TUGAS MATA KULIAH

AKUNTANSI MANAJEMEN

NAMA : MUHAMMAD RIZALNIM :

Dosen

Dra. Marfuah, M.Si Ak, CA, Cert SAP

PENDIDIKAN PROFESI AKUNTANSI (PPAk)

UNIVERSITASI ISLAM INDONESIA2016

EXERCISE

EXERCISE 4-1 Preparing a Contribution Format Income Statement [L01)

Whirly Corporation’s most recent income statement is show below:

Total Per UnitSales (10,000 units)............................................................ $350,000 $35.00Variable expenses............................................................... 200,000 20.00Contribution margin............................................................ 150,000 $15.00Fixed expenses.................................................................... 135,000Net operating income.......................................................... $15,000

Required :

Prepare a new contribution format income statement under each of the following conditions (consider

each case independently) :

1.The sales volume increases by 100 units

2.The sales volume decreases by 100 units

3.The sales volume is 9,000 units

EXERCISE 4-2 Prepare a Cost- Volume- Profit (CVP) Graph [L02]

Karlik Enterprises distributes a single product whose selling price is $24 and whose variable expense is

$18 per unit. The company’s monthly fixed expense is $ 24,000.

Required :

1. Prepare a cost- volume- profit graph for the company up to sales level of 8,000 units.

2. Estimate the company’s break- even point in unit sales using your cost- volume- profit graph.

EXERCISE 4-3 Prepare a Profit Graph [L02]

Jaffre Enterprises distributes a single product whose selling price is $16 and whose variable expense is

$11 per unit. The company’s fixed expense is $ 16,000 per month.

Required :

1.Prepare a profit graph for the company up to a sales level of 4,000 units.

2.Estimate the company’s break- even point in unit sales using your profit graph.

EXERCISE 4-4 Computing and Using the CM Ratio [L03]

Last month when Holiday Creations, Inc., sold 50,000 units, total sales were $200,000, total variable

expenses were $120,000, and fixed expenses were $65,000.

Required :

1. What is the company’s contribution margin (CM) ratio?

2. Estimate the change’s in the company’s net operating income if it were to increase its total sales by

$1,000.

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EXERCISE 4-5 Change in Variable Costs, Fixed Costs, Selling Price, and Volume [L04]

Data for Herman Corporation are show below :

Per Unit Percent of SalesSelling price........................................................................ $ 90 100%Variable expenses............................................................... 63 70Contribution margin............................................................ $ 27 30%

Fixed expenses are $30,000 per month and the company is selling 2,000 units per month.

Required :

1. The marketing manager argue that a $ 5,000 increase in the monthly advertising budget would increase

monthly sales by $ 9,000. Should the advertising budget be increased?

2. Refer to the original data. Management is considering using higher- quality components that would

increase the variable cost by $ 2 per unit. The marketing manager believes the higher- quality product

would increse sales by 10% per month. Should the higher- quality components be used?

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A. Volume Penj Naik 100 unit

Keterangan Total Per Unit Total Per UnitPenjualan 10,000 350,000 35 10,100 353,500 35Biaya Variabel 200,000 20 200,000 20Konstribusi Margin 150,000 15 153,500 15Biaya Tetap 135,000 135,000Pendapatan Oprasi Bersih 15,000 18,500

B. Volume Penj Turun 100 unit c. Volume Penj 9000 unit

Keterangan Total Per Unit Total Per UnitPenjualan 9,900 346,500 35 9,000 315,000 35Biaya Variabel 200,000 20 200,000 22Konstribusi Margin 146,500 15 115,000 13Biaya Tetap 135,000 135,000Pendapatan Oprasi Bersih 11,500 -20,000JAWAB: 4.1

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Jawab Soal 4-2

A.BEP

Keterangan Total Per Unit Total Per UnitPenjualan 8,000 192,000 24 4,000 96,000 24Biaya Variabel 144,000 18 72,000 18Konstribusi Margin 48,000 6 24,000 6Biaya Tetap 24,000 24,000Pendapatan Oprasi Bersih 24,000 0

BIAYA

200,000

180,000

160,000

140,000

120,000

100,000

80,000

60,000

40,000

20,000

1,000 2,000 3,000 4,000 5,000 6,000 7,000 8,000 9,000Unit

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Jawab 4.3

A.BEP

Keterangan Total Per Unit Total Per UnitPenjualan 4,000 64,000 16 3,200 51,200 16Biaya Variabel 44,000 11 35,200 11Konstribusi Margin 20,000 5 16,000 5Biaya Tetap 16,000 16,000Pendapatan Oprasi Bersih 4,000 0

BIAYA

100,000

90,000

80,000

70,000

60,000

50,000

40,000

30,000

20,000

10,000

1,000 2,000 3,000 4,000 5,000 6,000 7,000 8,000 9,000

Unit

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Jawab 4-4

Penjualan 50,000 51,000 (naik 1.000)Keterangan Total Per Unit Total Per UnitPenjualan 200,000 4 204,000 4Biaya Variabel 120,000 2 120,000 2Konstribusi Margin 80,000 2 84,000 2Biaya Tetap 65,000 65,000Pendapatan Oprasi Bersih 15,000 19,000

CM Ratio = (Total CM/Total penjulan)(80.000/200.000)16 %

Jawab 4-52,000

Keterangan % Per Unit TotalPenjualan 100 90 180,000Biaya Variabel 70 63 126,000Konstribusi Margin 30 27 54,000Biaya Tetap 30,000Pendapatan Oprasi Bersih 24,000

1. Jika perusahaan menaikan penjualan sebesar 5,000 unit dan biaya pemasaran naik 9,000 maka akan terlihat pendapatan oprasi sebesar :

5,000Keterangan % Per Unit TotalPenjualan 100 90 450,000Biaya Variabel 70 63 126,000Konstribusi Margin 30 27 324,000Biaya Tetap 39,000Pendapatan Oprasi Bersih 285,000

Kesimpulan iklan harus di tingkatkan

2. Merujuk pada data asli. Manajemen sedang mempertimbangkan menggunakan komponen berkualitas lebih tinggi yang akan meningkatkan biaya variabel $ 2 per unit. Manajer pemasaran percaya produk berkualitas lebih tinggi akan meningkatkan penjualan sebesar 10% per bulan.

2,200Keterangan % Per Unit TotalPenjualan 100 90 198,000Biaya Variabel 70 65 143,000Konstribusi Margin 30 27 55,000Biaya Tetap 30,000Pendapatan Oprasi Bersih 25,000

Maka terlihat keuntungan naik sebesar Rp 25,000.-

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