Tugas 1 - cost accounting PDF

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Tugas Mata kuliah Akuntansi BiayaE1 - 2 Planning. Each other of the following numbered items is an example of one of the three kinds of planning Required : Identify each numbered item as A, B, or C. A = an example of a short-range plan B = an example of a long-range plan C = an example of a strategi...

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Tugas Mata kuliah Akuntansi Biaya

E1 - 2 Planning. Each other of the following numbered items is an example of one of the three kinds of planning Required: Identify each numbered item as A, B, or C. A = an example of a short-range plan B = an example of a long-range plan C = an example of a strategic plan (1) A forecast made in 1999 of total sales expected in the years 2000, 2001 , and 2002 (2) The number of units of product expected to be sold in the next year (3) A plan for discontinuing one of the two divisions of the company (4) Estimates of quarterly net income for the remaining three quarters of the current year (5) A plan to be the first company to establish a biomedical research lab on orbiting space station (6) 1998 sinking-fund agreement calling for annual cash deposits sufficient to retire outstanding bonds that will mature in the year 2008 JAWAB: 1. B 2. A 3. C 4. A 5. C 6. B - meskipun kerangka waktu yang terlibat dalam rencana semacam ini mungkin sangat panjang, tidak ada yang strategis tentang rencana atau keputusan semacam ini. Padahal, rencana dan kewajiban melunasi obligasi pada saat jatuh tempo begitu rutin sehingga manajemen tidak secara sadar mengambil keputusan.

E2 - 1 Manulacturing Costs. The cstimated unit costs for CNR Inc,, when it is operating at production and sales level of 12,000 units, are as follows; Cost Item Direct materials………………... Direct labor……………………. Variable factory overhead……... Fixed factory overhead………… Variable marketing…………….. Fixed markeling……………….. Required:

Estimated Unit Cost $ 32 10 15 6 3 4

(1) Identify the cslimated conversion cost per unit. (2) Identify the estimated prime cost per unit. (3) Determine the estimated total variable cost per unit. (4) Compute the tolal cost that would be incurred during a month with a production level of 12,000 units and a sales level of 8,000 units. (ICMA adapted) JAWAB: (1) $10 + $15 + $6 = $31 conversion cost (2) $32 + $10 = $42 prime cost (3) $32 + $10 + $15 + $3 = $60 variable cost (4) (($32 + $10 +$15 + $6 + $4) × 12,000) + ($3 × 8,000) = $804,000 + $24,000 = $828,000 total biaya yang dikeluarkan dengan 12.000 unit diproduksi dan 8.000 unit terjual

E2 - 2 Fixed and Variable Costs. In the year 20A, the Titanic Company had sales of $19,950,000, with $11,571,000 variable and $7,623,000 fixed costs. Year 20B sales are excepted to decrease 15%, and the cost relationship is expected to remain constant (the fixed costs will not change) Required: Determine Titanic Company's expected operating income or loass for the xear 20B

JAWAB: Metode 1: Sales ($19,950,000 × 85%) ................................

$16,957,500

Less: Variable costs ($11,571,000 × 85%) ......$9,835,350 Fixed costs ............................................. 7,623,000

17,458,350

Operating loss....................................................

$ (500,850)

Metode 2: 1st Step: Variable costs $11,571,000 = 0.58 variable cost ratio 20A sales $19,950,000 2nd Step: Sales ($19,950,000 × 85%)................................

$16,957,500

Less: Variable costs ($16,957,500 × 0.58) ........ $ 9,835,350 Fixed costs ............................................. 7,623,000 Operating loss....................................................

17,458,350 $ (500,850)

E2 - 3 Nonfinancial Performance Measures. Each numbered item in the first column is an example of a nonfinancial performance measure. Each item idenitified by a letterr in the second column is a goal, objective, or other aspect of performance. Required: For each nonfinancial performance measure, select the identifying letter of the most closely related goal, objective, or other aspect of performance. (1) Absenteeism (2) Number of warranty repairs (3) Rejects, as a percentage of units inspected

(a) Product innovation (b) Product quality (c) Product simplification

(4) Patents applied for (5) On-time deliveries, as a percentage of all deliveries (6) Number of times each unit handled during production (7) Number of unique parts kept in inventory (8) Number of customer complaints JAWAB : 1. D 2. B 3. B 4. A 5. F 6. E 7. C 8. F

(d) Employee motivation (e) Process simplification (f) Customer service...