| ACTIVITY-BASED COST PERFORMANCE MEASUREMENT SPREADSHEET | ||||||||||
| YEAR 5 | ||||||||||
| Annual Cost Of Activity Year 5 | 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%
|
186143.91
|
5876.79
|
0.00
|
2055.79
|
1358.30
|
44965.65
|
68.00
|
5000
|
48.09
|
| Accounts Receivable |
28%
|
153294.98
|
4839.71
|
0.00
|
1693.00
|
1118.60
|
37030.54
|
56.00
|
2500
|
79.21
|
| Accounts Payable |
15%
|
82122.31
|
2592.70
|
0.00
|
906.96
|
599.25
|
19837.79
|
30.00
|
2500
|
42.44
|
| Collections |
23%
|
125920.88
|
3975.48
|
0.00
|
1390.68
|
918.85
|
30417.94
|
46.00
|
3000
|
54.22
|
| TOTALS |
100%
|
$547,482.08
|
$17,284.68
|
$0.00
|
$6,046.43
|
$3,995.00
|
$132,251.92
|
$200.00
|
13,000.00
|
$223.97
|
| Total State Costs |
$547,482.08
|
$17,284.68
|
$0.00
|
$6,046.43
|
$3,995.00
|
$132,251.92
|
$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. | ||||||||||