Dakota Data
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Operating Costs Freight 100% 100% (90%) (100%) Ship Cartons Process Cartons Orders Warehouse Rent & Depreciation Warehouse Distribution Personnel Delivery Truck Expenses Deliver to Desktop Process Manual Custom order
description
managerial accounting
Transcript of 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
ACTIVITY COST POOL - Persentase
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
ACTIVITY COST POOL - Persentase
Deliver Desktop Process Manual Process EDI Total
10% 100%100%100%
100% 100%20% 75% 5% 100%
ACTIVITY COST POOL - Persentase
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
Enter Items Ordered (Manual)
Enter Items Ordered (Manual)
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
Enter Items Ordered (Manual)
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
Enter Items Ordered (Manual)
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
