| ACTIVITY-BASED COST PERFORMANCE MEASUREMENT SPREADSHEET | ||||||||||
| YEAR 3 | ||||||||||
| Annual Cost Of Activity Year 3 | Number of Service | |||||||||
| List & Describe the Major | % of Time | Units of Each Major | Annual Cost Per | |||||||
| Performance Activities | Expended | Performance | Service Unit | |||||||
| Conducted by the | On Each | Fixed Asset | Other Specifically | Activity (Service | of Output ** | |||||
| Service/Function Under Study | Activity | Personnel Costs | Material & Supply Costs | Purchases** | Depreciation | Attributable Costs | Overhead Costs | Additional Costs | Units of Output) | (C1,C2,C4..C7) / D |
| Payroll |
34%
|
180292.17
|
11828.72
|
1904.00
|
1851.79
|
1365.10
|
42882.59
|
68.00
|
5000
|
47.66 |
| Accounts Receivable |
28%
|
148475.91
|
9741.30
|
1568.00
|
1525.00
|
1124.20
|
35315.07
|
56.00
|
2500
|
78.49 |
| Accounts Payable |
15%
|
79540.67
|
5218.55
|
840.00
|
816.96
|
602.25
|
18918.79
|
30.00
|
2500
|
42.05 |
| Collections |
23%
|
121962.35
|
8001.78
|
1288.00
|
1252.68
|
923.45
|
29008.81
|
46.00
|
3000
|
53.73 |
| TOTALS |
100%
|
$530,271.10
|
$34,790.34
|
$5,600.00
|
$5,446.43
|
$4,015.00
|
$126,125.26
|
$200.00
|
13,000.00
|
$221.94 |
| Total State Costs |
$530,271.10
|
$34,790.34
|
$5,600.00
|
$5,446.43
|
$4,015.00
|
$126,125.26
|
$200.00
|
|||
| Difference |
$0.00
|
$0.00
|
$0.00
|
$0.00
|
$0.00
|
$0.00
|
$0.00
|
|||
| ** - The aquisition cost has been calculated as a depreciation cost over the performance time period. | ||||||||||