Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
4,25,00,000
121.4%
3,50,00,000
100.0%
75,00,000
24,00,000
24,00,000
20,00,000
20,00,000
21.4%
6.9%
5.7%
4,50,000
4,50,000
2,00,000
2,00,000
8,00,000
8,00,000
20,00,000
1,20,000
-4,70,000
1.3%
0.6%
2.3%
5.7%
0.3%
-1.3%
Gross margin
Warehouse Personnel Expense
Warehouse Expenses (excluding
personnel)
Freight
Delivery Truck Expenses
Order entry expenses
General and selling expenses
Interest expense
Net Income Before Taxes
Operating Costs
58,50,000
Manual
Order
Customer order
receipt
EDI
Order
Collect designated
ordered products
from the
warehouse
Shipment
Preparation
Commerci
al Truck
Desktop
Delivery
Set-Up Manual
Customer Order
(2000 hours)
Validate an EDI
order (500
hours)
Enter
Individual
Oder Lines
(7500 hours)
Validate the
Order
Process Cartoons
Process Manual Customer Order
Enter Items Ordered
Process EDI Orders
Ship Cartoons
Desktop Delivery
Sales
4,25,00,000
121.4%
3,50,00,000
100.0%
75,00,000
24,00,000
20,00,000
21.4%
6.9%
5.7%
4,50,000
2,00,000
8,00,000
20,00,000
1,20,000
-4,70,000
1.3%
0.6%
2.3%
5.7%
0.3%
-1.3%
Gross margin
Warehouse Personnel Expense
Warehouse Expenses
(excluding personnel)
Freight
Delivery Truck Expenses
Order entry expenses
General and selling expenses
Interest expense
Net Income Before Taxes
Gross margin
Warehousing, Distribution and
Order Entry
Customer B
1,03,000
85,000
121.2%
100.0%
1,04,000
85,000
122.4%
100.0%
18,000
12,750
21.2%
15.0%
19,000
12,750
22.4%
15.0%
5,250
6.2%
6,250
7.4%
Customer A
200
200
Customer B
200
150
6
60
6
$9,000
25
100
180
$30,000
Customer A
Sales
Cost of Items
Purchased
Gross margin
Number of cartons
200
Number of cartons
shipped, commercial
freight
200
Number of Dextop
Deliveries
Number of orders
mannual
6
Number of line items,
mannual order
60
Number of EDI Orders
6
Average Accounts
Receivables
$9000
Customer contribution
Customer B
1,03,000
85,000
1,04,000
85,000
18,000
10400
200
19,000
10400
1200
150
900
25
5500
60
100
1000
240
30
180
720
900 $30000
12830
5,170
3000
21520
-2,520
Customer 1
Customer 2
Customer 3
Customer 4
Initial Sales
Rs. 1000
Rs. 1000
Rs. 2,500
Rs. 3,000
24
Rs. 200
Rs. 500
Rs. 1,500
12
12
0.25 hour
1 hour
12
Activity
Activity Cost
Driver Rate
(Rs.)
80
Process returns
50
Customer 1
Sales
Less returns
Net sales
Cost of goods sold,
75% of sales
Processing mail orders,
$5 per nonphone order
Customer 2
Customer 3
Customer-4
$1,000
0
$1,000
$1,000
200
$800
$2,500
500
$2,000
$3,000
1,500
$1,500
750
600
1,500
1,125
30
20
20
80
Process returns,
$5 per item returned
20
10
120
48
50
50
50
50
$176
0.18
$100
0.10
$420
0.17
$77
0.03
Process overnight
delivery requests,
$4 per request
Customer 4
is the
most
expensive
Customer 1 is fairly
low-cost to serve
Maintain customer
relations
Profit
Profit Sales
11