Akuntansi Manajemen Lanjutan – Assignment #8

Problem 17.27
Berdasarkan data problem 17.27:
Purchase price 8 per set
Purchase quantity 100.000 sets
Prime cost 5 per set
Production capacity 80.000 per line
Total line 3
Salary of spv $40.000 per line
Addition cost $1,5 per machine hour

The variable rate is the cost per unit of resources acquired as needed for each activity:

Current Fixed Variable

Activity Lumpy
Activity Cost driver activity Activity activity
Usage Quantity
Capacity rate rate
number of
Setups 1.000 800 100 200 500
setups
number of
Purchasing 50.000 47.000 5.000 10 1
orders
Inspection
Inspecting 20.000 18.000 2.000 15 none
hours
Number of
Material handling 9.000 8.700 500 30 1,5
moves

The demands that the production of blades places on the overhead activities are as follows:

Demands Resources demands

Machining 50.000 machine hours
Setups 250 Setups
purchase orders (associated with
Purchasing 4.000
materials)
Inspection 1.500 inspection hours
Material handling 650 Moves

If the blades are made → purchase orders will decrease by 6,500 (the number associated with
their purchase); the moves for the handling of incoming blades will decrease by 400; Any
unused activity capacity is viewed as permanent

1
 Akuntansi Manajemen Lanjutan – Assignment #8

Jawaban:
1.
Make Buy Difference
Prime Cost ($5x100.000) 500.000 0 500.000
Setups
145.000 0 145.000
($200x100)+($500x250)
Purchasing ($10x5000) - 50.000 - 50.000
Material handling ($1,50x250) 375 0 375
Purchase price ($8x100.000) 0 800.000 - 800.000
Salary spv (2x $40.000) 80.000 0 80.000
Additional cost ($1,5 x 50.000) 75.000 0 75.000
800.375 850.000 - 49.625

Jadi, berdasarkan perhitungan tersebut, Nievo membuat blades karena dengan membuat
akan menghemat biaya sebesar $49.625 dibandingkan Nievo membeli blades.

2. Model ABC dapat membantu kita memilah perilaku berbagai biaya aktivitas dan menilai
relevansinya secara lebih lengkap dan luas. Sedangkan, pendekatan konvensional hanya
memilah biaya seperti bahan baku langsung, tenaga kerja langsung dan biaya overhead
tanpa memperlihatkan aktivitas yang relevan pada setiap alternatif pilihan keputusan.