Mahaparana
MH. Anggraini P
Langkah 2. Identifikasi
alternatif solusi
permasalahan. Langkah 5. Berikan
Hilangkan alternatif- 2 5 penilaian terhadap
alternatif yang tidak faktor-faktor kualitatif.
layak.
Alternatif kedua
Dengan membeli pengeras suara dari luar perusahaan dan
menggunakan ruangan produksi yang tidak digunakan untuk
penyimpanan persediaan. Pemasok tersebut menawarkan jumlah yang
mencukupi dengan biaya $360.000 per tahun.
Langkah 4: Memperkirakan Biaya dan Manfaat yang Relevan untuk Setiap Alternatif yang layak
Alternatif 4
Alternatif 5
Biaya produksi variabel $180.000
Tambahan biaya sif kedua 90.000
Harga beli $360.000
Sewa gedung dan biaya operasi 100.000
Total $ 370.000
Setelah semua biaya dan manfaat yang relevan untuk setiap alternatif selesai dinilai dan faktor-faktor
kualitatif dipertimbangkan, keputusan dapat dibuat.
Keputusan Beretika
Masalah ini membahas seputar cara bagaimana sebuah keputusan diterapkan dan dimungkinkannya
pengorbanan tujuan jangka panjang untuk keuntungan jangka pendek. Pengambil keputusan harus
slalu memperhatikan rerangka etika. Salah satu munculnya permasalahan etika tersebut adalah
adanya tekanan yang luar biasa besar dihadapi oleh manajer untuk memiliki kinerja baik serta
perbedaan pandangan yang dimiliki manajer.
Mendefinisikan Biaya Relevan
Biaya relevan memiliki dua karakteristik, yaitu
1) Biaya relevan adalah biaya di masa depan
2) Biaya relevan berbeda dibeberapa alternatif
Sedangkan untuk biaya yang tidak relevan adalah jika biaya masa
depan sama untuk lebih dari satu alternatif, biaya tersebut tidak
berpengaruh terhadap keputusan
Menerima pesanan
Membuat atau
khusus pada harga di
membeli komponen
bawah harga yang biasa
Option
E
Diminta:
1. Apa sajakah alternative-alternative bagi Swasey Manufacturing?
2. Apa sajakah biaya-biaya relevan untuk produksi di dalam perusahaan dan pembelian di luar perusahaan
3. Alternatif manakah yang efektivitas biayanya lebih besar dan seberapa banyak?
4. Sekarang, asumsikan bahwa termasuk dalam overhead tetap adalah biaya sebesar $10.000 yang dapat
dihindari jika komponen dibeli dari pihak luar perusahaan. Alternatif manakah yang efektivitas biayanya
lebih besar dan seberapa banyak?
Lanjutan…
Solusi:
1. Ada 2 alternative: membuat dan membeli
2. Jika produksi: bahan baku langsung, tenaga kerja langsung, dan overhead variable‘
Jika membeli: harga beli komponen
3. Lebih murah $9.500 jika produksi sendiri
total biaya biaya diferensial untuk membuat
membuat membeli
Bahan baku langsung $10.000 - $10.000
Tenaga kerja langsung 20.000 - 20.000
overhead variable 8.000 - 8.000
biaya pembelian - $47.500 (47.500)
Total $38.000 $47.500 $(9.500)
Diminta:
1. Apakah biaya dan manfaat yang relevan dari kedua alternative tersebut (menerima atau menolak pesanan khusus
tersebut)?
2. Berapa kenaikan atau penurunan laba operasi jika pesanan diterima?
Lanjutan…
Solusi:
1. Biaya dan manfaat yang relevan dari penerimaan pesanan khusus terdiri atas harga jual sebesar $9, bahan baku
langsung, tenaga kerja langsung, dan overhead variable. Tidak ada biaya atau manfaat yang relevan yang terkait dengan
penolakan pesanan
2.
menerima menolak biaya diferensial menerima
Harga $9 $- $9
Bahan baku langsung (3) - (3)
Tenaga kerja langsung (2,8) - (2,8)
Overhead variable (1,5) - (1,5)
Kenaikan dalam laba operasi $1,7 $0 $1,7
Laba operasi akan meningkat sebesar $34.000 ($1,7 × 20.000 unit) jika pesanan khusus diterima
KEPUTUSAN MEMPERTAHANKAN ATAU MENGHENTIKAN
Lini ubin memiliki margin kontribusi sebesar $10.000 (penjualan $150.000 dikurangi total biaya variable $140.000). Semua
biaya variable bersifat relevan. Biaya tetap yang relevan yang terkait dengan lini ubin adalah iklan sebesar $10.000 dan gaji
penyelia sebesar $35.000
Diminta:
1. Apa sajakah alternative-alternative yang sedang dipertimbangkan terkait dengan lini ubin?
2. Buatlah daftar yang berisi manfaan dan biaya yang relevan untuk setiap alternative
3. Alternatif manakah yang paling efektif dari segi biaya dan seberapa besar?
Lanjutan…
Solusi:
1. Ada 2 alternative: mempertahankan atau menghentikan
2. Manfaat dan biaya yang relevan untuk mempertahankan: penjualan $150.000, biaya variable $140.000, biaya iklan
$10.000, biaya penyelia $35.000. tidak ada manfaat dan biaya yang relevan untuk mempertahankan lini ubin yang akan
dikeluarkan dengan alternative menghentikan
3.
mempertahankan menghentikan biaya diferensial menerima
Penjualan $150.000 $- $150.000
dikurangi: beban variabel 140.000 - 140.000
Margin kontribusi $ 10.000 - $ 10.000
dikurangi iklan (10.000) - (10.000)
Biaya penyelia (35.000) - (35.000)
Total keuntungan (kerugian)
yang relevan $ (35.000) - $ (35.000)
Content Here
You can simply impress your audience and add
a unique zing and appeal to your Reports.
MEMBER NAME Easy to change colors, photos and Text.
DIRECTOR
Content Here
Easy to change colors, LOREM IPSUM You can simply impress your audience and add
photos and Text. a unique zing and appeal to your Reports.
DOLOR SIT AMET Easy to change colors, photos and Text.
Infographic Style
Your Text Here
Your Text Here
Example Text :
Get a modern PowerPoint Presentation that Example Text :
is beautifully designed. Get a modern PowerPoint Presentation that
is beautifully designed.
Presentation
Content Here
Get a modern You can simply impress your audience and add
PowerPoint a unique zing and appeal to your Reports.
Presentation that is Easy to change colors, photos and Text.
beautifully designed.
Easy to change
colors, photos and
Text. You can simply Content Here
impress your You can simply impress your audience and add
audience and add a a unique zing and appeal to your Reports.
unique zing and Easy to change colors, photos and Text.
appeal to your
Presentations.
Content Here
Easy to change
colors, photos and You can simply impress your audience and add
Text. a unique zing and appeal to your Reports.
Easy to change colors, photos and Text.
Awesome
Presentation
Search Engine Optimization
Biaya Kesempatan (opportunity cost)
Termasuk jenis lain dari biaya relevan.Biaya kesempatan adalah manfaat yang dikorbankan
atau tidak dapat dielakkan saat satu alternatif dipilih diantara beberapa alternatif yang
lain.oleh karena itu, biaya kesempatan menjadi relevan karena merupakan biaya di masa
depan dan berbeda-beda diantara beberapa alternatif.
Contents Title
Example Text : Get a modern PowerPoint Presentation that is beautifully designed. I hope and I believe that this
Template will your Time, Money and Reputation. Easy to change colors, photos and Text. You can simply impress
your audience and add a unique zing and appeal to your Presentations.
Content
You can simply impress your audience You can simply impress your audience
and add a unique zing and appeal to your and add a unique zing and appeal to
Presentations. Easy to change colors, your Presentations.
photos and Text. Get a modern
PowerPoint Presentation that is
beautifully designed. I hope and I believe
that this Template will your Time, Money You can simply impress your audience
and Reputation. Easy to change colors, and add a unique zing and appeal to
photos and Text. your Presentations.
Infographic Style
Your Text Here Your Text Here
I hope and I believe that this Option Option I hope and I believe that this
Template will your Time, Money D A Template will your Time, Money
and Reputation and Reputation
Text Text
3. Contents Here C
You can simply impress your audience and add a unique zing
and appeal to your Presentations.
70%
You can simply impress your audience and add a unique
zing and appeal to your Presentations.
65%
You can simply impress your audience and add a unique
zing and appeal to your Presentations.
55%
You can simply impress your audience and add a unique
zing and appeal to your Presentations.
AWESOME
SLIDE
LOREM IPSUM
DOLOR SIT AMET
LOREM IPSUM DOLOR SIT AMET,
CU USU AGAM INTEGRE IMPEDIT.
LOREM IPSUM
DOLOR SIT AMET
LOREM IPSUM DOLOR SIT AMET,
CU USU AGAM INTEGRE IMPEDIT.
Infographic Style
Content Here Content Here
You can simply impress your audience You can simply impress your audience
and add a unique zing and appeal to and add a unique zing and appeal to
your Reports. your Reports.
Content Here
You can simply impress
your audience and add a
unique zing and appeal to
Content Here your Reports and Content Here
You can simply impress your audience Presentations with our You can simply impress your audience
and add a unique zing and appeal to Templates. and add a unique zing and appeal to
your Reports. your Reports.
Infographic Style
Your Text Here Your Text Here Your Text Here Your Text Here
Your Text Here Text Here Text Here Text Here Text Here
Your Text Here Text Here Text Here Text Here Text Here
Your Text Here Text Here Text Here Text Here Text Here
Your Text Here Text Here Text Here Text Here Text Here
LOREM IPSUM
DOLOR SIT AMET
LOREM IPSUM DOLOR SIT AMET,
CU USU AGAM INTEGRE IMPEDIT.
We Create
Professional Presentation
Infographic Style
START
$25,070 $18,000 $34,090 $15,090
Contents Title Contents Title Contents Title Contents Title
Infographic Style
VALUE
You can simply impress your audience
and add a unique zing and appeal to your
Presentations.
VALUE VALUE
You can simply impress your audience You can simply impress your audience
and add a unique zing and appeal to your and add a unique zing and appeal to your
Presentations . Presentations.
VALUE
You can simply impress your audience
and add a unique zing and appeal to your
Presentations.
We Create Quality Professional
PPT Presentation
Get a modern PowerPoint Presentation that is Get a modern PowerPoint Presentation that is
beautifully designed. beautifully designed.
You can simply impress your audience and add a You can simply impress your audience and add a
unique zing and appeal to your Presentations. Easy unique zing and appeal to your Presentations. Easy
to change colors, photos and Text. to change colors, photos and Text.
AWESOME SLIDE
Infographic Style
Example Text : Get a modern PowerPoint Presentation that is beautifully designed. I hope and I believe that this Template will your Time,
Money and Reputation. Easy to change colors, photos and Text.
Infographic Style
We Create
Quality Professional
85% PPT Presentation
You can simply impress your audience and add a unique zing and appeal to your
Presentations. Get a modern PowerPoint Presentation that is beautifully designed. Easy to
change colors, photos and Text
Contents Here
Awesome
Presentation
Content Here Content Here
Get a modern PowerPoint Get a modern PowerPoint
Presentation that is Presentation that is
beautifully designed. beautifully designed.
35%
40 Add Text Here Add Text Here
10
Add Text Here Add Text Here
0
Text 1 Text 2 Text 3 Text 4 Text 5 Text 6
AWESOME
PRESENTATION
We Create
Quality Professional
PPT Presentation
Infographic Style
Content Here Content Here
Get a modern PowerPoint Presentation that Get a modern PowerPoint Presentation that
is beautifully designed. You can simply is beautifully designed. You can simply
impress your audience and add a unique zing impress your audience and add a unique zing
and appeal to your Presentations. and appeal to your Presentations.
87% 95%
Content Here
You can simply impress your audience and add a unique zing
and appeal to your Presentations. Get a modern PowerPoint
Presentation that is beautifully designed.
Get a modern
Content Here PowerPoint Presentation Contents
that is beautifully
Get a modern designed. hope and I
PowerPoint Presentation believe that this Template Contents Content Here
that is beautifully will your Time. Easy to
Get a modern
designed. hope and I change colors, photos
Content Here PowerPoint Presentation
believe that this Template and Text. Contents
that is beautifully
will your Time. Easy to
Get a modern designed. hope and I
change colors, photos
Content Here PowerPoint Presentation believe that this Template
and Text. Contents
that is beautifully will your Time. Easy to
Get a modern designed. hope and I change colors, photos
PowerPoint Presentation believe that this Template and Text.
Contents
that is beautifully will your Time. Easy to
designed. hope and I change colors, photos
believe that this Template and Text.
will your Time. Easy to
change colors, photos
and Text.
Infographic Style
Text Here
search
Add Text
Simple
PowerPoint Add Text
Simple
PowerPoint
Add Text
Simple PowerPoint
Presentation
Infographic Style
Content Here
40% I hope and I believe that this Template will your Time, Money and Reputation.
Content Here
80% I hope and I believe that this Template will your Time, Money and Reputation.
Content Here
60% I hope and I believe that this Template will your Time, Money and Reputation.
Content Here
50% I hope and I believe that this Template will your Time, Money and Reputation.
You can simply impress your audience and add a unique zing and appeal
to your Presentations. I hope and I believe that this Template will your
Time, Money and Reputation. You can simply impress your audience and
Column
add a unique zing and appeal to your Presentations. Easy to change
colors, photos and Text.
Infographic
You can simply impress your audience and add a unique zing and appeal to your
Presentations. Easy to change colors, photos and Text. I hope and I believe that this
Template will your Time, Money and Reputation. You can simply impress your
audience and add a unique zing and appeal to your Presentations. Easy to change
colors, photos and Text. You can simply impress your audience and add a unique zing
and appeal to your Presentations. Easy to change colors, photos and Text. I hope and
I believe that this Template will your Time, Money and Reputation. You can simply
impress your audience and add a unique zing and appeal to your Presentations. Easy
to change colors, photos and Text. I hope and I believe that this Template will your
Time, Money and Reputation.
I hope and I believe that this Template will your Time, Money and Reputation. Easy to
change colors, photos and Text. You can simply impress your audience and add a
unique zing and appeal to your Presentations.
You can simply impress your audience and add a unique zing and appeal to your
Presentations. Easy to change colors, photos and Text.
You can simply impress your
audience and add a unique zing.
You can simply impress your audience and add a unique zing and
appeal to your Presentations. I hope and I believe that this Template
will your Time, Money and Reputation. You can simply impress your
audience and add a unique zing and appeal to your Presentations.
You can simply impress your audience and add a unique zing and
appeal to your Presentations. I hope and I believe that this Template
will your Time, Money and Reputation.
You can simply impress your audience and add a unique zing and
appeal to your Presentations. I hope and I believe that this Template
will your Time, Money and Reputation. You can simply impress your
audience and add a unique zing and appeal to your Presentations.
Column Infographic You can simply impress your audience and add a unique zing and
appeal to your Presentations. I hope and I believe that this Template
will your Time, Money and Reputation.
THANK YOU
Insert the Sub Title of Your Presentation
Fully Editable Shapes
Fully Editable Shapes
START
Fully Editable Icon Sets: A
You can Resize without
losing quality
You can Change Fill
Color &
Line Color
FREE
PPT
TEMPLATES
www.allppt.com
Fully Editable Icon Sets: B
You can Resize without
losing quality
You can Change Fill
Color &
Line Color
FREE
PPT
TEMPLATES
www.allppt.com
Fully Editable Icon Sets: C
You can Resize without
losing quality
You can Change Fill
Color &
Line Color
FREE
PPT
TEMPLATES
www.allppt.com