QU LATIHAN AMBL – 9 JUNI 2021

Question #1
PT AAA memiliki beberapa divisi. Namun hanya dua divisi yang mentransfer
produknya ke divisi lain. Divisi Tambang melakukan ekstraksi Mineral yang
kemudian akan ditransfer ke Divisi Metal. Mineral diproses di Divisi Metal
untuk menjadi Logam Campuran dan Logam Campuran ini dijual ke pelanggan
pada harga Rp 2.250.000 per unit. Mineral dapat dibeli dari dan dijual ke
pasar dalam jumlah yang tidak terbatas pada harga Rp 1.350.000 per unit.
Apabila Mineral dijual internal, biaya penjualan variable yang dapat dihindari
adalah sebesar Rp 75.000 per unit.

Sejak tahun lalu, Divisi Tambang diminta oleh PT AAA untuk mentransfer
total output tahunannya sebesar 1.000 unit Mineral ke Divisi Metal pada nilai
total biaya produksi plus 10%. Tahun lalu Divisi Metal memiliki contribution
margin sekitar Rp 570 juta dari hasil penjualan
1.000 unit; sementara contribution margin Divisi Tambang hanya sekitar Rp
378 juta dari transfer Mineral dengan jumlah yang sama.

Informasi struktur biaya detail untuk Divisi Tambang dan Divisi Metal tahun
terakhir adalah sebagai berikut: (RP)

Divisi Tambang Divisi Metal

Transfer price dari Divisi Tambang -- 990.000
Direct Material 180.000 90.000
Direct Labor 240.000 300.000

Manufacturing overhead 480.000 375.000

Total cost per unit Rp 900.000 Rp 1.755.000
Manufacturing overhead structure 60% Fixed Cost 20% Fixed Cost
40% Variable Cost 80% Variable Cost

DIMINTA
1. Apabila transfer price ditetapkan pada harga pasar, hitunglah nilai
contribution margin
masing-masing untuk Divisi Tambang dan Divisi
Metal (10%).
2. Apabila PT AAA menggunakan negotiated transfer price and memperbolehkan
divisi untuk membeli dan menjual di pasar, berapakah range harga transfer
(harga minimum dan harga maksimum) yang dapat diterima oleh Divisi
Tambang dan Divisi Metal? Jelaskan dengan singkat (8%).
3. Anda diminta memberikan saran kepada PT AAA terkait metode
transfer pricing yang
memberikan dampak perilaku terbaik bagi manajer divisi. Manakah yang
akan Anda sarankan? Cost-based, market-based, atau negotiated transfer
price? (3%). Berikan alasan Anda (4%)
QU LATIHAN AMBL – 9 JUNI 2021

SOAL 4 (30 points)

White Mountain Inc., owns a number of food service companies. Two divisions are
the Coffee Division and the Bakery Shop Division. The Coffee Division purchases and
roasts coffee beans for sale to supermarkets and specialty shops. The Bakery Shop
Division operates a chain of bakery shops where the variety of cakes and breads are
made on the premises. Coffee is an important item for sale along with the cakes and
breads and, to date has been purchased from the Coffee Division. Company policy
permits each manager the freedom to decide whether or not to buy or sell internally.
Each divisional manager is evaluated on the basis of return on investment and
residual income.

Recently, an outside supplier has offered to sell coffee beans, roasted and ground, to
the Bakery Shop Division for $4.00 per pound. Since the current price paid to the
Coffee Division is $4.50 per pound, Mike McDonnald, the manager of the Bakery
Shop Division, was interested in the offer. However, before making the decision to
switch to the outside supplier, he decided to approach Peter Brown, manager of the
Coffee Division, to see if he wanted to offer an even better price. If not, then Mike
would buy from the outside supplier.

Upon receiving the information from Mike about the outside offer, Peter gathered
the following information about the coffee:
Direct materials $0.90
Direct labor 0.40
Variable overhead 0.70
Fixed overhead *1.50
Total unit cost $3.50
*Fixed overhead is based on $1,500,000/1,000,000 pounds.

Selling price per pound $4.50

Production capacity 1,000,000 pounds
Internal sales 100,000 pounds

Required:
1. What do you think the advantages and disadvantages using ROI and Residual
income as company’s based performance measurement? Based on the
information, what type of responsibility center applied in White Mountain Inc.?
(4 points)
2. Assumed that the Coffee Division is producing at capacity and can sell all that it
produces to outside customers. How should Peter respond to Mike’s request for
a lower transfer price? Explain your answer. (3 points)
3. Based on situation (2) above, show your calculation of this effect on firm wide
profits and on each division’s profits. Explain your answer (3 points)
4. Now, assume that the Coffee Division is currently selling 950,000 pounds. If no
units are sold internally, total coffee sales will drop to 850,000 pounds. Suppose
that Peter refuses to lower the transfer price from $4.50. What are the minimum
and maximum transfer prices for this situation? Compute the effect on firm wide
profits and on each division’s profits. What do you think the impact of Peter
QU LATIHAN AMBL – 9 JUNI 2021

rejection of this offer to the company’s goal congruence? Explain your answer
(10 points)
5. Suppose now White Mountain Inc decide that the two divisions should make
transaction internally. The transfer price is the maximum price less $1. Compute
the effect on the firm’s profits and on each division’s profits. Who has benefited
from the outside bid? What do you think the impact of this policy to the
company’s goal congruence? Explain your answer (10 points)