TUGAS AKUNTANSI MANAJEMEN

NBI / Kelas : 1222000121 / GG

Nama : Retno Ayu Widyastuti

District C (15.000 unit produk)

Keterangan Dibuka Ditutup

Sales $200.000 $0 Pengorbanan
Cost of Goods Sold (90.000) 0 Manfaat
Gross Margin 110.000 0

Marketing Expenses:
Freight out 15.000 0 Manfaat
Warehouse depreciation 16.000 16.000 -
Sales commissions 12.000 0 Manfaat
Sales salaries 8.000 0 Manfaat
District advertising 30.000 0 Manfaat
National advertising 23.000 23.000 -
Total marketing expenses 104.000 39.000

Administrative expenses:
District manajemen salaries 13.000 0 Manfaat
20.000, V : manfaat
Central office administrative terbagi atas Variable : 0 F:-
expenses Variable : 2.500 Fixed : 17.500
Fixed : 17.500
Total administrative expenses 33.000 17.500
Net Income $(27.000) $(56.500)

Sehingga diperoleh,
Pengorbanan : $200.000
Manfaat : $160.500
Variable cost

Sales commissions $12.000

Sales salaries 8.000
Freight out 15.000
District advertising 30.000
District management salaries 13.000
Central office administrative expense 2.500
TOTAL $80.500

Fixed cost

Warehouse depreciation $16.000

National advertising 23.000
Central office administrative expenses 17.500
TOTAL $56.500

Contribution Income Statement

TOTAL PER UNIT

Sales, 15.000 unit $200.000 $13,333
Less : variable expense 80.500 5,367
Contribution margin 119.500 $7,966
Less : fixed expense 56.500
Net Income $63.000

 CM ratio =

 BEP in unit sold

 BEP in total sales

Berdasarkan perhitungan pada contribution income statement jika district C tetap dibuka
memang tidak mengalami kerugian, namun pada income statement perusahaan akan
mengalami kerugian sebesar $27.000. Sedangkan jika district C ditutup akan ada lebih
banyak kerugian (pengorbanan) yang dialami perusahaan. Sehingga mungkin perusahaan
lebih baik tetap membuka district C namun dengan melakukan perubahan pada beberapa
biaya atau harga jual produknya.

Jika perusahaan menaikkan harga jual menjadi $16 per unit maka.

TOTAL PER UNIT

Sales, 15.000 unit $240.000 $16
Less : variable expense 80.500 5,367
Contribution margin 159.500 $10,633
Less : fixed expense 56.500
Net Income $103.000

Keterangan Dibuka
Sales $240.000
Cost of Goods Sold (90.000)
Gross Margin 150.000

Marketing Expenses:
Freight out 15.000
Warehouse depreciation 16.000
Sales commissions 12.000
Sales salaries 8.000
District advertising 30.000
National advertising 23.000
Total marketing expenses 104.000

Administrative expenses:
District manajemen salaries 13.000
20.000, terbagi atas
Central office administrative expenses Variable : 2.500
Fixed : 17.500
 Total administrative expenses 33.000
Net Income $13.000