TUGAS KELOMPOK

MANAJEMEN KEUANGAN

Oleh:
Felicia Amanda 11130210111
Felicia 11130210129
Iren Vivianti 11130210131
Steffi Aprilda Natasya Lim 11130210133

PROGRAM STUDI AKUNTANSI

FAKULTAS EKONOMI
UNIVERSITAS MULTIMEDIA NUSANTARA
2012

P 8 - 22

Pisahkan Variable Cost dan Fixed Cost dengan menggunakan High-Low Method

Maintenance
Variable cost
Fixed cost
Maintenance cost

= ($13,100 $10,100)/(2,000 1,000) = $3.00

= $13,100 $3(2,000) = $7,100
= $7,100 + $3X

Supplies
Variable cost
Fixed cost
Supplies cost

= ($4,800 $2,400)/1,000 = $2.40

= $4,800 $2.40(2,000) = 0
= $2.40X

Power
Variable cost
Fixed cost
Power cost

= ($2,000 $1,000)/1,000 = $1.00

= $2,000 $1.00(2,000) = 0
= $1.00X

Other
Variable cost
Fixed cost
Other costs

= ($14,240 $12,940)/1,000 = $1.30

= $14,240 $1.30(2,000) = $11,640
= $11,640 + $1.30X

1,800 Direct Labor Hours

Maintenance
Depreciation
Supervision
Supplies
Power
Other
Total

$12,500
7,000
16,000
4,320
1,800
13,980
$55,600

P 8 27
Minota Company
Cash Budget
For the Month of July 2008
Beginning cash balance
Collections:
Cash sales (0.3 $1,140,000)
Credit sales:
July:
With discount (0.7 $1,140,000) 0.6 0.5 0.98
Without discount (0.7 $1,140,000) 0.6 0.5
June (0.7 $1,000,000) 0.2
May (0.7 $600,000) 0.2
Sale of old equipment
Total cash available
Less disbursements:
Raw materials:
July $288,000/2 = $144,000
June $273,600/2 = $136,800
Direct labor
Operating expenses
Dividends
Equipment
Total disbursements
Minimum cash balance
Total cash needs
Excess of cash available over needs
Ending cash balance

July requirements (0.24 $1,140,000)

Desired ending inventory (0.24 $1,200,000)
Total requirements
Less: Beginning inventory
Purchases
July payment: $288,000/2

27,000
342,000

234,612
239,400
140,000
84,000
25,200
$1,092,212

$273,600
288,000
$561,600
273,600
$288,000
$144,000

144,000
136,800
110,000
280,000
140,000
168,000
$ 978,800
20,000
$ 998,800
$ 93,412
$ 113,412