membuk H file dala P Pens nakan nage: input and pr ntation. Financial de @ The firm may treat direct ma trictly variable eve days) the amount of materials already purchased may be fixe: 5 In one cases, a company may not lay off labor for short:ter case, direct labor is a fixed cost © Salaries of production line Supervisors are also difficult | fluctuates: This costis typically seen as variable cost. @ For Direct Labor, a company may be able to hire anc y abor relatively quick which case labor could be treated as a variable cost.; re is known as a step oa et This: type of cost function Is Know" if some point a range of output and then at some a similar range of output chased in chunks. ‘ t for which that amount of res must be must be p jable expense per unit increasing the vari creasing ‘aph will on a cost-volume-profit ar rect labor Joltar amounts of direct mal 6 ermining t c he wrong statement related to this: lm : Bo cant pended for the manufacturing inputs 9 > : to ensure timeliness of cost information. . é Q ssured, with the units produced is ealled cos ¢ e q wo competing ways of assigning costs to eethick 6 ge activity output that a firm experiences in the long than one period) d over mor ximum activity output that can be reali s the absolute rr ates perfectly ity fs is the activity output the firm exp coming ty is the maximum output that can be realize. hing operates 7. The wrong sta st capacity antage of using normal, theorethical and practical capacity share the the same at riod after period 0. AS a result, normal, theorethical and a Ofthe 4 0 Capacity produce less period-to-period } iets ihe Per-unit overhead cost than a rate based on expected actu, ia a“ Fuad Practical or theoretical capacity is often recomme: ded Fe ar mal capacity avoid assigning unus ling Unused capacity costs to t of the excess capacity. a a & The statements are true a e true: about flexible and commit 50 7 mitted resc 2 Tee meee ar examples of flexible r ee eee wsed capacity for fexibl 88, since the E with the amount Purchased. ote mateo A factory 5uilding is a committed fesources ¢. Committed reso urceSs actually used may have unused Capacity, SINCE more may be ava able t y vailable thar Halaman 2 dari 19ut thoir plantwice aad costs to individualing, twelve-month budget, updated monthly, MA 9 a waste of time and effort b a continuous budget ca master budget. d. not used by industrial firms. @ ahvays used by firms thal prepare # master budget 15 The following information pertains to Nova Co.'s cost-volume-profit relationships: Breakeven pamt in units sold = oe ‘Vanable expenses per unst ] 50 i [Total faced expenses $150,000 How much will ba contributed to net operating income by the 1,007st unit sold? a $850 b. $600 © $150 3 $0 lovember. The 5 Bares Coiporation expected (0 sel! 150,000 games during the month of N following budgeted data are based on that level of sales: [| Revenue (150,000 games) = [s [C7 Vanatle expenses || Fixed manufactunng overhead expense: a0 I Fixed selling & administrative expense 500,000 Net operating ancome 5,000) Barnes’ actual sales during November were 180,000 games. What should the actual net ‘operating income during November have been? 2 $450,000 b $270,000 & $420,000 a $510,000 The following standards for variable manufacturing overhead have been established compan kes only one product eriunt of ouput | 2S howe for a {| Standard variable overhead ram [$16 30 per four The following data pertain to ‘Operations for the last month: a Saisie sais 4 7600 fours Actual vanable 7300 Pasa ee rete Lome | ss | oe om ‘Overhead spending variance for the month? b. $3,150 F © $10,050U $13,200 U Halaman 4 dari 19ed materials that_had nine Manufacturing Corporation purchas oy ote Matorils 00 we Variance on these materials was $2. 00 ore nal ent o record this purchase the mont ‘al entry would Domino make | total wtandare cost of $57, What summary Journ variance for May? i ets 7,00 By] Wert Process fat PP Matera Price Varinace 3,00 is | Raw Materials nyo PBT Work in Process 4.000 AY Materials Price Verance 1,000 [Raw Marana $7,000 te a 57,000 ia Materale oy Materials Price Variance 3000 + Accounts Payable [4.000 (Dy Raw Mutenals 7,000 } [Mutenais Price Vanance 4000 I 60,000 1 Accounts Payable isi orientasi waktu adalah terjadi di masa dep 48 Perbedasn akuntansi keuangan dan akuntansi manajemen dani si tang kejadian ma 4 Akuntansi manajemen mencatat dan melaporkan kejadian yang akan 6 Akuntansi kevangan menekankan pada penyediaan informasi tent depan Akuntansi manajemen menggunakan informasi yang telah terjadi sebagai das perencanaan masa depan ¢@ Akuntansi kevangan berorientasi masa depan 120. Hai-hal barikut sesuai dengan konsep Activity based Management, kecuall 4 Mamperbaiki product costing accuracy > B Peran drivar tracing tidak maksimal © Lebih menekankan tracing dibandingkan alokasi @ Bertujuan meningkatkan nilai bagi customer 71; Dalam menghitung cost of goods sold, transaksi pembelien bagi perusahaen daga Sandingannya yang paling tepat bagi perusahaan manufaktur adalah @ Total biaya produksi 1 Cost of goods manufactured € Total biaya barang jadi d. Direct material yang digunakan Halaman daye annian produbnl perusotiaan raainal Ad! TOPS Boe) fe shit f Se Oi emtbel Asumadan perusmnaan mengens’ Hee wan, dah 14.000.000 por bulen, rts Fanon an Ad aru DOCU fiaya porate Glaya pergepakan didan wha mein Cikorahyat Adi Taya trohgostin imatigapak produk dengan total volume hompanen dan volume pengapakan § ™ Horwps tar alokaal Blaya uktft.an Porakitan & F001 par komponen b Ap OOtkomponen € RpOSAkompanen a RpB7.Bkompo [Borapa biaya pangepakan aan pe Porakitan a Rose 6 Rp320 © Rpos0 4 Rp 100 24. Adi Berkonitak dengan supp inion Ke toy menguraing! total Komponen itianggap 1 Koinponen). Bile 1 perakitan par y a Rp 100 b Rp 160 Ro 0.80 d, Fp4.00 24. Asumsikan: PT Tiki menyewa agensi untuk bonamen tetap Rp 70.000 pe membebankain biy hiv. Barapa biaya s2wa variable agenst bulan depan. a, Rp20.070,000 b, Rp2.000.000 © Rp20,000.000 a. Rp700 idawarkan pada jum si porusa nya untuk merakit tert soban} an komponen digunal kaki kbs aan akan mnanggunakan uta aki Rub. AS aki Kubik Pengepaka Rep 0,02/kaki Rubik Rip O.G4/kaki Kubik Rp.) 0R/Kaki hubIK Rip) S6itank! Rubik sikinan yang dibebankan Po Pongepakon Rp-4.00 RA 320 menghemat Re i S80 juta (hap 1 unit nan sekarano rang dialokesikan ke 1 mainan but in dahulu Sebs9) nggunakal nengurus! peng! dita erdapat 100 4 dan pengepakan Darang 2.000.000 per pula mengaiokasikan pengepakan cibutunks = komponen per Pula! ah da 1 mainan an a perakit ) barang a tia mainan butuoo »ROBLEM DAN ESSAY (BOBOT £0%) 8 GOAL 1 ACTIVITY BASED COSTING +: yang akan pak. gunning Ds na pada malarn tahun baru peralanannnys: aha Jason manyarankan biaya yang akan sitanggung masi ira bidak watula dengan i hatel daripada naik gunna ertasarkan cost dfivar Dievewa Glerdasarkan sighes! athitas, tenmukan jumiar Konsum) aktiftanenys SOAL 2 STANDARD COST! Buin’ Bimtnk:Ferniok Penggemukar/Pengembarhie [Bimteh setaga’ Derkut insert Trenaportani peseria supers | Sawa lahan pra, pear 1 overtiead didasarhan ats bimtek datary setanun, Duta obtual Jjurian kayarsan ‘Sea saps praktikJapang falsya overtiead variobe! 600.000 Kebutunan jam tap bimtek + untuk pembahas tate lor Biaya marketing Labs operas" ideal layanan tiap-bienteh Solem SeWa sap) Draklik lapang. (enioga pernbahaw vanan ‘Bagaimana konsep MBE diiarspkan dalam anatalo y Yong haus clakukan manajemen memportaik dlerensiaaltiaya overhead la Upaya apa SOAL 2 SEGMENT REPORTIN a AN TRANGFEF PRICING TING, INVESTMENT CENTER EVALUATION, DAN Batdaeatkian Laporan Tahunian FF Partaming EF tahun 24 diqetahui Bahwa PT Pertamiia feoede, Pre cemcubshen deri PT Pertmiog (Parvero) mevicar fara aad PL Part Pepeae ET Pettamina (Persero), Mesh cenitinn en sent Laporan Tahwna Penne EP letep manerpaikan ralet homer yang eae profesional Bert eeeG C000 covemance, pelacoran, avernvoncinc iy nec tcat® | Herikstini data yang vioiah dan Lanoran Takunan [Produksi Penjustian (4 ob 000 BBL) usps: Biaya eksplorasi per unt proauksi_ | USD3, du Beban penyusutan —_t tvs Varidbel tei ates biaya produies) dun 45% biaya adminiatroel Umum: Bed siminta i 1 dalem raingka mengukur kinerja keuangan, buat pelaporan labs PT Petar Vatlable Costing Approach, 2 berdasarkan publitas: K USD96 S1/BBL5, hitung hargs transfer kedus nyak mantah yal PT Pestamina EF divtah ai Kilang milik PT shingga 3 hitung harge transfer kectuanya jika PT Pa a mt dant PT Pertamina EP 4. Bagh auditor sektor migno, hai-hal ap yang harus dipervalikan dai ti Bricing, jetaskan SOAL 4 BEYOND BUDGETING DAN COST VOLUME F Menurut Anda apa pe: Jelaskan’ @ Bayond Budyeo b Cost VolumeRMASI KINERJA ANGGARAN SOAL 5 ARSITEKTUR DAN INFO Berikut kutpan DIPA Pusdiliat pada suatu kementer | PROGRAN FERC SAAT FETATINAN APARATUR 1 |_| BiANG KEUAMGAN NEGARS | esas 109.00 199,000, | 4 ‘ | PENGEMY Da MELALU|FENVE ma 1 AN PUINGSIONAL U OOKLAT TEKNIS [yF38008,002 | DIKLAT 4 Hi | { 8,686,000 me | 57600 | MINAR-SEUINAR RAN LAVAHAN DURURGAN REDILATAR a ita | REGIATAN DALAM PROSE UISWE TiFIRAST KEBUTURAN Ot xi aut NUAM DVICLAT (KD » AX SRISAS| DAN SOSMLIGAST oT i ROMPETENS| FENDALAR SUINAM KURIKULUM {i005 LAPORRAN EVALLIASI MEOINLATAN. nt | Aronionin. PeNDIDAN OAN PELATIHAN [EVALIASEPASCA DIELAT ; PENYUSUNAN BANK SOA LATANAN PERHARTORAN ease LIE] "EMBAYARAN iba TUMIAIGAN JAGAN FRAN PERKANTC ARAN POLINLINICOGAT-OBATAN SiNISTAN