Name

NIM
Code - Course
Class
Lecture code & name

CASE 1
1

2 and 3
Rakha diadri aryaputra
2501986681
ACCT6351005 - Accounting for Business
LA24
AMELIYA ROSITA, SE, MBA (D6397)

Balance scorecard is a performance management tool, it identify various business

funciton both internal and external
A Product cost itself is a direct cost involed in producing a Product cost include : burger
product. And period cost is cost that not included in meat,lettuce,tomato,raisin,other
product cost. ingredients,chef wages,electricity,waiter
wages

B Direct cost are expenses that goes directly into product direct cost include : burger
and service, while indirect cost are business expenses meat,lettuce,tomato,raisin,other
that not directly related into making the product itself. ingredients,chef wages,electricity,waiter
wages,telephone, cleaning supplies,
cleaning staff wages.

C Prime cost are expenses that directly related to creating Prime cost included : burger
a finished product, while conversion cost are expenses meat,lettuce,tomato,raisin,other
when turning raw material into a product. ingredients,chef wages,waiter wages

2 I have to disagree with that statement businesses is

always based on the market, and the market frequently
change eveytime, so there is no fixed cost especially in
the F&B business, the cost of raw material is always
changing depend on the market. But I can agree that
some of them are components of
product costs.

3 Cost behavior itself is a indicator of how cost will change Variable cost amout will increases or
if there is some changes in the activity. There are 3 decrease when there is a change in
types of of cost behavior certain activity. These are some
components that are included in
variable cost : Burger meat, lettuce,
tomato, raisin, other ingredients,
cleaning supplies,
Period cost include : depreciation of Total product cost = $7552
cooking utensil,depreciation of cash Total period cost = $1820
register,rent,cleaning
supplies,telephone,owner
salary,cleaning staff
wages,advertisement

indirect cost include : depreciation Total direct cost = $8222

of cooking utensil,depreciation of Total indirect cost = 3150`
cash register,rent,owner
salary,advertisement

Conversion cost included : chef Conversion costs = $8052

wages, waiter wages, electricity, Prime cost = 7052
cleaning supplies, cleaning staff
wages, owner salary, rent

Fixed cost amount will not increase semivariable cost means the
or decrease when there is a change amount is partially fixed and
in a activity. These are some partially variable. These are some
components that are included in component that are included in
fixed cost : chef wages, owner's fixed cost : electricity
salary, waiter wages, telephone,
depreciation of cookig utensil,
depreciation of cash register,
rent,advertisement, cleaning staff
wages.
1 contribution margin = net income - variable cost
65000 - 60000 = $5000

2 for a company maximizing profit is a priority because without

a profit a company cannot grow and expand, therefor
company need to make a plan to make profit, on of the
things to look at is cost behavior, cost behavior is a change in
amount of cost based on a certain activity. and cost behavior
can really effect a revenue stream, why? its because some
activity can effect the income in a company, for example
untrained staff use a machine without the right standart, that
kind of behavior can cause the company a lot of money to
repair the machine.