EKMA4315 Akuntansi Biaya Pertemuan 07.xlsx

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A B C D=BxC E F=D-E Produk A 20,000 4,000 ### 8,000,000 72,000,000 B 15,000 5,000 ### ### 65,000,000 C 10,000 4,600 ### ### 36,000,000 D 15,000 8,000 ### ### 92,000,000 ### 265,000,000 Unit Diproduksi Nilai Pasar Final Nilai Pasar Final Total Kos Tambahan Nilai Pasar Hipotesis

Transcript of EKMA4315 Akuntansi Biaya Pertemuan 07.xlsx

Page 1: EKMA4315 Akuntansi Biaya Pertemuan 07.xlsx

A B C D=BxC E F=D-E

Produk Produk

A 20,000 4,000 80,000,000 8,000,000 72,000,000 AB 15,000 5,000 75,000,000 10,000,000 65,000,000 BC 10,000 4,600 46,000,000 10,000,000 36,000,000 CD 15,000 8,000 120,000,000 28,000,000 92,000,000 D

56,000,000 265,000,000

Unit Diproduksi

Nilai Pasar Final

Nilai Pasar Final Total

Kos Tambahan

Nilai Pasar Hipotesis

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Rasio Kos Bersama Produk

72,000,000 0.271698 150,000,000 40,754,717 A 40,754,717 8,000,000 65,000,000 0.245283 150,000,000 36,792,453 B 36,792,453 10,000,000 36,000,000 0.135849 150,000,000 20,377,358 C 20,377,358 10,000,000 92,000,000 0.34717 150,000,000 52,075,472 D 52,075,472 28,000,000 265,000,000 150,000,000 Total 150,000,000 56,000,000

Nilai Pasar Hipotesis Total

Alokasi Kos Bersama

Alokasi Kos Bersama

Kos Tambahan

Total

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Kos Produksi

48,754,717 46,792,453 30,377,358 80,075,472 206,000,000