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  • Allocation Lec3

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    api-3767414
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    allocation_lec3

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    Attribution Non-Commercial (BY-NC)
    Download as XLS, PDF, TXT or read online from Scribd
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    18 views4 pages

    Allocation Lec3

    Uploaded by

    api-3767414

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLS, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 4

    Service departments Production department

    Data Plant Information


    maintenance systems Machining Assembly Total
    Plant maintenance 0% 20% 30% 50% 100%
    Information systems 10% 0% 80% 10% 100%
    Machining 0% 0% 0% 0% 0%
    Assembly 0% 0% 0% 0% 0%
    Directly traced costs: € 200,000 € 100,000 € 400,000 € 300,000 € 1,000,000

    Matrix I
    1 0 0 0
    0 1 0 0
    0 0 1 0
    0 0 0 1

    Matrix D
    200,000 0 0 0
    0 100,000 0 0
    0 0 400,000 0
    0 0 0 300,000
    Plant Information
    Direct maintenance systems Machining Assembly Total
    Plant maintenance 0% 0% 38% 63% 100%
    Information systems 0% 0% 89% 11% 100%
    Machining 0% 0% 100% 0% 100%
    Assembly 0% 0% 0% 100% 100%
    Directly traced costs: € 200,000 € 100,000 € 400,000 € 300,000 € 1,000,000

    Plant Information
    Direct maintenance systems Machining Assembly Total
    Plant maintenance € 75,000 € 125,000 € 200,000
    Information systems € 88,889 € 11,111 € 100,000
    Machining € 400,000 €- € 400,000
    Assembly €- € 300,000 € 300,000
    Directly traced costs: €- €- € 563,889 € 436,111 € 1,000,000

    Check: € 1,000,000
    Plant Information
    Step down maintenance systems Machining Assembly Total
    Plant maintenance 0% 20% 30% 50% 100%
    Information systems 0% 0% 89% 11% 100%
    Machining 0% 0% 100% 0% 100%
    Assembly 0% 0% 0% 100% 100%
    Directly traced costs: € 200,000 € 100,000 € 400,000 € 300,000 € 1,000,000

    Plant Information
    Step down maintenance systems Machining Assembly Total
    Plant maintenance €- € 40,000 € 60,000 € 100,000 € 200,000
    Information systems €- €- € 124,444 € 15,556 € 140,000
    Machining €- €- € 400,000 €- € 400,000
    Assembly €- €- €- € 300,000 € 300,000
    Directly traced costs: €- € 40,000 € 584,444 € 415,556 € 1,040,000

    Check: € 1,000,000
    Plant Information
    Reciprocal maintenance systems Machining Assembly Total
    Plant maintenance 0% 20% 30% 50% 100%
    Information systems 10% 0% 80% 10% 100%
    Machining 0% 0% 100% 0% 100%
    Assembly 0% 0% 0% 100% 100%
    Directly traced costs: € 200,000 € 100,000 € 400,000 € 300,000 € 1,000,000

    Plant Information
    Reciprocal maintenance systems Machining Assembly Total
    Plant maintenance €- € 42,857 € 64,286 € 107,143 € 214,286
    Information systems € 14,286 €- € 114,286 € 14,286 € 142,857
    Machining €- €- € 400,000 €- € 400,000
    Assembly €- €- €- € 300,000 € 300,000
    Directly traced costs: € 214,286 € 142,857 € 578,571 € 421,429 € 1,357,143

    Check: € 1,000,000

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