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EnvironmentalControlProducts,Inc.ActivityCostsByMajorGeneratorGeneralActivityActivityNumberDescriptionAnnualActivityCostsMajorGenerator(s)AnnualGeneratorVolumeUnitCost(000)Receiving2.6Receiving-physicalhandling$762.7Receiving-check-inpaperwork232.8Straightstockofmerchandise442.9Breakdownrepack-pipe242.10Breakdownrepack-fittings122.11Breakdownrepack-other10$189Numberofreceipts7,900$23.92SalesCal...
TYPICALCOSTQUESTIONSWhatisthecostof:1.Afieldfailure(byproductlineandtype)?2.Handlingareturnedpart?3.Addinganewdealer?4.Nothavingprofitsalesincentivesbyline?5.Fixedvs.variabledealerdiscounts?6.Addinganewproducttotheline?7.Broadeningthecustomerbase?8.Makingasalescall?9.Productliabilityinsurance(compliance)?10.Manufacturingaproduct(directcosting)?11.Cosmetics(i.e.,weldpolishing),appearance?12.Qual...
DISCUSSIONSUMMARYInterviewee:_____________________Title:____________________________Interviewer:_____________________Date:____________________________Group:__________________________Function:________________________KeyActivities:________________________________________________________________Generators:Highlights:Opportunities:WhatOneThing....?
GENERALQUESTIONSFORKEYEXECUTIVES1.Revieworganizationchart.Whatunitsreporttoyou?2.Whatarethemajorresponsibilitiesandspecificworkproductsofeachorganizationalunitreportingtoyou?3.Whatisthenumberofsupervisorypersonnel?Whatisthenumberofworkers?Aretheyfull-timeorpart-time?4.Whatarethetotalpayrollandnonpayrollcostsassociatedwitheachunit?5.Whatpercentageofthosecostsisassociatedwithmajorbusinessactiviti...
ENVIRONMENTALCONTROLPRODUCTS,INC.DIRECTCOSTAPPLICATIONWAREHOUSINGDEPARTMENTACCOUNTDESCRIPTIONAMOUNTACTIVITYNUMBERACTIVITYAMOUNT6051PACKINGLABELS28004.4OP-PLMG1100.5OP-ELEC800.6OP-HVAC400.7OP-RF200.8OP-OTC3004011REPAIRLIFTTRUCKS548002.6RECVG5700.8STOCK39004.4OP-PLMG12300.5OP-ELEC8700.6OP-HVAC2700.7OP-RF6300.8OP-OTC2700.11STAGING5006.14FACILITIES120006016PACKAGINGMATERIALS110002.9BD-PIPE2400.10BD-FHGS1300.11BD-OTHER7004.9PACKING2600.10INSPECT1300.11STAGING2700_________________6860068600
PayrollAccumulationandGrossUpENVIRONMENTALCONTROLPRODUCTS,INC.PROFITIMPROVEMENTREVIEWCHICAGOPAYROLLSUMMARYPERSON/CLASSIFICATIONBASEPAYOVERTIMEPAYTOTALESTIMATEDFRINGESTOTALCHICAGOWAREHOUSE(CONTINUED)SHIFT2GALLAGHER29950-27750625034000MONTGOMERY24490-24490551030000PICKERS(14)2501705003430020453796354000LOADERS(3)7855578558541016890103300DRIVERS/HELPERS(8)1845551476519932039680239000LINNE1265063013280272016000CUSTOMERSERVICENETTLES21400-21400460026000GUFFY18025-18025387521900CLERKS(4)626083130657381346279200SMITH1213036212492260815100
SummaryofCrossFunctionalCostAnalysisMatrixDevelopmentActivityEffort/W5%Effort___________________________________________________100%DirectCostDetailExplanationSupplies4.6$4.6$4.6$EffortSum$318.00$1,114.400$55CalculationofGrossPayroll$318,600ACTCalculationofGrossPayroll$1,174,600TOTACTActivityWeighingW/5100%$318,600%$EffortXS=EffortAttributionofDirectCostACTERTOT1,114,400+60,200=1,174,600
ActivityEffortWorksheetCOMPANY:ECPNAME:TomGallagherTITLE:WarehouseSupervisorCOMPONENT:Whse.1Shift2TOTALPEOPLE:28PERCENTAGEACTIVITYEFFORTTomGallagher,Whse.Supr.GeorgiaMontgomery,Asst.Supr.Pickers(14)Loaders(3)ForkliftDriversandHelper(s)ClerkACTIVITYNO.TITLE2.7Receiving,CheckingPaperwork10402.20IdleWhse.Time-Receiving2.21InventoryControlCounts402.22PerpetualRecordsMaintenance404.1ScheduleWhse.Lab...
SAMPLEFLIPCHART,HANDOUT,OROVERHEADPRESENTATIONACROSSFUNCTIONALCOSTANALYSISOFXYZCOMPANYANYTOWN,U.S.A.ORIENTATIONMEETINGWEDNESDAY,MAY18-9A.M.ArthurAndersenCompanyCROSSFUNCTIONALCOSTANALYSISLooksatAllCosts-FocusesonIndirectCauseandEffectReviewTiedtoEverydayDecisionMakingCrossFunctionalCostAnalysis-Generators-CostDrivers-Activities-CostResponses-Measurement-KeyPersonsDiscussions-Evaluation-CostQues...
SAMPLECOSTGENERATORSFORTHECUSTOMERORDERPREPARATIONANDBILLINGAREA4.0ActivityKeyCostGenerators.1ScheduleWarehouseLaborForceLinestopickOrdersNumberofEmployees.2BreakdownandSortPickSheetsOrdersPicksheets.3OrderPickingCoordinationOrdersLines.4OrderPicking-PlumbingPlumbingordersPlumbinglinesordered.5OrderPicking-ElectricalElectricalOrdersEletricallinesordered.6OrderPicking-HVACHVACordersHVAClinesorde...
EXAMPLEEXCERPTSFROMACTIVITYDICTIONARIESEXAMPLEASAMPLELISTOFMAJORFUNCTIONSFORAMANUFACTURER1.0AcquireandEnterOrders2.0AcquireandControlMerchandise3.0ProduceComponentsandProducts4.0CustomerOrderPreparationandBilling5.0CustomerOrderDelivery6.0PlanandAdministerBusinessEXAMPLEBSAMPLEACTIVITYLISTINGAccountNumberActivity1.0ACQUIREANDENTERNUMBERS1.1SalesPlanningandForecasting1.2MarketResearch1.3Acquirea...
