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Task 3 Management Accounting EKMA4314, Exams of Management Accounting

Universitas Terbuka (UT)Management Accounting

Task 3 Management Accounting EKMA4314 with several questions and accurate answers

Typology: Exams

2018/2019

Available from 01/08/2023

farhandani
farhandani 🇮🇩

5 documents

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bg1
Nama: Farhandani Musyaffa
NIM: 041811467
1. a.) Anggaran Penjualan
= 60.000 x 200 = Rp. 12.000.000
Pembayaran = 12.000.000 x 70% = 8.400.000
Piutang =
12.000.000 x 30% = 3.600.000
b.) Anggaran Produksi =
Penjualan = 60.000
Persediaan akhir = 25.000 +
Kebutuhan = 85.000
Persediaan awal = 20.000 -
Tingkat produksi = 65.000
c.) Anggaran Pembelian bahan Baku =
Rencana Produksi Bahan Baku A Bahan Baku B
65.000 4 260.000 2 130.000
Bahan
baku
Kebutuhan
bahan
baku
Persediaan
akhir
Jumlah
kebutuhan
kotor
Persediaan
awal
Pembelian
Unit Harga Jumlah
Bahan
baku A
260.000 36.000 296.000 32.000 264.000 12 3.168.000
Bahan
baku B
130.000 32.000 162.000 29.000 133.000 5 665.000
d.) Anggaran tenaga kerja = 65.000 x 2 jam = 130.000 x 12 = 1.500.000
2. Anggaran fleksibel fungsional =
Jenis Biaya Kapasitas
Biaya
variabel
Bahan Baku 62.400 78.000
Tenaga kerja langsung 28.800 36.000
Perlengkapan 7.200 9.000
Tenaga tak langsung 16.800 21.000
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Nama: Farhandani Musyaffa

NIM: 041811467

1. a.) Anggaran Penjualan = 60.000 x 200 = Rp. 12.000. Pembayaran = 12.000.000 x 70% = 8.400. Piutang = 12.000.000 x 30% = 3.600. b.) Anggaran Produksi = Penjualan = 60. Persediaan akhir = 25.000 + Kebutuhan = 85. Persediaan awal = 20.000 - Tingkat produksi = 65. c.) Anggaran Pembelian bahan Baku = Rencana Produksi Bahan Baku A Bahan Baku B 65.000 4 260.000 2 130. Bahan baku Kebutuhan bahan baku Persediaan akhir Jumlah kebutuhan kotor Persediaan awal Pembelian Unit Harga Jumlah Bahan baku A

Bahan baku B

d.) Anggaran tenaga kerja = 65.000 x 2 jam = 130.000 x 12 = 1.500.

  1. Anggaran fleksibel fungsional = Jenis Biaya Kapasitas Biaya variabel Bahan Baku 62.400 78. Tenaga kerja langsung 28.800 36. Perlengkapan 7.200 9. Tenaga tak langsung 16.800 21.

Jumlah 115.200 144. Biaya Tetap Listrik 4.800 6. Supervisi 24.000.000 30.000. Depresiasi 48.000.000 60.000. Jumlah 72.004.800 90.000. 3.) Analisa biaya diferensial = Menolak Permintaan Menerima Permintaan Analisa Diferensial Keterangan Penjualan (1.100 x 30) (400 x 15)

Total Penjualan 33.000 39.000 6.000 (Pendapatan Diferensial) Biaya variabel = Biaya bahan langsung (5 x 1.100) (5 x 400) Biaya upah langsung (4 x 1.100) (4 x 400) BOP (3 x 1.100) (3 x 400) Biaya Pemasaran (2 x 1.100) (2 x 400) Biaya Administrasi (1 x 1.100) (1 x 400)

Total Biaya Variabel 16.500 22.500 6.000 Biaya Diferensial Biaya Tetap Total

Total Biaya Produksi 26.500 32.500 6.000 Biaya Diferensial 6.500 6.500 0 Tidak ada keuntungan