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SPA MentoringAKUNTANSI BIAYA
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SPA MentoringAKUNTANSI BIAYA
Dilarang Memperbanyak Mojakoe ini tanpa seijin SPA FEUI
Mojakoe dapat didownload di www.spa-feui.com
Fb: SPA FEUI Twitter: @spafeui
SPA Mentoring Rabu, 12 Des’2012
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Soal 1 JOINT COST
SOAL 2 SPOILAGE
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SOAL 3 SUPPORT DEPARTMENT COSTS
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SOAL 4 INVENTORY MANAGEMENT
JAWABAN :
Soal 1 Joint Cost
1. NRVAltox Lorex Hycol
FSV 825.000 2.500.000 742.500-SC 250.000 1.400.000 75.000NRV 575.000 1.100.000 667.500 2.342.500JCA 441.835,6* 845.250** 512.913***
* .. . × 1.800.000 = 441.835,6** . .. . × 1.800.000 = 845.250
1.800.000
$250.000
$1.400.000
$75.000
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SOAL 4 INVENTORY MANAGEMENT
JAWABAN :
Soal 1 Joint Cost
1. NRVAltox Lorex Hycol
FSV 825.000 2.500.000 742.500-SC 250.000 1.400.000 75.000NRV 575.000 1.100.000 667.500 2.342.500JCA 441.835,6* 845.250** 512.913***
* .. . × 1.800.000 = 441.835,6** . .. . × 1.800.000 = 845.250
Altox = 170.000 x $3,5= $595.000
150.000 x $5,5= $825.000
Lorex = 500.000 x $2,25= $1.125.000
500.000 x $5= $2.500.000
Hycol = 330.000 x $2= $660.000
412.500 x $1,8= $742.500
$250.000
$1.400.000
$75.000
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SOAL 4 INVENTORY MANAGEMENT
JAWABAN :
Soal 1 Joint Cost
1. NRVAltox Lorex Hycol
FSV 825.000 2.500.000 742.500-SC 250.000 1.400.000 75.000NRV 575.000 1.100.000 667.500 2.342.500JCA 441.835,6* 845.250** 512.913***
* .. . × 1.800.000 = 441.835,6** . .. . × 1.800.000 = 845.250
150.000 x $5,5= $825.000
500.000 x $5= $2.500.000
412.500 x $1,8= $742.500
$250.000
$1.400.000
$75.000
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*** .. . × 1.800.000 = 512.9132.
Joint Product IncrementalRevenue
Incremental Cost IncrementalProfit/Loss
Altox 825.000 – 595.000= 230.000
250.000 (20.000) X
Lorex 2.500.000 –1.125.000= 1.375.000
1.400.000 (25.000) X
Hycol 742.500 – 660.000= 82.500
75.000 7.500
Soal 2 Spoilage
DM Asoy at beginning
DM Geboy 60%
Inspection 60% (actual spoilage 6000)
Spoilage:
Unit Goods unit inspected at 60%WIP Beginning 5.000 0S&C 54.000 54.000WIP ending 7.000 0Spoilage 6.000 0Total 72.000 54.000
WEIGHTED AVERAGE step 1 step 2equivalent units
flow of production physical units dm asoy dm geboy cc
WIP beginning 5.000
started during current period 67.000
to account for 72.000
CTO during current period: 59.000 59.000 59.000 59.000
NORMAL SPOILAGE 2.700 2.700 - 1.620
ABNORMAL SPOILAGE 3.300 3.300 - 1.980WIP ending 7.000 7.000 - 3.500
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accounted for 72.000
work done to date 72.000 59.000 66.100
step 3
WIP beginning 7.150.000 2.305.000 7.542.500
cost added in current period 95.828.000 24.945.330 135.093.368
total costs to account for 272.864.198 102.978.000 27.250.330 142.635.868
step 4
cost incurred to date 102.978.000 27.250.330 142.635.868
divide by equivalent units 72.000 59.000 66.100
cost per equivalent unit 1.430 462 2.158
step 5assignment of costs:CTO
cost before adding normalspoilage 84.384.750 27.250.330 127.314.920
normal spoilage 3.861.675 - 3.495.766
total cost of cto 246.307.441 88.246.425 27.250.330 130.810.686
abnormal spoilage 8.992.427 4.719.825 - 4.272.602
WIP ending 17.564.330 10.011.750 - 7.552.580
total costs accounted for 272.864.198 102.978.000 27.250.330 142.635.868
Journal:
DM AsoyWIP 95.828.000
DM Asoy 95.828.000
DM GeboyWIP 24.945.330
DM Geboy 24.945.330
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CCWIP 135.093.368
Various Account 246.307.440,6
Soal 3 Support Department Cost
a) Direct Method
Support Department Production DepartmentM P C S
Overhead Cost 240.000 380.000 65.000 87.000
Allocation of M (240.000) - 192.000 48.000
Allocation of P - (380.000) 38.000 342.000
Total Cost 0 0 295.000 477.000
Overhead Cost Rate :C = 295.00040.000 = $7,38/MHS = 477.00030.000 = $15,9/DLHPrime Cost = $817,5Overhead Cost / batch= (2 x $3,78) + (50 x $15,9)= 14,76 + 795= 809,76Total cost / batch= $817,5 + $809,76= $1627,26Bid price= $1,25 x $1627,26= $2034,075
B. Reciprocal Method
M = 240.000 + . . P
= 240.000 + 0,1 P ... (1)
P = 380.000 + .. P
P = 380.000 + 0,375 M ... (2)
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Maka M = 240.000 + 0,1 (380.000 + 0,375M)= 240.000 + 38.000 + 0,0375M
0,9625M= 240.000 + 38.000M = 288.831,17
P = 380.000 + 0,375 (288.831,1688)= 488.311,69
Support Department Production DepartmentM P C S
Overhead Cost 240.000,00 380.000,00 65.000,00 87.000,00
Allocation of M (288.831,17) 108.311,69 144.415,58 36.103,90
Allocation of P 48.831,17 (488.311,69) 43.948,10 395.532,46
Total Cost 0 0 253.363,68 518.636,36
Overhead Cost Rate :
C = . ,. = $6,33
S = . ,. = $17,28
Prime Cost = $817,5Overhead Cost / batch= (2 x $6,33) + (50 x $17,28)= $876,66Total cost / batch= $817,5 + $876,66= $1694,16Bid price= 1,25 x $1694,16= $2117,7
Soal 4 Inventory Management
1. D normal = 2000 unitD max = 3500 unitD = Rp31.2501 year = 50 weeksLead time = 2 weeksC = 600 x (20% x 2.000) = 1.000
EOQ =
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= ( . × )( . ).= 2.500 unit
2. 2000 x 50 = 100.000
Number of deliveries / year
=
= ..= 40 times
3. Reorder Point= D x lead times= 2.000 x 2 week= 4.000 units
4. Safety Stock= (D max – D normal) x lead time= (3.500 – 2.000) x 2= 3.000 units
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