NIM: 031052479
PRODI: AKUNTANSI
TUGAS 2 AKUNTANSI MANAJEMEN
total 1.000.000
Pertanyaan :
Hitunglah biaya per unit untuk kedua produk tersebut berdasar aktivitas (ABC)
2 Diketahui data perhitungan laba operasi tunai dan penyusutan sebagai berikut :
Penyusutan 20 4
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Pertanyaan:
1) Hitunglah BEP!
ANSWER :
= 2000.000
.
𝑝𝑟𝑜𝑑𝑢𝑘 𝐵 = × 𝑗𝑎𝑚 𝑚𝑒𝑠𝑖𝑛 𝐵
250.000
= × 1000
5.000
= 50.000
= 200.000
𝑏. 𝑝𝑒𝑚𝑒𝑙𝑖ℎ𝑎𝑟𝑎𝑎𝑛 𝑏𝑎ℎ𝑎𝑛
𝑝𝑟𝑜𝑑𝑢𝑘 𝐵 = × 𝑗𝑎𝑚 𝑚𝑒𝑠𝑖𝑛 𝐵
𝑗𝑢𝑚𝑙𝑎ℎ 𝑗𝑎𝑚 𝑚𝑒𝑠𝑖𝑛
300.000
= × 200
600
= 100.00
c. Biaya persiapan mesin per produk
𝐵. 𝑝𝑒𝑚𝑒𝑙𝑖ℎ𝑎𝑟𝑎𝑎𝑛 𝑏𝑎ℎ𝑎𝑛
𝑝𝑟𝑜𝑑𝑢𝑘 𝐴 = × 𝑗𝑎𝑚 𝑚𝑒𝑠𝑖𝑛 𝐴
𝑗𝑢𝑚𝑙𝑎ℎ 𝑗𝑎𝑚 𝑚𝑒𝑠𝑖𝑛
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450.000
= × 100
150
= 300.000
𝐵. 𝑃. 𝑚𝑒𝑠𝑖𝑛
𝑝𝑟𝑜𝑑𝑢𝑘 𝐵 = × 𝑗𝑎𝑚 𝑚𝑒𝑠𝑖𝑛 𝐵
𝑗𝑢𝑚𝑙𝑎ℎ 𝑗𝑎𝑚 𝑚𝑒𝑠𝑖𝑛
450.000
= × 50
150
= 150.000
200.000
200.000
𝑇𝑜𝑡𝑎𝑙 𝐵 𝑜𝑣𝑒𝑟ℎ𝑒𝑎𝑑 𝐴 = 300.000
700.000
50.000
100.000
𝑇𝑜𝑡𝑎𝑙 𝐵 𝑜𝑣𝑒𝑟ℎ𝑒𝑎𝑑 𝐵 = 150.000
300.00
A B
B. UTAMA 800.000 200.000
B. OVERHEAD 700.000 300.000
TOTAL B. PRODUKSI 1.500.000( dibagi) 500.000 (dibagi)
200 100
UNIT PRODUKSI
2.
a. BEP =biaya tetap : (harga jual per unit-b. variabel per unit)
=80 : (5-3)
=80 : 2
=40 unit
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c. Shut down point= biaya tetap tunai/margin kontribusi rasio
= 80⁄(1 − )
= 80
= 80 × = 200
This study source was downloaded by 100000825571112 from CourseHero.com on 11-09-2022 19:42:04 GMT -06:00
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