tugas SPM 6-1
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TUGAS SISTEM PENGENDALIAN MANAJEMEN TRANSFER PRICING DISUSUN OLEH : REZA AFRISAL CB / 1150203011 11038 FAKULTAS EKONOMI DAN BISNIS - AKUNTANSI UNIVERSITAS BRAWIJAYA MALANG 2013
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Transcript of tugas SPM 6-1
TUGAS SISTEM PENGENDALIAN MANAJEMENTRANSFER PRICING
DISUSUN OLEH :REZA AFRISALCB / 115020301111038
FAKULTAS EKONOMI DAN BISNIS - AKUNTANSIUNIVERSITAS BRAWIJAYAMALANG 2013
KASUS 6-1
Nomor. 1Perhitungan
Division A
Direct materials $ 2.00
Direct labour 1.00
Variable overhead 1.00
4.00
Fixed overhead 3.00
Total cost at standard 7.00
Return on investment:
Assets employed $ 100,000
Rate10.00%
$ 10,000
Volume 10,000
Unit cost 1.00
Transfer Price for X $ 8.00
Division B
Direct materials $ 3.00
Direct labour 1.00
Variable overhead 1.00
Transfer-In 8.00
13.00
Fixed overhead 4.00
Total cost at standard 17.00
Return on investment:
Assets employed $ 60,000
Rate10.00%
$ 6,000
Volume 10,000
Unit cost 0.60
Transfer Price for Y $ 17.60
Division C
Direct materials $ 1.00
Direct labour 2.00
Variable overhead 2.00
Transfer-In 17.60
22.60
Fixed overhead 1.00
Total cost at standard $ 23.60
Nomor. 2Perhitungan
X Division
Direct materials $ 2.00
Direct labour 1.00
Variable overhead 1.00
4.00
Monthly charge:
Assets employed $ 100,000
Rate10.00%
$ 10,000
Fixed costs 30,000
Annual cost 40,000
Volume 10,000
Unit cost 4.00
Transfer Price for X $ 8.00
Y Division
Direct materials $ 3.00
Direct labour 1.00
Variable overhead 1.00
Transfer-in 8.00
13.00
Monthly charge:
Assets employed $ 60,000
Rate10.00%
$ 6,000
Fixed costs 40,000
46,000
Volume 10,000
Unit cost 4.60
Transfer Price for Y $17.60
Z Division
Direct materials $ 1.00
Direct labour 2.00
Variable overhead 2.00
Transfer-In 17.60
22.60
Fixed overhead 1.00
Total cost at standard $23.60
Nomor. 3Perhitungan
If we follow competitor price:
Potential Selling Price $ 28.00 $ 27.00 $ 26.00 $ 25.00 $ 23.00 $ 22.00
Standard Cost-variable 22.60 22.60 22.60 22.60 22.60 22.60
Unit Profit $ 5.40 $ 4.40 $ 3.40 $ 2.40 $ 0.40 $ (0.60)
Volume 10,000 10,000 10,000 10,000 10,000 10,000
Total profit $ 54,000 $ 44,000 $ 34,000 $ 24,000 $ 4,000 $ (6,000)
If we stay at $28.00:
Potential Selling Price $ 28.00 $ 28.00 $ 28.00 $ 28.00 $ 28.00 $ 28.00
Standard Cost-variable 22.60 22.60 22.60 22.60 22.60 22.60
Unit Profit $ 5.40 $ 5.40 $ 5.40 $ 5.40 $ 5.40 $ 5.40
Volume 10,000 9,000 7,000 5,000 2,000 -
Total profit $ 54,000 $ 48,600 $ 37,800 $ 27,000 $ 10,800 $ -
Difference $ - $ (4,600) $ (3,800) $ (3,000) $ (6,800) $ (6,000)
For the Company:
Unit Selling Price $ 28.00 $ 27.00 $ 26.00 $ 25.00 $ 23.00 $ 22.00
Variable costs:
Direct materials-A 2.00 2.00 2.00 2.00 2.00 2.00
Direct materials-B 3.00 3.00 3.00 3.00 3.00 3.00
Direct materials-C 1.00 1.00 1.00 1.00 1.00 1.00
Direct labour-A 1.00 1.00 1.00 1.00 1.00 1.00
Direct labour-B 1.00 1.00 1.00 1.00 1.00 1.00
Direct labour-C 2.00 2.00 2.00 2.00 2.00 2.00
Variable overhead-A 1.00 1.00 1.00 1.00 1.00 1.00
Variable overhead-B 1.00 1.00 1.00 1.00 1.00 1.00
Variable overhead-C 2.00 2.00 2.00 2.00 2.00 2.00
14.00 14.00 14.00 14.00 14.00 14.00
Unit contribution 14.00 13.00 12.00 11.00 9.00 8.00
Volume 10,000 10,000 10,000 10,000 10,000 10,000
Total contribution $ 140,000 $ 130,000 $ 120,000 $ 110,000 $ 90,000 $ 80,000
Unit Selling Price $ 28.00 $ 28.00 $ 28.00 $ 28.00 $ 28.00 $ 28.00
Variable costs:
Direct materials-A 2.00 2.00 2.00 2.00 2.00 2.00
Direct materials-B 3.00 3.00 3.00 3.00 3.00 3.00
Direct materials-C 1.00 1.00 1.00 1.00 1.00 1.00
Direct labour-A 1.00 1.00 1.00 1.00 1.00 1.00
Direct labour-B 1.00 1.00 1.00 1.00 1.00 1.00
Direct labour-C 2.00 2.00 2.00 2.00 2.00 2.00
Variable overhead-A 1.00 1.00 1.00 1.00 1.00 1.00
Variable overhead-B 1.00 1.00 1.00 1.00 1.00 1.00
Variable overhead-C 2.00 2.00 2.00 2.00 2.00 2.00
14.00 14.00 14.00 14.00 14.00 14.00
Unit contribution 14.00 14.00 14.00 14.00 14.00 14.00
Volume 10,000 9,000 7,000 5,000 2,000 -
Total contribution $ 140,000 $ 126,000 $ 98,000 $ 70,000 $ 28,000 $ -
Difference $ - $ 4,000 $ 22,000 $ 40,000 $ 62,000 $ 80,000
Nomor. 3 Bagian BPerhitungan
If we follow competitor price:
Potential Selling Price $ 28.00 $ 27.00 $ 26.00 $ 25.00 $ 23.00 $ 22.00
Standard Cost 23.60 23.60 23.60 23.60 23.60 23.60
Unit Profit $ 4.40 $ 3.40 $ 2.40 $ 1.40 $ (0.60) $ (1.60)
Volume 10,000 10,000 10,000 10,000 10,000 10,000
Total profit $ 44,000 $ 34,000 $ 24,000 $ 14,000 $ (6,000) $ (16,000)
If we stay at $28.00:
Potential Selling Price $ 28.00 $ 28.00 $ 28.00 $ 28.00 $ 28.00 $ 28.00
Standard Cost 23.60 23.60 23.60 23.60 23.60 23.60
Unit Profit $ 4.40 $ 4.40 $ 4.40 $ 4.40 $ 4.40 $ 4.40
Volume 10,000 9,000 7,000 5,000 2,000 -
Total profit $ 44,000 $ 39,600 $ 30,800 $ 22,000 $ 8,800 $ -
Difference $ - $ (5,600) $ (6,800) $ (8,000) $ (14,800) $ (16,000)
For the Company:
Unit Selling Price $ 28.00 $ 27.00 $ 26.00 $ 25.00 $ 23.00 $ 22.00
Variable costs:
Direct materials-A 2.00 2.00 2.00 2.00 2.00 2.00
Direct materials-B 3.00 3.00 3.00 3.00 3.00 3.00
Direct materials-C 1.00 1.00 1.00 1.00 1.00 1.00
Direct labour-A 1.00 1.00 1.00 1.00 1.00 1.00
Direct labour-B 1.00 1.00 1.00 1.00 1.00 1.00
Direct labour-C 2.00 2.00 2.00 2.00 2.00 2.00
Variable overhead-A 1.00 1.00 1.00 1.00 1.00 1.00
Variable overhead-B 1.00 1.00 1.00 1.00 1.00 1.00
Variable overhead-C 2.00 2.00 2.00 2.00 2.00 2.00
14.00 14.00 14.00 14.00 14.00 14.00
Unit contribution 14.00 13.00 12.00 11.00 9.00 8.00
Volume 10,000 10,000 10,000 10,000 10,000 10,000
Total contribution $ 140,000 $ 130,000 $ 120,000 $ 110,000 $ 90,000 $ 80,000
Unit Selling Price $ 28.00 $ 28.00 $ 28.00 $ 28.00 $ 28.00 $ 28.00
Variable costs:
Direct materials-A 2.00 2.00 2.00 2.00 2.00 2.00
Direct materials-B 3.00 3.00 3.00 3.00 3.00 3.00
Direct materials-C 1.00 1.00 1.00 1.00 1.00 1.00
Direct labour-A 1.00 1.00 1.00 1.00 1.00 1.00
Direct labour-B 1.00 1.00 1.00 1.00 1.00 1.00
Direct labour-C 2.00 2.00 2.00 2.00 2.00 2.00
Variable overhead-A 1.00 1.00 1.00 1.00 1.00 1.00
Variable overhead-B 1.00 1.00 1.00 1.00 1.00 1.00
Variable overhead-C 2.00 2.00 2.00 2.00 2.00 2.00
14.00 14.00 14.00 14.00 14.00 14.00
Unit contribution 14.00 14.00 14.00 14.00 14.00 14.00
Volume 10,000 9,000 7,000 5,000 2,000 -
Total contribution $ 140,000 $ 126,000 $ 98,000 $ 70,000 $ 28,000 $ -
Difference $ - $ 4,000 $ 22,000 $ 40,000 $ 62,000 $ 80,000
Jawaban :a. Dengan harga transfer yang telah diperhitungkan di Soal Nomor 1, sebaiknya Divisi C jangan mempertahankan harga sebesar 28, karena harga transfer dari Divisi A ke B, serta Divisi B ke C ternyata jauh lebih rendah sehingga Divisi C perlu menurunkan harga transfer supaya tidak kalah bersaing.
Nomor. 4Perhitungan
Division C PerspectiveStatus
Incremental AdvertisingQuo $ 100,000 $ 200,000 $ 300,000 $ 400,000 $ 500,000
Unit selling price $ 28.00 $ 28.00 $ 28.00 $ 28.00 $ 28.00 $ 28.00
Standard cost ( Part 1) 22.60 22.60 22.60 22.60 22.60 22.60
Unit contribution 5.40 5.40 5.40 5.40 5.40 5.40
Volume 10,000 20,000 29,000 37,000 44,000 50,000
54,000 108,000 156,600 199,800 237,600 270,000
Fixed costs 10,000 10,000 10,000 10,000 10,000 10,000
Incremental advertising - 100,000 200,000 300,000 400,000 500,000
Total fixed costs 10,000 110,000 210,000 310,000 410,000 510,000
$ 44,000 $ (2,000) $ (53,400) $ (110,200) $ (172,400) $ (240,000)
Status
Incremental AdvertisingQuo $ 100,000 $ 200,000 $ 300,000 $ 400,000 $ 500,000
Unit selling price $ 28.00 $ 28.00 $ 28.00 $ 28.00 $ 28.00 $ 28.00
Standard cost ( Part 2) 22.60 22.60 22.60 22.60 22.60 22.60
Unit contribution 5.40 5.40 5.40 5.40 5.40 5.40
Volume 10,000 20,000 29,000 37,000 44,000 50,000
54,000 108,000 156,600 199,800 237,600 270,000
Fixed costs 30,000 30,000 30,000 30,000 30,000 30,000
Incremental advertising - 100,000 200,000 300,000 400,000 500,000
Total fixed costs 30,000 130,000 230,000 330,000 430,000 530,000
$ 24,000 $ (22,000) $ (73,400) $ (130,200) $ (192,400) $ (260,000)
Incremental Difference $ (46,000) $ (97,400) $ (154,200) $ (216,400) $ (284,000)
For the Company:
Incremental AdvertisingQuo $ 100,000 $ 200,000 $ 300,000 $ 400,000 $ 500,000
Unit selling price $ 28.00 $ 28.00 $ 28.00 $ 28.00 $ 28.00 $ 28.00
Actual variable costs 14.00 14.00 14.00 14.00 14.00 14.00
Unit contribution 14.00 14.00 14.00 14.00 14.00 14.00
Volume 10,000 20,000 29,000 37,000 44,000 50,000
140,000 280,000 406,000 518,000 616,000 700,000
Fixed costs 80,000 80,000 80,000 80,000 80,000 80,000
Incremental advertising - 100,000 200,000 300,000 400,000 500,000
Total fixed costs 80,000 180,000 280,000 380,000 480,000 580,000
$ 60,000 $ 100,000 $ 126,000 $ 138,000 $ 136,000 $ 120,000
Incremental Difference $ 40,000 $ 66,000 $ 78,000 $ 76,000 $ 60,000
Nomor. 5Perhitungan
a. Intermediate divisionKapasitas per bulan 50.000 unit dimana 10.000 ribu unit per produk dan 20.000 unit kombinasi dari ketiganya, maka :
Produk AProduk BProduk C
Unit
Kapasitas minimal10.00010.00010.000
Kapasitas kombinasi6.6676.6676.667
Total kapasitas (unit)16.66716.66716.667
Harga transfer166.670166.670250.005
Biaya manufaktur variabel(50.001)(100.002)(83.335)
Laba kontribusi116.66966.668166.670
Biaya tetap (total)(50.000)(100.000)(75.000)
Laba (rugi) bersih66.669(33.332)91.670
Dapat dilihat dari table di atas bahwa produk A dan produk C memiliki laba masing-masing sebesar 66.669 dan 91.670, sementara produk B menghasilkan kerugian sebesar 33.332. Jika menjadi manajer intermediate division, yang dipilih adalah produk C.
b. Final divisionFinal division memproduksi 40% lebih banyak daripada yang sekarang karena terbatasnya produk A, B, C yang diproduksi. Maka besarnya produksi Final division yaitu : 50.000 unit + (40% x 50.000 unit) = 70.000 unitTiap produk : 70.000 unit : 3 macam produk = 23.333
Produk XProduk YProduk Z
Unit23.33323.33323.333
Pendapatan penjualan653.324699.990699.990
Biaya variabel :
Pembelian dari dalam233.330233.330349.995
Biaya variabel lainnya116.665116.665186.664
Total biaya variabel349.995349.995536.659
Laba kontribusi303.329349.995163.331
Biaya tetap (total)100.000100.000200.000
Laba (rugi bersih)203.329249.995(36.669)
Keputusan yang diambil adalah memilih produk Y dengan laba besar dan biaya tetap tidak berubah jumlahnya atau tetap meski ada biaya variabel pada Final division.
c. Dalam merencanakan pola produksi seperti faktor-faktor berikut : Pola penjualanPerusahaan dalam berproduksi atau untuk memenuhi kebutuhan penjualan. Apabila suatu pola penjualan bergelombang dipenuhi dengan pola produksi yang konstan maka akan terjadi penyimpangan Pola biayaBiaya perputaran tenaga kerja, biaya simpan, biaya lembur, dan biaya sub-kontrak Kapasitas maksimum fasilitas produksi
