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  • MUH - SYUKUR - A031191077) AKUNTANSI MANAJEMEN-PROBLEM 11-18 Return On Investment (ROI) and Residual Income

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    This document contains a student's assignment on problems 11-18 relating to return on investment (ROI) and residual income. It includes calculations of margin, turnover, and ROI for 3 scenarios: 1) the original product line, 2) a new product line, and 3) both product lines combined. It also calculates residual income using a minimum required rate of return of 12% and determines that residual income would increase by adding the new product line, so the student would accept the new product line.

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    MUH.SYUKUR- A031191077)AKUNTANSI MANAJEMEN-PROBLEM 11–18 Return on Investment (ROI) and Residual Income

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    This document contains a student's assignment on problems 11-18 relating to return on investment (ROI) and residual income. It includes calculations of margin, turnover, and ROI for 3 scenarios: 1) the original product line, 2) a new product line, and 3) both product lines combined. It also calculates residual income using a minimum required rate of return of 12% and determines that residual income would increase by adding the new product line, so the student would accept the new product line.

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    136 views3 pages

    MUH - SYUKUR - A031191077) AKUNTANSI MANAJEMEN-PROBLEM 11-18 Return On Investment (ROI) and Residual Income

    Uploaded by

    Rismayanti
    This document contains a student's assignment on problems 11-18 relating to return on investment (ROI) and residual income. It includes calculations of margin, turnover, and ROI for 3 scenarios: 1) the original product line, 2) a new product line, and 3) both product lines combined. It also calculates residual income using a minimum required rate of return of 12% and determines that residual income would increase by adding the new product line, so the student would accept the new product line.

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    of 3

    NAMA : MUH.

    SYUKUR
    NIM : A031191077
    MATA KULIAH: AKUNTANSI MANAJEMEN
    TUGAS : PROBLEM 11- 18

    PROBLEM 11–18 Return on Investment (ROI) and Residual Income LO11–1,


    LO11–2

    1. Margin = Net Operating Income/ Sales


    = 800.000/ 10.000.000 * 100
    = 8%
    Turnover = Sales/ Average Operating Assets
    = 10.000.000/4.000.000
    = 2.5
    ROI = Margin* Turnover
    = 8%* 2.5
    = 20%

    2. Margin = Net Operating Income/ Sales


    = 160.000/ 2.000.000 * 100
    = 8%
    Turnover = Sales/ Average Operating Assets
    = 2.000.000/1.000.000
    =2
    ROI = Margin* Turnover
    = 8%* 2
    = 16%

    3. Sales = Previous Year Sales + New Product Line Sales


    = 10.000.000 + 2.000.000
    = 12.000.000
    Fixed Expenses = PreviousYear Fixed Expenses+New Produck Line Fixed Expenses
    = 3.200.000 + 640.000
    = 3.840.000
    Avarange Operating Asset = Previous Avarange Operating Asset + New Product
    Line Avarange Operating Asset
    = 4.000.000 + 1.000.000
    = 5.000.000
    Net Operating Income = Sales - Variable Expenses - Fixed Expenses
    = 12.000.000 - ( 12.000.000* 60% ) - 3.840.000
    = 12.000.000 - 7.200.000 - 3.840.000
    = 960.000

    Margin = Net Operating Income/ Sales


    = 960.000/ 12.000.000 * 100
    = 8%
    Turnover = Sales/ Average Operating Assets
    =12.000.000/5.000.000
    = 2.4
    ROI = Margin* Turnover
    = 8%* 2.4
    = 19.2%
    4.
    Net product line net operating income = 2.000.000*(1-60%)-640.000= $160.000

    Present New line Total


    Sales 10.000.000 2.000.000 12.000.000
    Net operating income 800.000 160.000 960.000
    Operating assets 4.000.000 1.000.000 5.000.000
    Margin 8.00% 8.00% 8.00%
    Turnover 2.50 2.00 2.40
    ROI 20.00% 16.00% 19.20%

    Tolak, karena ROI menurun dimana jika line produk baru ditambahkan maka
    total ROI adalah 19.20% dan jika tidak ada penambahan ROI 20%. Jadi, Saya
    akan menolak produk baru karena ROI menurun.

    5. Kantor Pusat ingin menambahkan line produk dikarenakan pendapatan


    operasional bersih atau Net Operating Income mengalami peningkatan secara
    keselruhan jika dilakukan penambahan line produk baru.
    6. Suppose that the company’s minimum required rate of return on operating assets
    is 12% and that performance is evaluated using residual income.
    a. Residual income = Net Operating income- (Averange operating asset* Minimum
    rate of return)
    = 800.000 - ( 4.000.000* 12%)
    = 320.000
    b. Residual income = Net Operating income- (Averange operating asset* Minimum
    rate of return)
    = 160.000 - ( 1.000.000* 12%)
    = 40.000
    c. Residual income = Net Operating income- (Averange operating asset* Minimum
    rate of return)
    = 960.000 - ( 5.000.000* 12%)
    = 360.000
    d. Terima, karena pendapatan akan meningkat dari 320.000 menjadi 360.000
    jika dilakukan penambahan line produk baru.

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