【正文】 68,276 Products Costed 115 5,550 Traded Sales Transactions 866 7,162 Plant 7 Works Order Issues 40,551 48,084 Hrs. Run 3 Pc. Good Products 22,261 1,305,303 Hrs. Run DRD Good Products 14,477 1,100,338 Hrs. Run Marq. Good Products 9,078 1,205,748 Hrs. Run Rect. Line Good Products 2,981 410,534 16 169。 Focused Management Inc. 2023/3/27 Costed Process Process: TOTAL COST Order Fulfillment Process: $4,437,716 Activities In Process: Cost Approve credits Collecting accounts Freight delivery cost Enter credit notes Enter customer orders Freight pallet miles cost Pick loose cases Picking pallets Pay promotional claims Shipping paperwork Driver Credits Orders Orders Credits Orders Pallet X Miles Loose Cases Pallets Claims Orders 170,123 499,689 167,546 154,539 661,389 1,035,546 843,869 305,769 395,342 203,903 18 169。 Focused Management Inc. 2023/3/27 Pharmacy Best Practice Analysis Unit Cost Comparison Activity Iowa Los Angeles New York Tempe Michigan Receive orders Order setup Checking RXs File hard copy RXs scan Process inventory Bag ship orders 20 169。 s 1 , 5 1 0 1 0 , 1 2 1 5 , 5 9 4 1 7 , 2 2 6 A n a l g e s i a 258 3 , 6 7 8 1 , 8 6 7 5 , 8 0 4 17% 36% 33% 34%C o u g h 303 1 , 6 1 4 997 2 , 9 1 4 R e l i e f ( 1 6 6 ) ( 5 6 6 ) ( 3 8 2 ) ( 1 , 1 1 4 ) 5 5 % 3 5 % 3 8 % 3 8 %C o l d 696 4 , 5 2 4 2 , 5 8 1 7 , 8 0 1 M e d i c i n e 29 1 , 0 9 1 539 1 , 6 5 8 4% 24% 21% 21%A l l e r g y 728 4 , 9 4 1 2 , 9 0 7 8 , 5 7 7 R e l i e f 107 1 , 6 6 6 893 2 , 6 6 6 15% 34% 31% 31%T o t a lR e v e n u e 8 , 0 5 1 5 4 , 1 0 2 3 0 , 4 4 1 9 2 , 5 9 4 M a r g i n 1 , 6 9 2 2 2 , 2 0 4 1 1 , 4 9 0 3 5 , 3 8 5 % M a r g i n 21% 41% 38% 38%H o w to re a d th is ch a rt. E a ch ce ll co n ta in s… . * N o t e : C o s t s d o n o t i n c l u d e $ 6 . 6 M i n B u s i n e s s S u s t a i n i n g C o s t s1 . A B C r e s u l t s 2 . S a l e s M a r k e t i n g s t r a t e g y / e x p e c t a t i o n sS a l e s R e v e n u e $k d e c l i n i n g s t a b l e g r o w t hC o n t r i b u t i o n M a r g i n $k s a l e s v o l u m e o p p o r t u n i t yM a r g i n % s a l e s ...%R e t a i lProductsProduct / Customer ABC Profit 21 169。 s 1 , 1 3 6 9 , 1 6 0 4 , 4 9 7 1 4 , 7 9 3 A n a l g e s i a 139 1 , 1 1 8 549 1 , 8 0 5 16$ 1 , 0 8 9$ 572$ 1 , 6 7 7$ C o u g h 331 1 , 3 4 4 795 2 , 4 7 0 R e l i e f 40 164 97 301 ( 1 4 0 )$ ( 5 0 4 )$ ( 3 2 6 )$ ( 9 6 9 )$ C o l d 676 4 , 9 4 2 2 , 5 6 8 8 , 1 8 6 M e d i c i n e 83 603 313 999 ( 6 5 )$ 52$ 10$ ( 4 )$ A l l e r g y 712 4 , 5 8 0 2 , 4 9 1 7 , 7 8 3 R e l i e f 87 559 304 950 ( 2 3 )$ 441$ 232$ 650$ T O T A L :6 , 3 9 1 4 6 , 0 1 3 2 3 , 2 7 3 7 5 , 6 7 6 780 5 , 6 1 4 2 , 8 3 9 9 , 2 3 2 235 7 , 7 0 9 4 , 0 5 5 1 1 , 9 9 9 C a p i t a l e m p l o y e d i s d e t e r m i n e d b y c a r e f u l a n a l y s i s o f k e y c a p i t a l i t e m s d r i v e r s i n c l u d i n g A c c o u n t s R e c e i v a b l e ( r e v e n u e s D S O ) 。 a n d F i x e d A s s e t s ( D e d i c a t e d A s s e t s a n d / o r M a c h i n e h o u r s ) .C o s t o f C a p i t a l = C a p i t a l E m p