PT XYZ provides installation, mechanical, and electrical services for 4 types of consumers. Data related to the four types of consumers of PT XYZ are as follows: Type A Type B Type C Type D Gross Income 70.000,000 100.000,000 90.000,000 62,500,000 Equipment and Parts Cost 18.000,000 25,300,000 31,000,000 16,400,000 Technician Fee 12,500,000 21.000,000 28.700,000 23.300,000 In addition to the two cost components above, PT XYZ also charges customer fees based on the number of customer calls made to consumers. The total customer fee is IDR 64,800,000. PT XYZ intends to recalculate the level of profitability of its consumers by using Customer Profitability Analysis and analyzing its customer costs. Information regarding activities that generate customer costs is as follows: Customer call handling activities 50,000 per call Visiting activities to customers 1,000,000 per visit Product handling activities 100,000 per product Billing activity 150,000 per billing Based on the results of the analysis of the activities mentioned above, the activity consumption data for each type of consumer of PT XYZ is obtained as follows: Type A Type B Type C Type D Number of customer calls 20 10 30 20 number of visits 10 10 20 10 number of product handling 5 10 20 10 billing amount 12 15 10 Requested 1. Calculate the customer level operating income for each type of consumer PT XYZ using the traditional customer cost allocation 2. Calculate customer operating income level for each type of consumer of PT XYZ using customer profitability analysis 3. Compare the results of your calculations in point a with the results of point b. What can you conclude from this comparison? 4. Based on the results of your calculations in point b, which type of consumer is unprofitable? What is your suggestion for PT XYZ regarding this matter? 5. If you apply the concept of Value Added Analysis to the four activities that generate customer costs, what can you conclude and recommend to the company? |