12010117130207
Akuntansi Manajemen
Kelas B
Minggu Ke 9
PROBLEM 8–26 Behavioral Aspects of Budgeting; Ethics and the Manager LO8–1
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.
Jika selalu menggunakan budgetary slack maka Atkins dan Granger akan
cenderung untuk selalu melakukan penyesuaian dan kompromi setiap periode
sehingga sulit mengproyeksikan anggaran jangka panjang.
Case
$26,000 February
$320,000 March
3. A budgeted income statement for the three-month period ending June 30. Use the
contribution
approach.