UNIVERSITAS SRIWIJAYA

FAKULTAS EKONOMI
PROGRAM STUDI MAGISTER MANAJEMEN

SOAL UJIAN TENGAH SEMESTER

Mata Kuliah : Akuntansi Manajemen

Kelas : 54 Reguler C
Hari/Tanggal : Jum’at / 17 Maret 2023
Dosen : Dr. Luk Luk Fu’adah, M.B.A., Ak., CA
Dr. Shelly Febriana Kartasari, SE.M.Si.Ak

Petunjuk Soal:

1. Dikumpul paling lambat hari Jumat, 24 Maret 2023 (soft copy di GCR)
2. Isilah daftar hadir di E-Learning & Google Class Room
3. SILAKAN LAKUKAN REVIEW ARTIKEL TERLAMPIR. PILIH 2 ARTIKEL
DARI 3 ARTIKEL DI GCR.

Problem 1 (Score: 35)

Key Co is a multiple product manufacturer. The company produces three different models. In order to meet customer's needs,
Delta Co currently produces three different types for each motor model. The supplier would charge Rs.50 per product,
regardless of blade type. For the next year Key Co has projected the costs of its own blade production as follows (based on
projected volume of 40,000 units):
Direct materials $.300,000
Direct labour $.260,000
Variable overhead $.220,000
Fixed overhead:
Factory supervision $.140,000
Other fixed cost $.260,000
Total production costs $.1.180,000
Required:
1. For this part only, assume that the space presently occupied by blade production could be leased to another firm for
Rs.45,000 per year. How would this affect the make or buy decision? Why?
2. How has the composition of manufacturing costs changed during recent years? How has this change affected the
design of cost accounting systems?
3. Analyse which one is the best for management? Why?

Problem 2 (Score 40)

Harris Stereo Technology Inc produces and sells a single product, a stereo amplifiers. Selected cost and operating data
relating to the product for two years are given below:
Year Year
2020 2021
Units in beginning inventory 0 80.000
Units produced during the year 400.000 240.000
Units sold during the year 320.000 320.000
Units in ending inventory 80.000 0
Selling price per unit ................................... $ 2000
Manufacturing costs:
Variable per unit produced
Direct Materials ....................................... $ 660
Direct Labor ............................................ $ 240
Variable Overhead .................................. $ 160
Fixed per year ............................................ $ 5.000.000
Selling and Administrative costs
Variable per unit sold .................................... $ 160
Fixed per year ............................................... $ 2.800.000
Required:
1. Compute the unit product cost in each year uses Absorption Costing and Variable Costing?
2. Prepare an income statement for each year by using absorption costing and variable costing?
3. Analyse which costing do you choose and why?
4. Give some recomendations to improve their business?

Problem 3 (Score 25)

1. Make case and solution related “Cost, Volume, and Profit Analysis”
2. The analysis and solution detail based on your own case or problem?

Don’t cheat. Make your own Analysis.

Good Luck