Thompson Consulting and Training

ABC Report 1

Provides a breakout of direct and indirect costs by function, partitioned by personnel, operating, and administrative categories.

This report presents costs for functional areas divided into Direct (Value-Added) Costs and Indirect (Non-Value Added) Costs. Each group of costs is further distributed into personnel, overhead and administrative/support types.
Important relationships are the proportion of direct personnel to indirect personnel and the proportion of direct to indirect costs.

Function: Teller Transactions
	Direct Expense
	Personnel	$ 44,233
	Operating	$ 388,856
	Total Teller Direct
	$ 433,089

	Indirect Expense
	Personnel	$ 40,968
	Operating	$ 396,273
	Sup/Admin	$ 25,072
	Total Teller Indirect
	$ 462,313

	Total Teller Transaction Costs
	$ 895,402

Function: Consumer Loans
	Direct Expense
	Personnel	$ 17,724
	Operating	$ 582,983
	Total Consumer Loans Direct
	$ 600,707

	Indirect Expense
	Personnel	$ 36,140
	Operating	$ 174,664
	Sup/Admin	$ 25,832
	Total Consumer Loans Indirect
	$ 236,636

	Total Consumer Loans Costs
	$ 837,343

Function: Mortgage Loans
	Direct Expense
	Personnel	$ 11686
	Operating	$ 177,948
	Total Mortgage Loans Direct
	$ 189,643

	Indirect Expense
	Personnel	$ 2,975
	Operating	$ 71,799
	Sup/Admin	$ 15,955
	Total Mortgage Loans Indirect
	$ 90,728

	Total Mortgage Loans Costs
	$ 280,363

Function: Comercial Loans
	Direct Expense
	Personnel	$ 91,171
	Operating	$ -
	Total New Accounts Direct
	$ 91,171

	Indirect Expense
	Personnel	$ 270,582
	Operating	$ -
	Sup/Admin	$ 91,171
	Total Commercial Loans Indirect
	$ 361,753

	Total Commercial Loans Costs
	$ 452,924

ABC Report 2

Provides a breakout of total costs particioned by function and direct vs. Indirect.

This report presents the direct costs in relation to the factors which cause activities and/or costs to be incurred.
Direct costs for each functional area are dividing by the different activity drivers to arrive at a per item cost.
Indirect costs for each functional area are dividing by the different activity drivers to arrive at a per item cost.
This report provides insight into the per item cost of delivering individual products and services.

ABC Report 3

Provides a breakout of direct costs partitioned by function step.

In this report functional areas are divided into the individual activities engaged to delivery the product or service.
Direct costs for each functional area are partitioned into the various process steps to represent the cost of accomplishing each step.
This report provides a primary insight into credit union efficiency.

ABC Report 4

Provides a breakout of indirect overhead costs partitioned by function.