Activity-Based Costing
Drivers, a two-stage allocation from resources to cost objects, and marginal versus full cost.
Cost Drivers0
Captured from operations
Activities Costed0
Two-stage flow
Cost AllocatedJMD 61,300,000
Resources equal cost objects
Cost drivers
14 drivers. 22 activities are costed from them. Allocated total JMD 61,300,000.
| Driver ID | Driver | Unit | Quantity This Period | Capture Source | Rate | Stage | Status | |
|---|---|---|---|---|---|---|---|---|
| DRV-01 | Installations Completed | Installation | 1,840 | Work Order | JMD 3,250 | Resource → Activity | Active | |
| DRV-02 | Support Tickets Handled | Ticket | 12,640 | Work Order | JMD 485 | Activity → Cost Object | Active | |
| DRV-03 | Active SIMs | SIM | 96,210 | Billing event | JMD 64 | Activity → Cost Object | Active | |
| DRV-04 | Invoices Issued | Invoice | 22,840 | Billing event | JMD 85 | Activity → Cost Object | Active | |
| DRV-05 | Truck Roll Distance km | Kilometre | 41,200 | Work Order | JMD 220 | Resource → Activity | Active | |
| DRV-06 | NOC Support Hours | Hour | 6,320 | Project Task | JMD 2,280 | Resource → Activity | Active | |
| DRV-07 | Fiber Subscribers | Subscriber | 18,420 | Billing event | JMD 310 | Activity → Cost Object | Active | |
| DRV-08 | Care Contacts | Contact | 30,110 | Work Order | JMD 405 | Activity → Cost Object | Active | |
| DRV-09 | Drop Cable Metres | Metre | 28,600 | Work Order | JMD 40 | Resource → Activity | Active | |
| DRV-10 | eSIM Profiles | Profile | 4,200 | Billing event | JMD 160 | Activity → Cost Object | Active | |
| DRV-11 | Tower Power kWh | kWh | 188,400 | Meter read | JMD 42 | Resource → Activity | Active | |
| DRV-12 | Wholesale Ports | Port | 860 | Contract | JMD 1,450 | Activity → Cost Object | Active | |
| DRV-13 | Field Headcount | Person | 186 | Payroll | JMD 18,200 | Resource → Activity | Active | |
| DRV-14 | Billing Platform Events | Event | 510,000 | Billing event | JMD 12 | Resource → Activity | Active |
No records match this filter.
Resources → Activities → Cost objects. Each column totals JMD 61,300,000.
Full absorption
Margin is revenue less variable cost less fixed cost absorbed.
| Cost Object | Variable Cost | Fixed Cost Absorbed | Margin |
|---|---|---|---|
| Fiber Residential | JMD 8,200,000 | JMD 4,100,000 | JMD 6,100,000 |
| Fiber Business | JMD 6,100,000 | JMD 2,800,000 | JMD 3,700,000 |
| Mobile Prepaid | JMD 6,400,000 | JMD 1,900,000 | JMD 1,500,000 |
| Mobile Postpaid | JMD 4,200,000 | JMD 1,600,000 | JMD 1,650,000 |
| Wholesale | JMD 5,600,000 | JMD 2,100,000 | JMD 700,000 |
Marginal
Fixed cost stays visible and is not deducted.
| Cost Object | Variable Cost | Fixed Cost Absorbed | Margin |
|---|---|---|---|
| Fiber Residential | JMD 8,200,000 | JMD 0 | JMD 10,200,000 |
| Fiber Business | JMD 6,100,000 | JMD 0 | JMD 6,500,000 |
| Mobile Prepaid | JMD 6,400,000 | JMD 0 | JMD 3,400,000 |
| Mobile Postpaid | JMD 4,200,000 | JMD 0 | JMD 3,250,000 |
| Wholesale | JMD 5,600,000 | JMD 0 | JMD 2,800,000 |