SOAL AKUNTANSI KEUANGAN

Soal 1
PT ABC memproduksi 3 tipe disket. Masing-masing tipe memerlukan mesin khusus yang
memiliki kapasitas operasional total 15.000 jam per tahun. Informasi ketiga produk sbb:
Tipe A
Tipe B
Tipe C
Harga jual
$9
$ 30
$ 35
Biaya variabel
$6
$ 20
$ 10
Jam mesin dibutuhkan
0,10
0,50
0,75
Direktur pemasaran menilai permintaan untuk ketiga tipe disket dan yakin bahwa perusahaan
dapat menjual sebanyak mungkin yang dapat diproduksi.
Berapa banyak dari masing-masing tipe yang seharusnya diproduksi dan dijual untuk
memaksimalkan margin kontribusi perusahaan? Berapakah total kontribusi margi untuk pilihan
saudara.
a. $500,000
c. $100,000
b. $250,000
d. $175,000
Pembahasan:
Basic
Standard
Deluxe
Price
$ 9.00
$30.00
$35.00
Variable cost
6.00
20.00
10.00
Contribution margin
$ 3.00
$10.00
$25.00
Machine hours
0.10
0.50
0.75
Contribution margin/MHr.
$30.00
$20.00
$33.33
The company should sell only the deluxe unit with contribution margin per machine hour of
$33.33. Sealing can produce 20,000 (15,000/0.75) deluxe units per year. These 20,000 units,
multiplied by the $25 contribution margin per unit, would yield total contribution margin of
$500,000.
Soal 2
An important difference between financial measures of quality and nonfinancial measures
of quality is that:
a.
financial measures of quality tend to be useful indicators of future long-term
performance, while nonfinancial measures have more of a short-term focus
b. nonfinancial measures of quality tend to be useful indicators of future long-term
performance, while financial measures of quality have more of a short-term
focus
c.
nonfinancial measures are generally too subjective to have any long-term
value
d.
None of these answers is correct.

Soal 3
Aromatic Coffee, Inc., sells two types of coffee, Colombian and Blue Mountain. The monthly
budget for U.S. coffee sales is based on a combination of last year's performance, a forecast of
industry sales, and the company's expected share of the U.S. market. The following information
is provided for March:

Sales in pounds

Actual
Colombian Blue Mountain
7,000 lbs.
8,000 lbs.

Budget
Colombian Blue Mountain
6,400 lbs.
8,600 lbs

Price per pound

Variable cost per pound

$25
11

$30
14

$25
12

$30
13

Contribution margin

$14

$16

$13

$17

Budgeted and actual fixed corporate-sustaining costs are $60,000 and $72,000, respectively.
Calculate the contribution margin for the static budget.
a. $230,000
c. $229,000
b. $239,400
d. $239,000
Pembahasan:
Static-budget contribution margin:
6,400 x $13 = $ 83,200
8,600 x $17 = 146,200
$229,400
Soal 4
Harry's Electronics manufactures TVs and VCRs. During February, the following activities
occurred:
Budgeted units sold
Budgeted contribution margin per unit
Actual units sold
Actual contribution margin per unit

TVs
17,640
$90
20,000
$100

VCRs
66,360
$156
80,000
$158

Determine the total sales-volume variance.

a. $50,000
c. $66,000
b. $56.000
d. $60,000
Pembahasan:
Total sales-volume variance = $66,000 favorable + $2,274,240 favorable = $2,340,240
favorable
Soal 5
Metropolitan Manufacturing expects to spend $400,000 in 20X6 in appraisal costs if it does not
change its incoming materials inspection method. If it decides to implement a new receiving
method, it will save $40,000 in fixed appraisal costs and variable costs of $0.40 per unit of

finished product. The new method involves $60,000 in training costs and an additional $160,000
in annual equipment rental. It takes two units of material for each finished product.
Internal failure costs average $80 per failed unit of finished goods. During 20X5, 5% of all
completed items had to be reworked. External failure costs average $200 per failed unit. The
company's average external failures are 1% of units sold. The company carries no ending
inventories, because all jobs are on a per order basis and a just-in-time inventory ordering
method is used.
How much will internal failure costs change, assuming 800,000 units of materials are received
and that the new receiving method reduces the amount of unacceptable product units in the
manufacturing process by 10%?
a.
$20,000 increase
b.
$25,000 decrease
c.
$80,000 decrease
d.
$160,000 decrease
Pembahasan:
Internal failure costs [(800,000/4) x 0.05 x $80]
10% reduction from new method
Savings

$800,000
x 0.10
$ 80,000

Soal 6
Regal Products has a budget of $900,000 in 20X6 for prevention costs. If it decides to automate a
portion of its prevention activities, it will save $60,000 in variable costs. The new method will
require $18,000 in training costs and $120,000 in annual equipment costs. Management is
willing to adjust the budget for an amount up to the cost of the new equipment. The budgeted
production level is 150,000 units.
Appraisal costs for the year are budgeted at $600,000. The new prevention procedures will save
appraisal costs of $30,000. Internal failure costs average $15 per failed unit of finished goods.
The internal failure rate is expected to be 3% of all completed items. The proposed changes will
cut the internal failure rate by one-third. Internal failure units are destroyed. External failure
costs average $54 per failed unit. The company's average external failures average 3% of units
sold. The new proposal will reduce this rate by 50%. Assume all units produced are sold and
there are no ending inventories.
What is the net change in the budget of prevention costs if the procedures are automated in
20X6? Will management agree with the changes?
a.
$60,000 decrease, yes
b. $78,000 increase, yes
c.
$60,000 increase, no
d.
$138,000 increase, no
New costs:

Training

$ 18,000

New equipment

120,000

$138,000
(60,000)
$ 78,000

Savings
Net increase in budget
Soal 7
Sebuah varian yang menguntungkan menunjukkan bahwa:
a. biaya yang dianggarkan kurang dari biaya yang sebenarnya
b. realisasi penerimaan melebihi pendapatan dianggarkan
c. jumlah aktual penurunan laba usaha relatif terhadap jumlah yang dianggarkan
d. Semua jawaban benar.
Soal 8
Schuppener Perusahaan hanya menjual produk untuk $ 17 per unit, biaya produksi variabel
adalah $ 5 per unit, dan biaya penjualan dan administrasi adalah $ 2 per unit. Biaya tetap untuk
10.000 unit adalah $ 10.000. Margin kontribusi adalah:
a. $ 12 per unit
b. $ 10 per unit
c. $ 11 per unit
d. $ 8 per Unit
Pembahasan:
$ 17 - $ 5 - $ 2 = $ 10
Soal 9
Titik impas dalam analisis CVP didefinisikan sebagai:
a. ketika biaya tetap sama total pendapatan
b. biaya tetap dibagi dengan margin kontribusi per unit
c. pendapatan dikurangi biaya variabel pendapatan operasional sebesar
d. ketika persentase margin kontribusi sama dengan total pendapatan dibagi dengan biaya
variabel
Soal 10
Sebuah contoh dari faktor kualitatif untuk proses pengambilan keputusan adalah:
a. kepuasan pelanggan
b. unit terjual
c. biaya bahan
d. jam kerja yang dikeluarkan