Imam Tantowi

2019011130
Akuntansi Blended

Akuntansi Manajemen
1. a)
Physical Flow Schedule
Units to be accounted for :
Units in beginning
work in process 75% 14.000
Units started during the period 2.500
Total units to account for 16.500

Unit accounted for:

Units completed and transferred out:
Started and completed 12.500
From begining work in process 2.500 15.000
Units in ending work in process 25% 1.500
Total units accounted for 16.500

b)
Equivalent Units
Units completed 15.000
Add: Units in ending work in process x Fraction
complete (1.500x25%) 375
Equivalent units of
output 15.375

c)
Computation of Unit Cost
84.960 6
15.375

d)
Cost Reconciliation
Good transferred out 90.000
Goods in ending work in process 11.200
Total costs accounted
for 101.200
2.
RI
laba operasi bersih - tingkat pengembalian minimal x activa operasi)
170.000.000 20500000
149.500.000

ROI
(Pendapatan investasi - Biaya Investasi) / Biaya Investasi x 100%
100.000.000 2.500.000
97.500.000

3.
Direct
costs 240.000 270.000 345.000 456.000
BD 70 23
Akuntansi 20.000 200 12.350 6.650

0,75 x 240.000 180000

0,25 x 240.000 45000
0,50 x 240.000 120000

0,20 x 240.000 48000 144000

0,20 x 270.000 54000

4.