Documente Academic
Documente Profesional
Documente Cultură
Cost type
Cost for space
Advertising
Office supplies
Telepone & Internet
Insurance
Staff costs
Deprication
Control sum
Total cost
120,000.00
100,000.00
24,000.00
72,000.00
25,000.00
2,100,000.00
300,000.00
2,741,000.00
Resource driver
Square meter
Percent
Percent
Percent
Percent
Number of employees
Asset value
Activities
Inkp
Inleverans material
Frflyttning material
Produktionsplanering
Omstllning maskin
Maskinbearbetning
Kvalitetskontroll
Utleverans
Frsljning
Kontrollsummor
Advertising
Office supplies
Activities
Purchasing
Receive material
Move material
Production planning
Machine set up
Production
Quality control
Delivery
Selling
Kontrollsumma
Activity cost
388,100.00
197,140.00
189,140.00
372,900.00
48,420.00
637,140.00
158,020.00
243,650.00
506,490.00
2,741,000.00
Cost driver
Worktime minutes
Worktime minutes
Worktime minutes
Worktime minutes
Number of set ups
Mashine time minutes
Worktime minutes
Worktime minutes
Worktime minutes
Production order
Number of packets
Direct material
Purchase
20
30
10
20
20
120
20
40
20
300
1000
1000
1000
1000
1000
1000
1000
1000
1000
0%
0%
0%
0%
0%
0%
0%
0%
100%
100%
5,000.00
6,500.00
4,300.00
4,300.00
4,300.00
4,300.00
4,300.00
4,300.00
4,300.00
30%
5%
5%
20%
2%
5%
8%
5%
20%
100%
10.25
12.55
9.10
9.10
9.10
9.10
9.10
9.10
9.10
1000
4,300.00
9.10
95.60
0.107%
Cost/resource driver
400
100000
24000
72000
25000
350000
0.1
Insurance
20%
2%
2%
5%
2%
2%
5%
10%
52%
100%
Staff Costs
10%
10%
10%
10%
10%
30%
10%
5%
5%
100%
1.00
0.50
0.50
1.00
0.10
0.90
0.40
0.60
1.00
6.00
Deprication
60,000.00
50,000.00
50,000.00
40,000.00
10,000.00
2,640,000.00
20,000.00
80,000.00
50,000.00
3,000,000.00
Cost/cost driver
4.32
4.39
4.21
4.15
110.05
3.55
4.40
4.52
5.64
Receive material
1 person, 220 working days * 480 minutes * 0,85 in adjustment factor for breaks and talking
0,5 person, 220 working days * 480 minutes * 0,85 in adjustment factor for breaks and talking
0,5 person, 220 working days * 480 minutes * 0,85 in adjustment factor for breaks and talking
1 person, 220 working days * 480 minutes * 0,85 in adjustment factor for breaks and talking
Number of setups during one year is 440, practical available capacity
2 Machine processes, 220 working days * 480 minutes * 0,85 in adjustment factor for maintenance, problems
0,4 person, 220 working days * 480 minutes * 0,85 in adjustment factor for breaks and talking
0,6 person, 220 working days * 480 minutes * 0,85 in adjustment factor for breaks and talking
1 person, 220 working days * 480 minutes * 0,85 in adjustment factor for breaks and talking
Move material
30.00
45.00
60.00
60.00
60.00
60.00
60.00
60.00
60.00
Production planning
20.00
20.00
20.00
20.00
20.00
20.00
20.00
20.00
20.00
Machine set up
30.00
35.00
20.00
20.00
20.00
20.00
20.00
20.00
20.00
Production
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
400.00
375.00
250.00
250.00
250.00
250.00
250.00
250.00
250.00
60.00
555.00
1.237%
20.00
200.00
0.446%
20.00
225.00
0.251%
1.00
10.00
2.273%
250.00
2,775.00
1.546%
Quality control
60.00
75.00
45.00
45.00
45.00
45.00
45.00
45.00
45.00
Delivery
Selling
20.00
25.00
14.00
14.00
14.00
14.00
14.00
14.00
14.00
240.00
180.00
120.00
120.00
120.00
120.00
120.00
120.00
120.00
Cost
8,623.52
9,881.47
6,706.12
6,706.12
6,706.12
6,706.12
6,706.12
6,706.12
6,706.12
Cost/pck
8.62
9.88
6.71
6.71
6.71
6.71
6.71
6.71
6.71
45.00
495.00
1.379%
14.00
157.00
0.292%
120.00
1,380.00
1.537%
6,706.12
6.71