Nama : Rhagita Anggy Panggabean

NIM : 12010119130187

Mata Kuliah : Akuntansi Manajemen

Kelas :B

Dosen Pengampu : Dr. Etna Nur Afri Yuyetta, S.E., Akt., M.Si.

TUGAS MINGGU 9

PROBLEM 8-26

1. Marge Atkins and Pete Granger have described the use of what is sometimes called
budgetary slack.
a. Explain why Atkins and Granger behave in this manner and describe the benefits
they expect to realize from the use of budgetary slack.
b. Explain how the use of budgetary slack can adversely affect Atkins and Granger.
2. As a management accountant, Scott Ford believes that the behavior described by
Marge Atkins and Pete Granger may be unethical. By referring to the IMA’s
Statement of Ethical Professional Practice in the Prologue, explain why the use of
budgetary slack may be unethical.

PENYELESAIAN PROBLEM 8-26

1.
a. Manfaat yang diperoleh apabila Marge Atkins dan Pete Granger menggunakan
kesenjangan anggaran (budgetary slack) :

• Karyawan akan melakukan lindung nilai terhadap hal-hal yang tidak

terduga seperti ketidakpastian atau risiko.
• Pemanfaatan budgetary slack memungkinkan karyawan untuk bekerja
melampaui harapan dan menunjukkan kinerja yang konstan. Ini penting
ketika prestasi kerja dihitung berdasarkan kekuatan hasil aktual terhadap
anggaran.
 • Karyawan mampu menggabungkan tujuan organisasi dan pribadi melalui
pemanfaatan budgetary slack sebagai kinerja yang baik yang mengarah
pada peningkatan gaji, promosi, dan tunjangan tambahan.
b. Bagaimana penggunaan budgetary slack mempengaruhi dan merugikan Marge
Atkins dan Pete Granger :
• Pembatasan efektivitas anggaran untuk mendukung karyawan dalam
menciptakan kinerja terbaik.
• Mempengaruhi kemampuan karyawan untuk mengenali lingkup masalah
dan mencapai tindakan perbaikan yang sesuai.
• Mengurangi kredibilitas karyawan dalam sudut pandang manajemen.
Selain itu, penggunaan budgetary slack dapat mempengaruhi pengambilan
keputusan manajemen karena anggaran akan menunjukkan lebih sedikit
kontribusi (penjualan rendah, beban tinggi). Keputusan terkait keuntungan
produk, tingkat karyawan, manfaat-manfaat lain, dll mungkin mempunyai efek
yang kurang baik terhadap departemen Marge Atkins dan Pete Granger.
2. Beberapa orang menggunakan konsep budgetary slack, lebih spesifik lagi jika konsep
tersebut mengandung efek yang membahayakn perusahaan. Dalam penilaian terhadap
kondisi ini, standard dalam “Standard Kode Etik Untuk Akuntan Manajemen” dapat
diukur dengan aspek-aspek di bawah ini.
• Kompetensi
Persiapan laporan yang jelas dengan menggunakan data yang reliabel dan relevan
yang harus dipersiapkan terlebih dahulu.
• Kerahasiaan
Standard kerahasiaan tidak diterapkan di situasi seperti ini.
• Integritas
Menghindari tindakan yang mengarah pada menumbangkan tujuan sah
perusahaan, komunikasi yang terkait informasi yang baik maupun yang kurang
baik harus dilakukan.

CASE LO8-2, LO8-4,…

Prepare a master budget for the three-month period ending June 30. Include the following
detailed schedules:
1.
a. A sales budget, by month and in total.
b. A schedule of expected cash collections, by month and in total.
c. A merchandise purchases budget in units and in dollars. Show the budget by
month and in total.
d. A schedule of expected cash disbursements for merchandise purchases, by month
and in total.
2. A cash budget. Show the budget by month and in total. Determine any borrowing that
would be needed to maintain the minimum cash balance of $50,000.
3. A budgeted income statement for the three-month period ending June 30. Use the
contribution approach.
4. A budgeted balance sheet as of June 30

PENYELESAIAN CASE LO8-2, LO8-4,…

1.
a. Sales Budget
Earrings Unlimited
Sales Budget
For the Three-Month Period Ending June 30
April May June Total
Budgeted unit sales 65,000 100,000 50,000 215,000
Selling price per unit $10 $10 $10 $10
Total sales $650,000 $1,000,000 $500,000 $2,150,000

b. Schedule of expected cash collection, by month and in total

Earrings Unlimited
Schedule of expected cash collection, by month and in total
For the Three-Month Period Ending June 30
April May June Total
Beginning Acc. Receivable: $346,000
February Sales $26,000
March Sales $280,000 $40,000
 April Sales $130,000 $455,000 $65,000 $650,000
May Sales $200,000 $700,000 $900,000
June Sales $100,000 $100,000
Total Cash Collection $436,000 $695,000 $865,000 $1,996,000

c. Merchandise Purchases Budget

Earrings Unlimited
Merchandise Purchases Budget
For the Three-Month Period Ending June 30
April May June Total
Budgeted unit sales 65,000 100,000 50,000 215,000
Add: Desired end. Inventory
(40% x Cost of sales of the 40,000 20,000 12,000 $72,000
next month : $4)
Total Required Units 105,000 120,000 62,000 287,000
Less: Beginning inventory 26,000 40,000 20,000 86,000
(40% x Cost of sales of the
month : $4)
Required purchases 79,000 80,000 42,000 201,000
Cost of purchases
$316,000 $320,000 $168,000 $804,000
(Required purchases x $4)

d. Schedule of expected cash disbursements for merchandise purchases

Earrings Unlimited
Schedule of Expected Cash Disbursements for Merchandise Purchases
For the Three-Month Period Ending June 30
April May June Total
Accounts payable $100,000 $100,000
April purchases $158,000 $158,000 $316,000
May purchases $160,000 $160,000 $320,000
June purchases $84,000 $84,000
 Total cash payments $258,000 $318,000 $244,000 $820,000
Cost of purchases
$316,000 $320,000 $168,000 $804,000
(Required purchases x $4)

2. Cash Budget
Earrings Unlimited
Cash Budget
For the Three-Month Period Ending June 30
April May June Total
Cash balance $74,000 $50,000 $50,000 $174,000
Add: Collection from $436,000 $695,000 $865,000 $1,996,000
customers
Total cash available $510,000 $745,000 $915,000 $2,170,000
Less: Disbursements $258,000 $318,000 $244,000 $820,000
Merch. $200,000 $2,000,000 $2,000,000 $4,200,000
purchases $18,000 $18,000 $18,000 $54,000
Advertising $106,000 $106,000 $106,000 $318,000
Rent $26,000 $40,000 $20,000 $86,000
Salaries $26,000 $40,000 $20,000 $86,000
Commissions $7,000 $7,000 $7,000 $21,000
Utilities $16,000 $40,000 $56,000
Equipm. $15,000 $15,000
purchases
Dividends paid
Total disbursements $656,000 $2,545,000 $2,455,000 $5,656,000
Excess (deficiency) of ($120,000) 40,000 280,000 100,000
receipts over
disbursments
Financing:
Borrowings $170,000 $10,000 $180,000
Repayments ($180,000) ($180,000)
Interest ($5,300) ($5,300)
 Total financing $170,000 $10,000 ($185,300) ($5,300)
Cash balance, ending $50,000 $50,000 $94,700 $94,700

3. Budgeted Income Statement

Earrings Unlimited
Budgeted Income Statement
For the Three-Month Period Ending June 30
Sales $2,150,000
Variable expenses :
Cost of goods sold ($860,000)
Commisssions ($86,000)
Total Variable expenses ($946,000)
Contribution Margin $1,204,000
Fixed expenses :
Advertising ($600,000)
Rent ($54,000)
Salaries ($318,000)
Utilities ($21,000)
Insurance ($9,000)
Depreciation ($42,000)
Total Fixed expenses ($1,044,000)
Net operating income $180,000
Interest expense ($5,300)
Net income $154,700

4. Budgted Balance Sheet for June 30

Earrings Unlimited
Budgeted Balance Sheet
June 30
Assets Liabilities and Stakeholders’ Equity
Cash Accounts payable,
$94,700 $84,000
purchases
Accounts Dividends payable
$500,000 $15,000
receivable*
Inventory $48,000 Capital stock $800,000
Prepaid insurance Retained
$12,000 $719,700
earnings**
Property and
$984,000
equipment, net
Total $1,618,700 Total $1,618,700

*Accounts receivable
May sales x 10% = $100,000
June sales x 10% = $400,000
Total = $500,000

**Retained earnings
Balance, March 31 = $580,000
Add net income = $154,700
Total = $734,700
Less dividend declared = ($15,000)
Balamce, June 30 = $719,700