安达信咨询方法与工具资料库CFCA.DOC免费

Environmental Control Products, Inc. Activity Costs By Major Generator General Activity Activity Number Description Annual Activity Costs Major Generator(s) Annual Generator Volume Unit Cost (000) Receiving 2.6 Receiving-physical handling $ 76 2.7 Receiving - check-in paperwork 23 2.8 Straight stock of merchandise 44 2.9 Breakdown repack - pipe 24 2.10 Breakdown repack - fittings 12 2.11 Breakdown repack - other 10 $189 Number of receipts 7,900 $23.92 Sales Call 1.5 Sales call preparation $36 1.6 Travel time 151 1.7 Customer sales call 110 Number of sales calls 17,100 $17.37 $297 Number of orders 108,300 2.74 Sales Call - 1.5 Sales call preparation $4 Industrial Supply 1.6 Travel time 9 Maintenance 1.7 Customer sales call 5 Number of industrial supply calls 1,450 $12.41 $18 Number of industrial supply orders 35,000 .51 Sales Call - 1.5 Sales call preparation $32 Contractors 1.6 Travel time 142 1.7 Customer sales call 105 Number of contract calls 15,650 $17.83 $279 Number of contract orders 73,300 3.80 Order Processing 1.11 Taking telephone orders $99 1.12 Order processing 141 1.13 Over-the-counter orders 26 1.14 Special orders 70 1.15 Order expediting 91 Number of lines ordered 567,500 $.81 1.17 Order editing 34 Number of invoices 123,900 3.72 $461 Set Up Expedite 3.1 $186 3.10 109 Number of set ups/changeovers 2,500 $118.00 $295 Number of units 1,200,000 .246 Quality Control 3.3 $96 3.4 21 3.5 57 3.6 51 3.8 (50) Number of scrap units 240,000 $.729 $175 Number of units 1,200,000 .146 Material 3.2 $80 Handling 3.11 13 Bookkeeping 3.12 11 3.14 43 $147 Number of units 1,200,000 $.123 Production - 3.17 ` $10 Direct Labor 3.19 19 3.20 1,092 $1,121 Number of units 1,200,000 $.934 Production - 1.0 * $9 Indirect Labor 2.0 * 30 * = Manufactured 4.0 * 2 portion total 3.0 ** 1,156 ** =Less direct 6.0 ** 44 labor $1,241 Number of units 1,200,000 $1.034 Overhead Burden $185 Number of units 1,200,000 .154