Scribd Logo
Unggah

Selamat datang di Scribd!

  • Ak - Manajemen KELOMPOK (No 7-9) Praktikum1 Kasus 1

    Diunggah oleh

    fila maxwin
    7 tayangan20 halaman
    Dokumen tersebut merupakan tugas kelompok mahasiswa akuntansi manajemen yang membahas konsep-konsep dasar akuntansi biaya meliputi pengertian biaya, beban, biaya kesempatan serta objek biaya, metode alokasi biaya ke objek biaya, dan perbedaan antara produk dan jasa serta pengaruhnya terhadap akuntansi.

    Deskripsi Asli:

    Judul Asli

    Ak.manajemen KELOMPOK (no 7-9) praktikum1 kasus 1

    Hak Cipta

    © © All Rights Reserved

    Format Tersedia

    DOCX, PDF, TXT atau baca online dari Scribd

    Apakah menurut Anda dokumen ini bermanfaat?

    Apakah konten ini tidak pantas?

    Laporkan Dokumen Ini
    Dokumen tersebut merupakan tugas kelompok mahasiswa akuntansi manajemen yang membahas konsep-konsep dasar akuntansi biaya meliputi pengertian biaya, beban, biaya kesempatan serta objek biaya, metode alokasi biaya ke objek biaya, dan perbedaan antara produk dan jasa serta pengaruhnya terhadap akuntansi.

    Hak Cipta:

    © All Rights Reserved
    Unduh sebagai DOCX, PDF, TXT atau baca online dari Scribd
    Tandai sebagai konten tidak pantas
    7 tayangan20 halaman

    Ak - Manajemen KELOMPOK (No 7-9) Praktikum1 Kasus 1

    Diunggah oleh

    fila maxwin
    Dokumen tersebut merupakan tugas kelompok mahasiswa akuntansi manajemen yang membahas konsep-konsep dasar akuntansi biaya meliputi pengertian biaya, beban, biaya kesempatan serta objek biaya, metode alokasi biaya ke objek biaya, dan perbedaan antara produk dan jasa serta pengaruhnya terhadap akuntansi.

    Hak Cipta:

    © All Rights Reserved
    Unduh sebagai DOCX, PDF, TXT atau baca online dari Scribd
    Tandai sebagai konten tidak pantas
    dari 20

    TUGAS KELOMPOK

    NAMA KELOMPOK ……………………


    ANGGOTA :
    NAMA MAHASISWA & NIM……SEBUTKAN

    PRAKTIKUM AKUNTANSI MANAJEMEN II

    BASIC MANAGEMENT ACCOUNTING CONCEPTS

    NILAI :.................................

    FAKULTAS EKONOMI
    UNIVERSITAS ISLAM MALANG
    PRAKTIKUM AKUNTANSI MANAJEMEN II
    BASIC COST CONCEPT:
    TUJUAN:
    1. Mendeskripsikan proses pembebanan Cost.
    2. Mendefinisikan produk berwujud dan tidak berwujud.
    3. Menjelaskan perbedaan definisi cost product.
    4. Menyusun Laporan Laba Rugi untuk Organisasi Manufaktur dan Jasa.
    5. Menjelaskan Perbedaan Functional Based Management dan Activity Based
    Management.
    Bahan:
    Hansen, Don R & Maryanne M. Mowen, 2017, Management Accounting, Edisi 8 Bab 2

    I. JAWABLAH SOAL DIBAWAH INI:


    1. Jelaskan yang dimaksud dengan Cost, Expense dan Opportunity cost serta berikan contohnya.
    Jawab:
    .......................................................................................................................................... ............
    ..............................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    2. Dalam Pembebanan cost diperlukan adanya cost Object. Jelaskan yang dimaksud dengan cost
    Object serta apa saja yang menjadi cost object. Berikan contoh.
    Jawab:
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................

    11
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................

    ..........................................................................................................................................
    3. Dalam pembebanan cost ke cost object perlu adanya keakuratan pembebanan. Jelaskan yang
    dimaksud dengan keakuratan pembebanan serta berikan contohnya.
    Jawab:
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    4. Dalam pembebanan cost ke cost object terdapat tiga metode yaitu direct tracing, driver tracing
    dan allocation. Jelaskan bagaimana ketiga mekanisme tersebut beserta contohnya dan
    menurut anda metode mana yang paling akurat. Berikan argumen anda disertai gambar.
    Jawab:
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    5.Apa perbedaan antara produk & jasa? Bagaimana yang mempengaruhi akuntansi?

    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................

    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................

    12
    ..........................................................................................................................................
    ..........................................................................................................................................

    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................

    6. Produk berwujud dan tidak berwujud mempunyai perbedaan dalam 4 hal yaitu itangability,
    perishability, inseparability dan heterogenity. Jelaskan perbedaan tersebut dan bagaimana
    dampak sifat tersebut terhadap akuntansi manajemen.
    Jawab:
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................
    ..........................................................................................................................................

    7. Mengapa Akuntansi untuk harga poKok produksi yang sekarang tidak dapat memberikan
    informasi yang dibutuhkan untuk perluasan lini produk baru?
    Jawab:
    Karena teknologi baru dalam industri berbasis otomasi telah menyebabkan perubahan
    drastis dalam aktivitas industri generasi sebelumnya. Seperti dalam industri konvensional,
    penerapannya melibatkan sumber daya yang dikendalikan oleh manajemen. Sedangkan
    berkembangnya teknologi otomasi yang memungkinkan produksi dengan bantuan mesin
    yang berbasis computer yang didukung oleh sistem dan teknologi. Cara komersil, dimana
    sulit untuk memaksakan harga yang lebih tinggi karena daya beli konsumen yang terbatas,
    membutuhkan efisiensi di berbagai fungsi perusahaan. Perkembangan teknologi tersebut
    setidaknya telah memperpendek siklus hidup produk, meningkatkan persaingan, dan
    mengubah tren dari industri padat karya menjadi padat modal, sehingga manajemen perlu
    memberikan informasi yang detail dan cepat.

    8. Menurut anda pada saat kapan suatu perusahaan menerapkan Activity based
    Management dibanding Functional Based Management dan bagaiaman perbedaan kedua
    sistem tersebut. Jelaskan.
    Jawab:

    13
    Setiap perusahaan pasti perlu untuk terus meningkatkan di segala bidang untuk
    menambah nilai bagi konsumen dan mendapatkan keunggulan kompetitif. Dengan cara ini
    mereka dapat bersaing di pasar bisnis. Biaya merupakan faktor penting dalam menjamin
    keberhasilan suatu perusahaan dalam bersaing di pasar bisnis. Oleh karena itu,
    perusahaan harus mampu mengendalikan biaya dengan baik. Salah satunya dengan
    menerapkan Activity based Management (ABM). Activity based Management memberikan
    manfaat yang lebih banyak daripada biaya yang dikeluarkannya. Jadi ABM lebih banyak
    keuntungannya daripada FBM
    Perbedaan antara Activity based Management dibanding Functional Based Management
    adalah:
    Activity based Management (ABM) Functional Based Management (FBM)
    1 Penggunaan ukuran kinerja keungan Penggunaan ukuran kinerja keuangan
    dan non keuangan
    2 Bergerak berdasarkan unit dan non Pergerakan berdasarkan unit
    unit
    3 Intensif dalam penelusuran Intensif dalam pengalokasian
    4 Perhitungan harga pokok produksi Perhitungan harga pokok produk secara
    secara luas flexible sempit dan kaku
    5 Berfokus pada pengelolaan aktivitas Berfokus pada pengelolaan biaya
    6 Informasi aktivitas terinci Informasi aktivitas sempit
    7 Maksimalisasi konejar seluruh system Maksimalisasi kinerja unit individual

    9. Jelaskan Apakah membebankan biaya secara akurat untuk jasa yang sama pentingnya
    dengan pembebanan biaya yang akurat untuk produk?
    Jawab:
    Pentingnya pembebanan yang akurat tidak tergantung pada berapa banyak biaya yang
    dikeluarkan, namun lebih didasarkan pada konsep relatif metode alokasi biaya logis.
    Tujuannya adalah untuk mengukur dan membebankan biaya sumber daya ke objek biaya
    seakurat mungkin.

    II. SOAL KASUS


    1. Romanza Incorporation memproduksi kursi lipat. Pada tahun 2003 telah diproduksi 600.000
    unit dan dijual setiap unitnya Rp. 160.000,-. Biaya aktual perunit untuk setiap kursi lipat
    adalah sebagai berikut:
    Biaya Bahan Baku Rp. 45.000,-
    Biaya Tenaga kerja langsung Rp. 39.000,-
    Biaya Overhead Rp. 41.000,-
    Rp. 125.000,-
    Disamping itu pengeluaran untuk komisi perunit kursi lipat yang terjual Rp. 4.000,- dan biaya
    iklan total sebesar Rp. 3.000.000,-. Beban administrasi semua tetap Rp. 5.000.000,-.
    a. Jika dalam Romanza Incorporation persediaan awal , persedian akhir, persediaan
    barang dalam proses akhir dan persedian barang dalam proses awal adalah nol, siapkan
    laporan laba rugi untuk pengguna eksternal.
    b. Jika Romanza Incorporation telah memproduksi kursi lipat sebanyak 800.000 unit dan
    telah terjual sebanyak 800.000 unit dan memiliki persediaan awal barang jadi sebanyak

    14
    100.000 unit dengan nilai Rp. 100.000,-/unit dan perusahaan menerapkan kebijakan
    persediaan masuk pertama, keluar pertama (FIFO) bagaimana pengaruhnya terhadap
    laporan Laba Rugi.Siapkan Laporan laba Rugi Baru.
    Jawab:
    a. Laporan Laba Rugi
    Romanza Incorporation
    Laporan Laba Rugi
    Tahun 2003

    Pendapatan Rp 96,000,000,000
    HPP Rp 75,000,000,000
    Rp 21,000,000,000
    Beban:
    Komisi penjualan -Rp 2,400,000,000
    Beban iklan -Rp 3,000,000
    Beban administrasi -Rp 5,000,000 -Rp 2,408,000,000
    LABA BERSIH Rp 23,408,000,000
    b. Laporan Laba Rugi
    Romanza Incorporation
    Laporan Laba Rugi
    Tahun 2003

    Pendapatan Rp 122,000,000,000

    HPP:
    Persediaan awal Rp 12,500,000,000
    Barang produksi Rp 87,500,000,000 -Rp 100,000,000,000

    Beban:
    Komisi penjualan -Rp 2,400,000,000
    Beban iklan -Rp 3,000,000
    Beban administrasi -Rp 5,000,000 -Rp 2,408,000,000
    LABA BERSIH Rp 19,592,000,000

    2.PT. Pakuwon Jati adalah perusahaan arsitekstur yang mempunyai 100 orang tenaga
    profesional dan 20 orang staf. Perusahaan melakukan aktivitas desain bagi perusahaan
    berskala kecil dan menengah. Data terakhir yang ada pada PT Pakuwon jati disediakan untuk
    tahun yang berakhir 31 Desember 2002:

    Desain yang diproses 20.000


    Desan dalam proses, 31 Desember 2001 Rp. 900.000.000,-
    Desain dalam Proses, 31 Desember 2002 Rp. 1. 500.000.000,-
    Biaya Jasa yang terjual Rp.13.500.000.000,-

    15
    Persedian awal bahan langsung Rp. 300.000.000,-
    Pembelian Bahan Langsung Rp. 600.000.000,-
    Tenaga Kerja langsung Rp. 12.000.000.000,-
    Overhead Rp. 1.500.000.000,-
    Adminstratif Rp. 750.000.000,-
    Penjualan Rp. 900.000.000,-
    Berdasarkan informasi diatas:
    a. Saudara buata laporan biaya jasa yang terjual.
    b. Berdasarkan pertanyaan a, jelaskan biaya apa yang paling dominan ?
    c. Jika biaya rata-rata tiapa desaian Rp. 2.100.000,- saudara siapakan laporan laba rugi
    untuk PT Pakuwon Jati.
    d. Jelaskan perbedaan produk berwujud dan tidak berwujud dan bagaimaan perbedaan
    tersebut berakibat pada perhitungan laporan biaya jasa yang terjual.
    Jawab:
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................

    16
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................

    17
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................

    .........................................................................................................................................

    .........................................................................................................................................

    .........................................................................................................................................

    .........................................................................................................................................

    .........................................................................................................................................

    .........................................................................................................................................

    .........................................................................................................................................

    .........................................................................................................................................

    .........................................................................................................................................

    .........................................................................................................................................

    .........................................................................................................................................

    18
    NAMA :.......................................
    NIM :.......................................
    JUR/KELAS:.......................................

    PRAKTIKUM AKUNTANSI MANAJEMEN III

    ACTIVITY COST BEHAVIOR

    DOSEN

    NUR DIANA SE,MSi


    DYAH ARINI R, SE,MSi, Akt

    NILAI :.................................

    19
    FAKULTAS EKONOMI
    UNIVERSITAS ISLAM MALANG
    PRAKTIKUM AKUNTANSI MANAJEMEN III
    “Activity Cost Behavior”
    Tujuan:
    1. Mendefinisikan Perilaku biaya tetap, biaya variabel dan biaya semivariabel.
    2. Menjelaskan peranan model penggunaan sumber daya dalam memahami perilaku biaya.
    3. Memisahkan biaya semivariabel mejadi komponen biaya tetap dan biaya variabel.
    4. Mengevaluasi keandalan persamaan biaya.
    5. Menjelaskan peranan regresi linier berganda dalam penilaian perilaku biaya.
    6. Menjelaskan penggunaan pertimbangan manajerial dalam penentuan perilaku biaya.
    Sumber:
    Hansen, Don R & Maryanne M. Mowen, 2005, Management Accounting, Edisi 7 Bab 3

    I. Jawablah soal dibawah ini.


    1. Jelaskan yang dimaksud dengan Perilaku Cost, Biaya Tetap, Biaya Variabel dan Biaya
    Semivariabel . Berikan keterangan anda dengan Grafik .
    Jawab:
    ....................................................................................................................................................... ......
    ................................................................................................................................................. .....
    .................................................................................................................................................. ....
    ................................................................................................................................................... ...
    .................................................................................................................................................... ..
    ..................................................................................................................................................... .
    ......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................

    20
    .......................................................................................................................................................
    .......................................................................................................................................................
    2. Mengapa seorang manajer harus memahami dan mempunyai pengetahuan tentang cost
    behavior. Jelaskan argumen anda disertai dengan contoh:
    Jawab:
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    2. Dalam menilai perilaku biaya harus mempertimbangkan batasan waktu, mengidentifikasi
    sumber-sumber daya yang dibutuhkan dan output aktivitas selanjutnya mengukur input dan
    output serta menentukan pengaruh perubahan ouput pada activity cost. Jelaskan pernyataan
    tersebut secara rinci dan berikan contohnya.
    Jawab:
    .......................................................................................................................................................
    ....................................................................................................................................................... ......
    ................................................................................................................................................. ............
    ........................................................................................................................................... ..................
    ..................................................................................................................................... ........................
    ............................................................................................................................... ..............................
    ......................................................................................................................... ....................................
    ................................................................................................................... ..........................................
    ............................................................................................................. ................................................
    ....................................................................................................... ......................................................
    ................................................................................................. ............................................................
    ........................................................................................... ..................................................................
    ..................................................................................... ........................................................................
    ............................................................................... ..............................................................................
    ......................................................................... ....................................................................................
    ................................................................... ..........................................................................................
    ............................................................. ................................................................................................
    ....................................................... ......................................................................................................
    ................................................. ............................................................................................................
    ........................................... ..................................................................................................................
    ..................................... ........................................................................................................................
    ............................... ..............................................................................................................................

    21
    ......................... ....................................................................................................................................
    ................... ..........................................................................................................................................
    ............. ................................................................................................................................................
    ....... ......................................................................................................................................................
    .
    4. Dalam memahami perilaku biaya terdapat pendekatan yang menfokuskan pada peranan model
    penggunaan sumberdaya, dimana sumberdaya diklasifikasikan menjadi sumberdaya fleksibel
    dan sumberdaya terikat. Jelaskan yang dimaksud dengan sumberdaya fleksibel dan
    sumberdaya terikat dan bagaimana hubungannya dengan perilaku biaya ? Berikan contoh.
    Jawab:
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    .......................................................................................................................................................
    3. Dalam memahami perilaku biaya menunjukkan bahwa fungsi biaya adalah tidak kontinyu
    sehingga akan menimbulkan Step Cost. Jelaskan yang dimaksud dengan Step Cost dan apa
    perbedaan Step Cost dengan tahap yang lebar dengan Step Cost dengan tahap yang sempit.
    Berikan Contoh.
    Jawab:
    .......................................................................................................................................................
    ....................................................................................................................................................... ......
    ................................................................................................................................................. ............
    ........................................................................................................................................... ..................
    ..................................................................................................................................... ........................
    ............................................................................................................................... ..............................
    ......................................................................................................................... ....................................
    ................................................................................................................... ..........................................
    ............................................................................................................. ................................................
    ....................................................................................................... ......................................................
    ................................................................................................. ............................................................
    ........................................................................................... ..................................................................
    ..................................................................................... ........................................................................
    ............................................................................... ..............................................................................

    22
    ......................................................................... ....................................................................................
    ................................................................... ..........................................................................................
    ............................................................. ................................................................................................
    ....................................................... ......................................................................................................
    ................................................. ............................................................................................................
    ........................................... ..................................................................................................................
    ..................................... ........................................................................................................................
    ............................... ..............................................................................................................................
    ......................... ....................................................................................................................................
    ................... ..........................................................................................................................................
    ............. ................................................................................................................................................
    .......

    II. SOAL KASUS


    1. PETROMANIA COMPANY mengakumulasi data biaya pemeriksaan dan jumlah aktivitas
    pemeriksaan adalah sebagai berikut:

    Bulan Biaya Pemeriksaan Jumlah Pemeriksaan


    Januari Rp. 8.780.000,- 1200
    Februari Rp. 9.780.000,- 1300
    Maret Rp. 10.780.000,- 1400
    April Rp. 11.860.000,- 1450
    Mei Rp. 12.960.000,- 1560
    Juni Rp. 13.670.000,- 1700
    Juli Rp. 13.990.000,- 1750
    Agustus Rp. 14.500.000,- 1800
    September Rp. 15.900.000,- 1870
    Oktober Rp. 17.880.000,- 1900
    November Rp. 18.600.000,- 1980
    Desember Rp. 19.600.000,- 2015

    Berdasarkan informasi diatas:


    a. Jelaskan mana yang bertindak sebagai variabel bebas dan variabel terikat dan pasangan
    data pada bulan apa yang menunjukkan titik tertinggi dan terendah.
    b. Dengan menggunakan metode titik tertinggi dan terendah, saudara buat persamaan untuk
    biaya pemeriksaan.
    c. Berdasarkan rumus persamaan biaya yang telah anda buat atas dasar pertanyaan b,
    berapakah perkiraan biaya pemeriksaan jika dianggarkan terdapat 5000 jam
    pemeriksaan.
    Jawab:
    ......................................................................................................................................... .............
    ............................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................

    23
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................

    2. PT Madangkara mengumpulkan data biaya Overhead dan jam tenaga kerja langsung untuk 6
    bulan terakhir sebagai berikut:
    Bulan Jam Tenaga Kerja Langsung Biaya Overhead
    Januari 1000 Rp. 28.000.000,-
    Februari 1200 Rp. 32.300.000,-
    Maret 1100 Rp. 31.015.000,-
    April 990 Rp. 27.870.000,-
    Mei 1.300 Rp. 35.200.000,-
    Juni 1250 Rp. 34.500.000,-

    Berdasarkan infromasi diatas:


    a. Saudara Jelaskan mana yang bertindak sebagai variabel bebas dan variabel terikat.
    b. Dengan menggunakan metode scaterploth, saudara buat gambar diagram scaterplot serta
    bagaimana rumus persamaan biaya Overhead.

    24
    c. Dengan menggunakan metode Least Square, saudara buat rumus persamaan biaya
    Overhead.
    d. Berdasarkan rumus persamaan biaya overhead yang telah dibuat menurut metode Least
    Square, berapakan anggaran baiaya Overhead pabrik jika jam tenaga kerja langsung
    sebesar 4000 jam tenaga kerja langsung.
    Jawab:
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................

    25
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    3. PT Agasia ingin mentukan faktor-faktor yang berhubungan dengan biaya Overhead.
    Akuntan Manajemen PT Agasia mebuat persamaan regresi berganda dengan
    menggunakan variabel indenpenden yaitu : Jam mesin, jumlah penyetelan dan jumlah
    pesanan pembelian. Data diamalisis dengan menggunakan data 48 bulan terakhir dengan
    menggunkan program SPSS For Window. Hasil Print out komputer menunjukkan data
    sebagai berikut:

    Parameter Perkiraan t Sig t Standar Error


    Konstanta 3.124 64,00 0,000 223.000
    Jam Mesin 17 3,21 0,001 3.256
    Jumlah Penyetelan 810 4,90 0,001 109.000
    Jumlah Pembelian 26 7,96 0,0250 5.103

    F test = 108,00 Sig F = 0,0000


    R2 = 0,98
    Observasi 48
    Berdasarkan data diatas:
    a.Buat rumus persamaan biaya dari PT Agasia.
    b.Jika PT Agasia menganggarkan jam mesin sebesar 80 jam mesin, jumlah penyetelan
    sebesar 900 kali dan jumlah pembelian sebesar 78 kali, berapakan biaya overhead
    pabrik untuk bulan berikutnya?
    c. Jika teknisi PT Agasai berhasil melakukan pengurangan terhadap jumlah penyetelan
    sebanyak 70 %, brapakan biaya overhead parik yang dapat dihemat?
    Jawab:
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................

    26
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................

    27
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    ......................................................................................................................................... ............
    .............................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................
    .........................................................................................................................................

    28
    29

    Anda mungkin juga menyukai