 2,833.33

1,458.33 23,333,333 311.11 11,666,667 2,333.33 312.50 5,000,000 66.67 2,500,000 500.00

90.00 1,440,000 19.20 720,000 144.00 83.33 1,333,333 17.78 666,667 133.33 10.00 160,000 2.13 - - 4.00 600,000 - 5.00 - 25,000 83.33 1,333,333 17.78 - -

5.00 375,000 5.00 25,000 5.00 (2.88) (241,667) (3.22) 1,063,333 212.67

75,000 530.59 5,000 530.59 100 530.59

42,500,000

Customer Profitability (Current Methode)

Rate UnitSalesCost of Items PurchasedGross MarginOperating Cost

Number of cartons ordered 52.00 $/carton Number of cartons shipped commercial freight 6.00 $/carton Number of desktop deliveries 220.00 $/delivery Number of orders, manual 10.00 $/manual order Number of line items, manual 4.00 $/line Number of EDI orders 5.00 $/EDI order Interest on Accounts Receivable 0.10

Warehouse, Distribution and order entryContribution to general and selling expenses and profit

`

Rate UnitSalesCost of Items PurchasedGross MarginOperating Cost

Number of cartons ordered 52.00 $/carton Number of cartons shipped commercial freight 6.00 $/carton Number of desktop deliveries 220.00 $/delivery Number of orders, manual 10.00 $/manual order Number of line items, manual 4.00 $/line Number of EDI orders 5.00 $/EDI order Interest on Accounts Receivable 0.10

Warehouse, Distribution and order entryContribution to general and selling expenses and profit

customer A

103,000 103,000 121.18% 121.18% 85,000 85,000 100.00% 100.00% 18,000 18,000 21.18% 21.18%

200 10,400 200 1,200

- 6 60 60 240 6 30 9,000 900

12,750 12,830 15.00% 15.09% 5,250 5,170 6.18% 6.08%

customer B

104,000 104,000 122.35% 122.35% 85,000 85,000 100.00% 100.00% 19,000 19,000 22.35% 22.35%

200 10,400 150 900 25 5,500 100 1,000 180 720

- 30,000 3,000

12,750 21,520 15.00% 25.32% 6,250 (2,520) 7.35% -2.96%

Number of Activity

Cost - Current

Methode

Cost - ABC

Costing

% tase current

methode% tase ABC

Costing

Number of Activity

Cost - Current

Methode

Cost - ABC

Costing

% tase current

methode% tase ABC

Costing

Activity Cost Pool Ship Cartons

Process CartonsDesktop Delivery Process Manual Custom Order Enter Items Ordered (Manual) Process EDI Order

Activity Measure Jumlah Karton yang dikirimcommercial freightJumlah Karton yang diorderJumlah Pengiriman model DesktopJumlah order ManualJumlah line items manualJumlah order EDI

Dakota Data

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