JAWAB SOAL DEPARTEMENTALISASI

SOAL No. 1 PERUSAHAAN BINTANG

1.a. ALOKASI BOP sesungguhnya antar departemen Pembantu 1.b. ALOKASI BOP sesungguhnya antar departemen Pembantu 2 Alokasi BOP Sesungguhnya departemen Pembantu ke departemen Produksi
dengan metode Alokasi Kontinyu. dengan metode Aljabar
Keterangan dept. Produksi departemen Pembantu
Keterangan Dept. X Dept. Y Dept. Z X = 1,000,000 + 0,10 Y + 0,05 Z ….. I dept. A dept. B dept. X dept. Y dept. Z
Y= 1,250,000 + 0,05 X + 0,10 Z ….. II
BOP langsung & tdk. 1,000,000.000 1,250,000.000 500,000.000 Z= 500,000 + 0,05 X + 0,10 Y ….. III BOP langsung & tdk 2,500,000 5,000,000 1,000,000 1,250,000 500,000
Alokasi BOP dept. X (1,000,000.000) 50,000.000 50,000.000 Alokasi :
- 1,300,000.000 550,000.000 I & II Dept. Z 417,876 174,115 34,823 69,646 (696,460)
Alokasi BOP dept. Y 130,000.000 (1,300,000.000) 130,000.000 (1,000,000) = - X + 0,10Y + 0,05 Z Dept. Y 689,139 413,484 137,828 (1,378,279) 137,828
130,000.000 - 680,000.000 (1,250,000) = 0,05X - Y + 0,10 Z *20 Dept. X 586,325 469,060 (1,172,651) 58,633 58,633
Alokasi BOP dept. Z 34,000.000 68,000.000 (680,000.000) BOP sesungguhnya 4,193,341 6,056,659 - - -
164,000.000 68,000.000 - (1,000,000) = - X + 0,10Y + 0,05 Z
Alokasi BOP dept. X (164,000.000) 8,200.000 8,200.000 (25,000,000) = X - 20 Y + 2,00 Z BOP applied :
- 76,200.000 8,200.000 (26,000,000) = - 19,90 Y +2,05 Z ….. IV Dept. A
Alokasi BOP dept. Y 7,620.000 (76,200.000) 7,620.000 2,050 * 2,225 4,561,250 5,750,000 / 25,000
7,620.000 - 15,820.000 I & III Dept. B
Alokasi BOP dept. Z 791.000 1,582.000 (15,820.000) (1,000,000) = - X + 0,10Y + 0,05 Z 24,000 * 230 5,520,000 4,450,000 / 2,000
8,411.000 1,582.000 - (500,000) = 0,05 X + 0,10 Y - Z - *20
Alokasi BOP dept. X (8,411.000) 420.550 420.550 (500,000) = - 1,05 X - 1,05 Z Selisih BOP 367,909 (536,659)
- 2,002.550 420.550 overapplied underapplied
Alokasi BOP dept. Y 200.255 (2,002.550) 200.255 (1,000,000) = - X + 0,10Y + 0,05 Z
200.255 - 620.805 (10,000,000) = + X + 2,00Y + 20,00 Z ANALISIS SELISIH BOP
Alokasi BOP dept. Z 31.040 62.081 (620.805) (11,000,000) = + 2,10Y + 19,95 Z ….. V
231.295 62.081 - Dept. A , overapplied 367,909 2,950,000 / 2,000
Alokasi BOP dept. X (231.295) 11.565 11.565 IV & V Spending variance
- 73.645 11.565 (26,000,000) = - 19,90 Y + 2,05 Z -54600000 -41.79 4.305 BOP sesungguhnya 4,193,341
Alokasi BOP dept. Y 7.365 (73.645) 7.365 (11,000,000) = + 2,10 Y + 19,95 Z 218900000 -41.79 397.005 BOP yg dianggarkan
7.365 - 18.929 -273500000 0 -392.7 BOP tetap 1,500,000
Alokasi BOP dept. Z 0.946 1.893 (18.929) (54,600,000) = - 41,79 Y + 4,305 Z BOP Variabel 2,050 * 1,475 3,023,750
8.311 1.893 - 218,900,000 = - 41,79 Y - 397,005 Z - 4,523,750
Alokasi BOP dept. X (8.311) 0.416 0.416 (273,500,000) = 401,310 Z Selisih budget overapplied 330,409 ( L )
- 2.308 0.416
Alokasi BOP dept. Y 0.231 (2.308) 0.231 Z = 696,460 Idle Capacity
0.231 - 0.646 Jam mesin yg dianggarkan 2,000 jam
Alokasi BOP dept. Z 0.032 0.065 (0.646) 41,79 Y = 54,600,000 + 4,305 Z 2,998,262 Jam mesin sesungguhnya 2,050 jam
0.263 0.065 - = 57,598,262 / 41.79 50 jam
1,172,650.869 1,378,278.568 696,460.381 Y = 1,378,279 tarip BOP tetap 750.00
Selisih kapasitas Overapplied 37,500 ( L )
X = 1,000,000 + 0,10 Y + 0,05 Z Total 367,909
1,000,000 + 137,828 + 34,823
X= 1,172,651
Dept. B, underapplied (536,659) 3,750,000/25,000
Spending variance
BOP sesungguhnya 6,056,659
BOP yg dianggarkan
BOP tetap 2,000,000
BOP Variabel 24,000*150 3,600,000
5,600,000
Selisih budget underapplied (456,659) ( R )

Idle Capacity
Jam TKL yg dianggarkan 25,000 jam
Jam TKL sesungguhnya 24,000 jam
1,000 jam
tarip BOP tetap 80.00
Selisih kapasitas Overapplied (80,000)
Total Selisih (536,659) ( R )

LP3I Surabaya, Mei 2003

505404120.xls = #1
Sentot Rina Wahjono