| ACTIVITY-BASED COST PERFORMANCE MEASUREMENT SPREADSHEET | ||||||||||
| YEAR 4 | ||||||||||
| Annual Cost Of Activity Year 4 | 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%
|
183192.52
|
5747.99
|
2550.00
|
2055.79
|
1354.90
|
43911.77
|
68.00
|
5000
|
47.27 |
| Accounts Receivable |
28%
|
150864.43
|
4733.64
|
2100.00
|
1693.00
|
1115.80
|
36162.63
|
56.00
|
2500
|
77.85 |
| Accounts Payable |
15%
|
80820.23
|
2535.88
|
1125.00
|
906.96
|
597.75
|
19372.84
|
30.00
|
2500
|
41.71 |
| Collections |
23%
|
123924.35
|
3888.34
|
1725.00
|
1390.68
|
916.55
|
29705.02
|
46.00
|
3000
|
53.29 |
| TOTALS |
100%
|
$538,801.52
|
$16,905.84
|
$7,500.00
|
$6,046.43
|
$3,985.00
|
$129,152.27
|
$200.00
|
13,000.00
|
$220.11 |
| Total State Costs |
$538,801.52
|
$16,905.84
|
$7,500.00
|
$6,046.43
|
$3,985.00
|
$129,152.27
|
$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. | ||||||||||