analisis varians spm divisi temple perusahaan abc kasus 10-1
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7/26/2019 ANALISIS VARIANS SPM DIVISI TEMPLE PERUSAHAAN ABC KASUS 10-1
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SISTEM PENGENDALIAN MANAJEMEN
DIVISI TEMPLE PERUSAHAAN ABC
KASUS 10-1
Oleh
RADHEA PUTRA 1333121252
KELOMPOK 1
JURUSAN AKUNTANSI FAKULTAS EKONOMI
UNIVERSITAS ARMADEA
DENPASAR201!
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I" BAGIAN A # FEBRUARI 1$%% DIVISI TEMPLE PERUSAHAAN
ABC
A" Pe&h'()*+,* V,&',* H,&+, Pe*.),l,*
V,&',* H,&+, Pe*.),l,* /000 P&)4 T(,l
A B C
Vl)e ,4(),l /)*'( 120 130 150 400
H,&+, ,4(),l 6e& )*'( $ 0,95 $ 1,90 $ 2,80
H,&+, ,*++,&,* 6e& )*'( 1 2 3
Kele7'h,* 8 4e4)&,*+,* ,4(),l (e&h,,6
,*++,&,* 6e& )*'(
(0,05) (0,10) (0,20)
V,&',* h,&+, 9,*+ e*+)*()*+4,* 8 (',4
e*+)*()*+4,*
(6) (13) (30) (49)
B" Pe&h'()*+,* V,&',* Vl)e ,* B,)&,* Pe*.),l,*
P&)4 Vl)e
A4(),l
Vl)e
A*++,&,*
Sel''h K*(&'7)' 6e& )*'( V,&',*
A 120 100 20 $ 0,20 $ 4
B 130 100 30 $ 0,90 $ 27
C 150 100 50 $ 1,20 $ 60Total 400 $ 91
C" Pe&h'()*+,* V,&',* B,)&,*
P&)4 P&6&'
A*++,&,*
A*++,&,* B,)&,*
6,, Vl)e A4(),l
Pe*.),l,*
A4(),l
Sel''h K*(&'7)'
6e& U*'(
V,&',*
A 1/3 133 120 (13) $ 0,20 $ (2,67)
B 1/3 133 130 (3) $ 0,90 $ (3,00)
C 1/3 133 150 17 $ 1,20 $ 20,00
Total 400 400 $ 14,33
D" Pe&h'()*+,* V,&',* Vl)e Pe*.),l,*
P&)4 A*++,&,* B,)&,*
6,, Vl)e
AK(),l
Vl)e
A*++,&,*
Sel''h K*(&'7)'
6e& )*'(
V,&',*
Vl)e
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A 133 100 33 $ 0,20 $ 6,67
B 133 100 33 $ 0,90 $ 30,00
C 133 100 33 $ 1,20 $ 40,00
Total 400 300 100 $ 76,67
E" Pe&h'()*+,* V,&',* Pe*,6,(,*
P&)4T(,l
A B C
V,&',* H,&+, $ (6) $ (13) $ (30) $ (49)
V,&',* B,)&,* $ (3) $ (3) $ 20 $ 14
V,&',* Vl)e $ 7 $ 30 $ 40 $ 77
T(,l $ (2) $ 14 $ 30 $ 42
F" V,&',* Vl)e I*)(&' ,* P,*+, P,,&
P&)4
A" A*++,&,* J)l,h Pe*,6,(,* A B C T(,l
Estimasi Volume !"ust#i (u!it) 833 500 1667 3000
a!%sa asa# &a!% "ia!%%a#'a! 12 20 6 10
Volume "alam A!%%a#a! (u!it) 100 100 100 300
B" P,*+, P,,& A4(),l
Volume !"ust#i A'tual (u!it) 600 650 1500 2750
e!uala! A'tual (u!it) 120 130 150 400a!%sa asa# A'tual 20 20 10 15
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C" V,&',* K,&e*, P,*+, P,,&
(1) e!uala! A'tual (u!it) 120 130 150 400(2) a!%sa *asa# &a!% "ia!%%a#'a! *a"a +olumei!"usti a'tual 72 130 90 292
(3) elisi- 48 0 60 108
(4) .o!t#iusi *e# u!it &a!% "ia!%%a#'a! $ 0,20 $ 0,90 $1,20 $2,30
(5) Va#ia!s 'a#e!a *a!%sa *asa# $ 10 $ $ 72 $ 82
D" V,&',* K,&e*, Vl)e I*)(&'
(1) Volume i!"ust#i a'tual 600 650 1500 2750
(2) Volume i!"ust#i &a!% "ia!%%a#'a! 833 500 1667 3000
(3) elisi- (233) 150 (167) (250)
(4) a!%sa *asa# &a!% "ia!%%a#'a! 12 20 6
(5) 34 (28) 30 (10)
(6) .o!t#iusi *e# u!it (a!%%a#a!) $ 0,20 $ 0,90 $ 1,20
(7) Total (56) (5,59) 27,00 (12,02) 9,38
G" V,&',* B',9, Te(,6
A4(),l A*++,&,*V,&',* Me*+)*()*+4,* 8 T',4
Me*+)*()*+4,*
+e#-ea" Teta* 80 75 (5)
Bea! e!uala! 57 50 (7)
Bea! A"mi!ist#asi 33 25 (8)
Total 170 150 (20)
H" V,&',* Be7,* M,*):,4()& V,&',7el
A B C T(,l A4(),l
V,&',*
Me*+)*()*+4,* 8 T',4
Me*+)*()*+4,*
!it &a!%"i*#o"u'si 150 130 120
Ba-a! Ba'u 75 91 180 346 361 (15)
Te!a%a .e#a 15 19,5 12 46,5 56 (10)
+e#-ea"
(+a#iale) 30 32,5 24 86,5 105 (19)Total 120 143 216 479 522 (43)
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I" I4h(',& L,6&,* K'*e&.,
aa A'tual $ 59
aa &a!% "ia!%%a#'a! $ 80
Va#ia!s $ (21)A*,l'' V,&',*-Me*+)*()*+4,* 8 T',4 Me*+)*()*+4,*
V,&',* Pe*,6,(,*
a#%a (49)
Bau#a! 14
Volume 77
V,&',* Pe*,6,(,* Be&'h 42
V,&',* B',9, V,&',7el
Ba-a! Ba'u Te!a%a .e#a (10)
+e#-ea" Va#iael (19)
V,&',* B',9, V,&',7el Be&'h (43)
V,&',* B',9, Te(,6
+e#-ea" Teta* (5)
Bea! e!uala! (7)
Bea! A"mi!ist#asi (8)
Va#ia!s Bia&a Teta* Be#si- (20)
V,&',* /21
J" A*,l'' V,&',* L,7, A4(),l VS L,7, A*++,&,*
Pe&:&,*;e Re6&( A;(),l B)+e(
A;(),l
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A"mi!ist#ati+e e*e!se 33 25 (8)
Ne( 6&:'( 5$ %0 /21
I" BAGIAN B # MARET 1$%% DIVISI TEMPLE PERUSAHAAN
ABC
A" Pe&h'()*+,* V,&',* H,&+, Pe*.),l,*
V,&',* H,&+, Pe*.),l,* /000 P&)4 T(,l
A B C
Vl)e ,4(),l /)*'( 90 70 80 240
H,&+, ,4(),l 6e& )*'( $ 1,10 $ 2,10 $ 3,15
H,&+, ,*++,&,* 6e& )*'( 1 2 3Kele7'h,* 8 4e4)&,*+,* ,4(),l (e&h,,6
,*++,&,* 6e& )*'(
(0,10) (0,10) (0,15)
V,&',* h,&+, 9,*+ e*+)*()*+4,* 8 (',4
e*+)*()*+4,*
9 7 12 28
B" Pe&h'()*+,* V,&',* Vl)e ,* B,)&,* Pe*.),l,*
P&)4 Vl)e
A4(),l
Vl)e
A*++,&,*
Sel''h K*(&'7)' 6e&
)*'(
V,&',*
A 90 100 (10) $ 0,20 $ (2)
B 70 100 (30) $ 0,90 $ (27)
C 80 100 (20) $ 1,20 $ (24)
T(,l 240 $ (53)
C" Pe&h'()*+,* V,&',* B,)&,*
P&)4 P&6&'
A*++,&,*
A*++,&,* B,)&,*
6,, Vl)e AK(),l
Pe*.),l,*
A4(),l
Sel''h K*(&'7)'
6e& U*'(
V,&',*
A 1/3 80 90 10 $ 0,20 $ 2,00
B 1/3 80 70 (10) $ 0,90 $ (9,00)
C 1/3 80 80 $ 1,20 $
T(,l 240 240 $ (7,00)
D" Pe&h'()*+,* V,&',* Vl)e Pe*.),l,*
P&)4 A*++,&,* B,)&,*
6,, Vl)e
AK(),l
Vl)e
A*++,&,*
Sel''h K*(&'7)'
6e& )*'(
V,&',*
Vl)e
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A 80 100 (20) $ 0,20 $ (4,00)
B 80 100 (20) $ 0,90 $ (18,00)
C 80 100 (20) $ 1,20 $ (24,00)
T(,l 240 300 (60) $ (46,00)
E" Pe&h'()*+,* V,&',* Pe*,6,(,*
P&)4T(,l
A B C
V,&',* H,&+, $ 9 $ 7 $ 12 $ 28
V,&',* B,)&,* $ 2 $ (9) $ $ (7)
V,&',* Vl)e $ (4) $ (18) $ (24) $ (46)
T(,l $ 7 $ (20) $ (12) $ (25)
F" V,&',* Vl)e I*)(&' ,* P,*+, P,,&
P&)4
A" A*++,&,* J)l,h Pe*,6,(,* A B C T(,lEstimasi Volume !"ust#i (u!it) 833 500 1667 3000
a!%sa asa# &a!% "ia!%%a#'a! 12 20 6 38
Volume "alam A!%%a#a! (u!it) 100 100 100 300
B" P,*+, P,,& A4(),l
Volume !"ust#i A'tual (u!it) 500 600 1000 2100
e!uala! A'tual (u!it) 90 70 80 240
a!%sa asa# A'tual 18 12 8 11
C" V,&',* K,&e*, P,*+, P,,&
(1) e!uala! A'tual (u!it) 90 70 80 240(2) a!%sa *asa# &a!% "ia!%%a#'a! *a"a +olumei!"usti a'tual 60 120 60 240
(3) elisi- 30 (50) 20 0
(4) .o!t#iusi *e# u!it &a!% "ia!%%a#'a! $ 0,20 $ 0,90 $ 1,20 $ 2,30
(5) Va#ia!s 'a#e!a *a!%sa *asa# $ 6,00 $(45,00) $24,00 $(15,00)
D" V,&',* K,&e*, Vl)e I*)(&'
(1) Volume i!"ust#i a'tual 500 600 1000 2100
(2) Volume i!"ust#i &a!% "ia!%%a#'a! 833 500 1667 3000
(3) elisi- (333) 100 (667) (900)
(4) a!%sa *asa# &a!% "ia!%%a#'a! 12 20 6(5) 34 (40) 20 (40)
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(6) .o!t#iusi *e# u!it (a!%%a#a!) $ 0,20 $ 0,90 $ 1,20
(7) Total (56) (7,99) 18,00 (48,02) (38,02)
G" V,&',* B',9, Te(,6
A4(),l A*++,&,*V,&',* Me*+)*()*+4,* 8
T',4 Me*+)*()*+4,*
+e#-ea" Teta* 70 75 5
Bea! e!uala! 45 50 5
Bea! A"mi!ist#asi 20 25 5
Total 135 150 15
H" V,&',* Be7,* M,*):,4()& V,&',7el
A B C T(,l A4(),lV,&',* Me*+)*()*+4,* 8
T',4 Me*+)*()*+4,*
!it &a!% "i*#o"u'si 90 80 100 270
Ba-a! Ba'u 45 56 150 251 245 6
Te!a%a .e#a 9 12 10 31 26 5
+e#-ea" (+a#iale) 18 20 20 58 54 4
Total 72 88 180 340 325 15
I" I4h(',& L,6&,* K'*e&.,
aa A'tual $ 85
aa &a!% "ia!%%a#'a! $ 80
Va#ia!s $ 5
A*,l'' V,&',*-Me*+)*()*+4,* 8 T',4 Me*+)*()*+4,*
V,&',* Pe*,6,(,*
a#%a 28
Bau#a! (7)
Volume (46)
V,&',* Pe*,6,(,* Be&'h (25)
V,&',* B',9, V,&',7el
Ba-a! Ba'u 6
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Te!a%a .e#a 5
+e#-ea" Va#iael 4
V,&',* B',9, V,&',7el Be&'h 15
V,&',* B',9, Te(,6
+e#-ea" Teta* 5
Bea! e!uala! 5
Bea! A"mi!ist#asi 5
Va#ia!s Bia&a Teta* Be#si- 15
V,&',* 5
J" A*,l'' V,&',* L,7, A4(),l VS L,7, A*++,&,*
Pe&:&,*;e Re6&( A;(),lB)+e(
A;(),l $% !00 /102
Va#iale ost o sales 278 370 92
ie" ma!uatu#i!% osts 70 75 5
C( : S,le 3>% >>5 $=
:#oss #oit $ 150 $ 155 $ (199)
elli!% e*e!se 45 50 5
A"mi!ist#ati+e e*e!se 20 25 (5)
Ne( 6&:'( %5 %0 5
II" BAGIAN B # JANUARI 1$%% DIVISI TEMPLE PERUSAHAAN
ABC
A" A*,l'' V,&',* L,7, A4(),l V L,7, A*++,&,*
B)+e( A;(),l V,&',*;e
ales 2500 2160
(34
0)ta!"a#" ost o sales 1620 1420 20
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0
:#oss #oit 880 0 (880)
elli!% e*e!se 250 290 (40)
;esea#- a!" "e+elo*me!t e*e!se 300 250 50
A"mi!ist#ati+e e*e!se 120 110 10
Total e*e!se 670 65020