Beruflich Dokumente
Kultur Dokumente
Q1 Ackers
Customer AC Cost
b) Reduce the number of visits, will A increase the size of its orders, can A be discouraged from
making modifications, discuss issues with customers
Q3
L M N O
Customer
attributable
costs:
Sales order 60000 30000 15000 9000
processing
Sales visits 4000 2000 1000 1000
Normal deliveries 30000 1000 2500 1250
Special deliveries 10000 2500 0 0
Credit collection 24658 8220 1370 5480
128658 52720 19870 16730
Operating Profit 90000 120000 70000 200000
contribution
Contribution to (38658) 67280 50130 183270
higher level
sustaining
expenses
Notes