Tugas Manajemen Akuntansi

Kelompok 4

Nia Rahayu Niati Novia Lestari Leopard Mayumi Ilma Yacobus Runtuwene #1401124720

Group Task

Tugas Team 4

1.

Selesaikan url berikut:

http://wps.prenhall.com/bp_horngren_cost_13/85/21856/5595311.cw/index.html Petunjuk, selesaikan dengan langkah berikut:

a. Pilih Chapter 5 (Activity-Based Costing dan Activity-Based Management) b. Internet Exercises

Jawaban : SAS and Activity-Based Costing and Activity-Based Management Activity-based costing and activity-based management is a complex task that can be implemented across a wide variety of applications. These applications can be either product based or service based. Accurately estimating cost is sufficiently complex to justify a dedicated software application, such as SASs Activity-Based Management program. Visit SASs website and review case studies on the Multnomah County Sheriffs Department and for Blue Cross and Blue Shield of Montana. For each case address the following: What do you think is the cost object they are trying to manage? Suggest two cost drivers for each object. In the case Multonomah County Sheriffs Department case study the cost object that they are trying to manage are the divisions cost that being oversimplified before. Intuitively, they always knew the cost of housing a prisoner in the general population was far different from that of housing an offender in the jail's segregation unit, for example. In addition, prisoners with mental illness or drug addictions require more resources during incarceration. Now administrators can evaluate those disparities and demonstrate their effects on public policy.

After using ABC (Activity Based Costing), they have opportunity to articulate the issues of $115 per bed is oversimplified the divisions cost. So everyone can get better understanding of what it actually cost to house a particular type of inmate. Two cost driver in this case study are : 1. Bed facilities 2. Others resourcess facilities Blue Cross and Blue Shield of Montana :

File not Found Our Apologies We are unable to find the page you've requested. Please try using our site map or the search box below to find the information you're interested in.

If you still can't find what you are looking for, or would like to report a broken link or other error, please send e-mail to webmaster@sas.com.

2.

Selesaikan tugas berikut ini menggunakan Excel. 5-18, 5-20, 5-31 (13th edition

Charles Horngren)

Jawaban: 1. DIRECT PROFESIONAL TIME Rate Per Number Hour of Hours Total 4=2x 2 3 3 7,50 0 360 1,76 0 SUPPORT SERVICES Rate 5 Total 6=4x5 Amount Billed to Client 7=4+6

CLIENT 1 SEATTLE DOMINION : Myron Wolfson Ann Brown John Anderson TOKYO ENTERPRISES : Myron Wolfson Ann Brown John Anderson

500 120 80

15 3 22

30% 30% 30%

2,250 108 528

9,750 468 2,288 12,506

500 120 80

2 8 30

1,00 0 960 2,40 0

30% 30% 30%

300 288 720

1,300 1,248 3,120 5,668

2. DIRECT PROFESIONAL TIME Rate Num Per ber of Hour Hours Total SUPPORT SERVICES Ra te Amount Billed to Total Client

CLIENT

1 SEATTLE DOMINION : Myron Wolfson Ann Brown John Anderson TOKYO ENTERPRISES : Myron Wolfson Ann Brown John Anderson

2 500 120 80

3 15 3 22

4=2x3 7,500 360 1,760

5 50 50 50

6=3x5 750 150 1,100

7=4+6 8,250 510 2,860 11,620

500 120 80

2 8 30

1,000 960 2,400

50 50 50

100 400 1,500

1,100 1,360 3,900 6,360

SEATTLE DOMINION : TOKYO ENTERPRISES :

Requireme nt 1 12,506 5,668 18,174

Requirement 2 11,620 6,360 17,980

Kami lebih memilih cara yang pertama menggunakan professional labor cost jika dalam kasus diatas, karena support services yang didapat. 3.

Jawaban:

Rate per unit COST DRIVER ACTIVITY COST DRIVER Machining Machine Hours

RATE 375,000/(25,000+50,000) = 5 per machine hours 120,000/(50+50) = 1,200 per production run 105,000/(1,000+500) = 70 per inspection hour

Set up

Production Runs

Inspection

Inspection hours

1.

Overhead Cost per unit : MATHEMATICAL 5x 25,000 125,000 1,200 x 50 60,000 70 x 1,000 70,000 255,000 : 50,000 $ 5.1 FINANCIAL 5x 50,000 250,000 1,200 x 50 60,000 70 x 500 : $ 35,000 345,000 100,000 3.45

Machining Set Up Inspection Total Manufacturing Overhead Costs Divide by number of units Manufacturing Overhead cost per unit

2. Manufacturing Cost per unit : Direct materials Direct Manufacturing Labor MATHEMATICAL 150,000/5 0,000 3 50,000/50, 000 1 FINANCIAL 300,000/10 0,000 100,000/10 0,000 3 1

Manufacturing overhead Manufacturing Cost per unit :

5.1 $ 9.10 $

3.45 7.45

Jawaban: 1.

Material handling Quality Inspection Utilities Number of unit product

Forming Dept. 5,800 6,400 10,480 22,680 5,500

Assembly Dept. 9,400 14,100 11,010 34,510 7,800

Packaging Dept. 18,400 15,080 9,100 42,580 17,000

TROPHIES Direct materials Forming Aseembly Packaging Total Direct Labor Forming Aseembly Packaging Total 2.75 0.75 1 4.5

PLAQUES 1.75 1.5 0.75 4

MEDALLIONS 0.75 0.5 0.25 1.5

3.25 1.75 1 6

1.45 1.75 0.5 3.7

0.85 0.75 0.25 1.85

TROPHIES Direct Materials Direct Labor 24,750 33,000 57,750

PLAQUES 31,200 28,860 60,060

MEDALLIO NS 25,500 31,450 56,950

TOTAL 81,450 93,310 174,760

Budgeted overhead rate = ( 22,680 + 34,510 + 42,580 ) = 99,770 = 0.57 per dollar of direct cost. 174,760 174,760 2. TROPHIES 2=1/5500 4.50 6.00 10.50 5.99 16.49 PLAQUES 4=3/7800 4.00 3.70 7.70 4.39 12.09 MEDALLION S 6=5/17000 1.50 1.85 3.35 1.91 5.26 TOTAL 7 81,460 93,322 174,782 99,625 274,407

Direct materials Direct Labor Total Direct Cost Allocated Overhead Total Cost

1 24,7 50 33,0 00 57,7 50 32,9 18 90,6 68

3 31,2 00 28,8 60 60,0 60 34,2 34 94,2 94

5 25,5 00 31,4 50 56,9 50 32,4 62 89,4 12