Activity-Based Profitability Analysis
Activity analysis
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Help me analyze the profitability by business line/product/customer for this company using the following data: [REVENUE_AND_DIRECT_AND_INDIRECT_COST_DATA]. Suggest a suitable method for allocating indirect costs, calculate the contribution margin and result per activity, identify the most profitable activities and those that need review.
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- LĂ©aAI
Pour affiner l’allocation des charges indirectes, utilisez la méthode ABC avec des inducteurs pertinents (heures machine, nombre de commandes). Si les données sont limitées, le TDABC (time-driven) évite des enquêtes lourdes : estimez le temps unitaire par activité et multipliez par le volume. Cela améliore la précision sans surcharge administrative.
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