| ACTIVITY-BASED COST PERFORMANCE MEASUREMENT SPREADSHEET | ||||||||||
| YEAR 2 | ||||||||||
| Annual Cost Of Activity Year 2 | 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%
|
177441.99
|
137.42
|
1938.00
|
1929.50
|
1900.60
|
41877.53
|
68.00
|
5000
|
44.67 |
| Accounts Receivable |
28%
|
146128.70
|
113.17
|
1596.00
|
1589.00
|
1565.20
|
34487.38
|
56.00
|
2500
|
73.58 |
| Accounts Payable |
15%
|
78283.23
|
60.63
|
855.00
|
851.25
|
838.50
|
18475.38
|
30.00
|
2500
|
39.42 |
| Collections |
23%
|
120034.29
|
92.96
|
1311.00
|
1305.25
|
1285.70
|
28328.92
|
46.00
|
3000
|
50.36 |
| 0.00 | ||||||||||
| 0.00 | ||||||||||
| TOTALS |
100%
|
$521,888.22
|
$404.19
|
$5,700.00
|
$5,675.00
|
$5,590.00
|
$123,169.20
|
$200.00
|
13,000.00
|
$208.03 |
| Total State Costs |
$521,888.22
|
$404.19
|
$5,700.00
|
$5,675.00
|
$5,590.00
|
$123,169.20
|
$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. | ||||||||||