财务会计与作业成本管理知识分析法.ppt

* * * * * * * * * * * * * * * * * * * * * 6-* Processing Orders Sales Contacts Sales Visits Processing Shipments Typical Customer-Related Activities Include: Billing Engineering/Design Changes Special Packaging Special Handling Identify Effective Ineffective Customer-Related Activities Study closely all the customer-relatedactivities that drive costs. 6-* Customer Profitability Analysis HealthWave, Inc. sells non-prescription pharmaceuticals, supplements, and herbal remedies to three major customer types: Pharmacy Grocery Herbal Therapist (Example) 6-* Customer Profitability Analysis Healthwave reports product line profitability. Research and Development (R D) costs are tracedto products, but General, Selling and Administrative(G,S and A) costs are allocated based on sales. The profitability goal is a 10 percent return on sales. Is the problem products or customers? 6-* Customer Profitability Analysis We now know that the Supplements linehas a low return on sales and that HerbalRemedies has a negative return on sales. An analysis of sales records shows the followingcustomer sales patterns for these products: Now let’s look at contribution margin per customer type. 6-* 78% of 26,900,000 + 8% of 44,260,000 + 5% of 19,840,000 = $25,514,800 [(78% of 26,900,000) × .52] + [(8% of 44,260,000) × .61] + [(5% of 19,840,000) × .69] = $13,755,008 Customer Profitability Analysis 6-* Exh. 6.5 Customer Profitability Analysis Sales to Pharmacies provide the highest contribution margin ratio. Let’s examine further. 6-* Sales Administrative Cost Analysis We will analyze these costs to determine how much of eachcost to subtract from customer margin. Our objective iscustomer income and return on sales for each customer. 6-* Selling Cost Analysis HealthWave sells its products using sales personnelin the field and by telephone ordering. Exh. 6.6 45 sales reps @ $55,000 25 sales reps @ $42,000 + 4 majoraccount managers @ $200,000 6-* Selling Cost Analysis HealthWave