Analisis Biaya Relevan

A. Uses the five-step decision-making process

to make decisions.

Contoh Soal :
Consider a strategic decision facing management at Precision Sporting
Goods, a manufacturer golf club: Should it reorganise its manufacturing
operations to reduce manufacturing labour costs?
Assume that there are only two alternatives: do not reorganise or reorganise

The current manufacturing situation:

A. Labour cost:
15 workers operate machine
5 workers handle material (on contracts)
Total consists of 20 workers
Each worker works 2000 hours annually. Wage rates are $14 to $16
per/hour.

B. The cost of reorganisation (consisting mostly new equipment lease) predict

to be $90,000 ea/ year.

C. The predicted production output of 25000 units will be unaffected by the

decision.

D. also unaffected will be:

the predicted selling price of $250
the direct material cost per unit of $50
manufacturing overhead of $750,000
marketing cost of $ 2,000,000
Analysis:
Uses the five-step decision-making process to make decisions.
a. Identify the problem
1. reorganise
2. to reduce manufacturing labour cost
3. important uncertainty is the change will affect employee morale

b. To collect relevant information

1. Wage rates are $14 to $16 p/hour.
2. Reorg will eliminate all 5 workers to handle material.
3. This will likely to have negative effects on emp morale.

c. To determine possible courses of action and consider the consequences of

each

S1. cost are predicted $640,000 (20 ppl * 2000h *$16)

Alt. cost are predicted $480,000 (15 ppl * 2000h *$16)
Recall, the reorg is predicted to cost $90,000 per year.

d. To evaluate each possible course of action and select the best one
manager comparing:
1. saving from eliminating labour cost $640,000 - $480,000 = $160,000
2. The cost of reorganisation $90,000
3. Other consideration: negative effects on employee morale

Manager chooses the reorganise alternative because the financial benefits

are significant and the effects on employee morale to be temporary,
minor.

e. To implement the decision, evaluate performance and learn

Manager learns that the new manufacturing labour is $640,000 rather than
predicted $480,000. This is how historical cost information helps manager
to make better subsequent prediction.
 All revenues and costs Relevant revenues and cost
Alternative 1 Alternative 2 Alternative 1 Alternative 2
Do not reorg Reorganise Do not reorg Reorganise
a
Revenues $6,250,000 $6,250,000 - -
DM 1,250,000 1,250,000 - -
Manuf Labor 640,000c 480,000d 640,000c 480,000d
Manuf FOH 750,000 750,000 - -
Marketing 2,000,000 2,000,000 - -
Reorg. Cost - 90,000 - 90,000
TC 4,640,000 4,570,000 640,000 570,000
Opr Profit 1,610,000 1,680,000 Lebih tinggi
biaya
Diferrence $70,000 $70,000

Favour
Menguntungkan

a. 25,000 unit*$250 per unit = 6,250,000

b. 25,000 unit*$50 per unit = 1,250,000
c. 25 worker *2000 hour per worker *$16 per hour = $640,000
d. 15 worker *2000 hour per worker *$16 per hour = $480,000

Kesimpulan: Lebih menguntungkan jika melakukan re-organisasi