QUIZ MANAGERIAL ACCOUNTING

CLOSED BOOK; 45 menit

Nama : Faradiba Mauradi

NIM : 20/461123/EK/23079
Jurusan : Akuntansi

MULTIPLE CHOICES (60%)

1. What is the difference between activity-based management and activity-based costing?
a. Activity-based costing and process value analysis are emphasized by activity-
based management.
b. Activity-based management is a system-wide approach with the objective of
improving customer value, and activity-based costing is concerned with improving
the accuracy of the cost of products.
c. Activity-based costing is part of activity-based management.
d. all of the above
2. The following current-year information is available for Petersen's marketing consulting firm:
Beginning work in process $ 1,000
Ending work in process 1,500
Direct labor 75,000
Direct materials 20,500
Overhead 90,000
What is the cost of services sold?
a. $186,000
b. $185,500
c. $185,000
d. $165,000
3. Cost function is represented by the following formula:
a. Total cost = Fixed costs + (Variable rate  Output)
b. Total cost = Fixed costs-(Variable rate  Output)
c. Total cost + Fixed costs = (Variable rate  Output)
d. Total cost = (Fixed rate  Output) + (Variable rate  Output)
4. Which of the following statements is true concerning an activity-based costing system?
a. An activity-based costing system differs from a functional-based cost system in
the nature and number of the cost drivers used.
b. An activity-based costing system uses both unit-based and nonunit-based cost
drivers that reflect a cause-and-effect relationship.
c. An activity-based costing system can trace cost accurately to cost objects other
than products.
d. An activity-based costing system does all of the above.
5. Activity-based management can be viewed as an information system with broad objectives.
Which of the following is NOT on of the broad objectives of ABM?
a. Support continuous improvement through cost reduction.
b. Increase the non-value-added costs through increased collection of more
accurate cost accounting information.
c. Improve decision making through more accurate cost data.
d. All of the above are broad objectives of ABM.
6. Which of the following statements regarding process order costing is true?
a. It accumulates cost by department or process.
b. It is used for homogenous products.
c. Unit cost is calculated process costs of the period by the units produced in the
period.
d. all of the above
7. The difference in net income using variable and absorption costing can be explained by
a. the difference in product costs under each method multiplied by the number of
units sold
b. the difference in the number of units sold and produced multiplied by the fixed
overhead rate per unit
c. the change in fixed overhead in inventory
d. both b and c
8. The following information pertains to Job No. 15:
Job No. 15
Direct materials $1,000
Direct labor $2,000
Manufacturing overhead is applied at 60 percent of direct labor cost.
If 100 units were produced in Job No. 15, the unit cost of Job No. 15 would be
a. $48
b. $42
c. $30
d. $12
e. none of the above
9. Reasons why a management accountant should have a cross-functional perspective include
which of the following?
a. There are a number of definitions of product cost to use in a variety of decision-
making situations.
b. In managing the value chain, all functions of the business must be understood.
c. A decision made in one area affects the other areas (functions).
d. all of the above
10. Which of the following best describes the term “relevant range.”
a. The relevant range refers to the range of fixed costs present in an organization.
b. The relevant range pertains to a single unit of product.
c. The relevant range is the range of output over which cost assumptions are valid.
d. The relevant range is the same for all products a company may produce.
The Pritchert Company recorded the following manufacturing costs in the accounting period just
ended:
Direct materials $20,000
Direct labor 40,000
Manufacturing overhead 50,000
Selling and administrative costs 24,000
11. Refer to Figure above. Calculate Pritchert Company's total conversion cost.
a. $50,000
b. $90,000
c. $56,000
d. $124,000
12. Refer to Figure above. Calculate Pritchert Company's total manufacturing cost.
a. $110,000
b. $134,000
c. $90,000
d. $70,000
13. Which of the following is NOT an objective of activity-based management?
a. to improve decision making through better cost information
b to increase the number of activities necessary to perform processes
.
c. to encourage cost reduction through continuous improvement
d. to increase profitability
14. Which of the following is an example of a value-added activity?
a. supervision of production workers
b. inspection of products
c. scheduling of production
d. all are value-added activities
15. Asumsi EOQ model?
a. Kuantitas order berbeda tiap reorder point.
b. Demand ordering & carrying costs fluktuasi
c. tiada timely labor costs.
d. No stockouts occur.

PERKEMBANGAN KONSEP AKUNTANSI MANAJEMEN (40%)

 Seven Eleven & Dilemma Bisnis Retail?
Seven Eleven Indonesia (SEI) pelopor model bisnis
Convenience Store yang mengedepankan ruang ritel
dikombinasikan public space nyaman untuk hangout.
Pengaturan perizinan atas jarak modern ritel dan zonasi
wilayah pasar tradisional dimoderasi dengan porsi retail
hanya 30% atas total luas store, sedang makanan &
minuman merupakan penyumbang terbesar dari sisi
penjualan. Dari sisi value chain terkait pengembangan jenis menu, varian dan kepastian rantai
pasokan dikembangkan kerja sama spesifik dengan penyedia jasa yang terpilih dari negara asalnya.
Pelajaran berharga atas kasus bangkrutnya SEI, menjadi dilema bisnis retail Indonesia yang sedang
mengalami stagnasi terkait strategi bisnis yang dikembangkannya agar tetap mampu bertahan,
ditambah dengan sisi lain seperti regulasi/sosial-ekonomi masyarakat
QUESTIONs:
1. Berdasarkan managerial accounting concepts beri komentar Saudara atas kasus diatas?

Jawab :
Menurut saya, pada kasus diatas merupakan salah satu contoh kurangnya aplikasi planning
dan controlling yang matang pada continuous financing. Manajemen SEI terkesan sangat
gegabah dalam mengambil Tindakan. Hal ini ditandai dengan, pada awal periode SEI langsung
melakukan ekspansi bisnis secara besar-besaran. Hal tersebut menimbulkan uang pendanaan
habis di awal dan kurang untuk mendanai kegiatan operasional rutin perusahaan. Selain itu, di
tengah kekurangan dana SEI terlalu menyulitkan mekanisme pendanaan bagi investor
sehingga investor mengurungkan niatnya untuk berinvestasi di SEI.
2. What went wrong dalam kasus dari kegiatan operasional SEI?
Jawab :
SEI melakukan kesalahan pada pengelolaan dana nya. Dana yang seharusnya sebisa mungkin
dihemat untuk keberlangsungan operasional rutin perusahaan justru dihabiskan di periode
awal untuk ekspansi dan renovasi besar-besaran pada bangunannya tanpa
mempertimbangkan planning terkait anggaran profit perusahaan. Selain itu, SEI juga terlalu
menyulitkan investor dalam berinvestasi. Hal tersebut yang menyebabkan para investor
enggan untuk berinvestasi di SEI.
3. Apa dan bagaimana strategi yang digunakan pebisnis ritel Indonesia untuk
memenangkan/bertahan persaingan dalam industri ritel sekaligus mengatasi dilema di atas?
Jawab :
Strategi yang dapat digunakan pebisnis ritel untuk bertahan dalam industry ritel adalah
dengan melakukan planning dan controlling yang baik terutama dalam pengelolaan
pendanaan. Arus kas/dana perusahaan ibarat jantungnya perusahaan. Tanpa pengelolaan
dana yang baik akan menyebabkan perusahaan kekurangan dana dan dampak buruknya
berakibat pada kebangkrutan. Pengelolaan dana harus dilakukan secara berkelanjutan agar
perusahaan tetap bertahan, serta meningkatkan aktivitas perencanaan pada profit
perusahaan tersebut. Planning profit tersebut dapat dilakukan dengan memberikan inovasi
pada produk perusahaan. Hal tersebut dapat mempertahankan kegiatan operasional
perusahaan karena mampu membuat planning dan peningkatan profit yang baik.
A cup of CaPPuciNo 4 your SOUL:
“The only person you are destined to become is the person you decide to be.”
~Ralph Waldo Emerson