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C O S T B E H A V I O U R
1. High-Low Method, Scatterplot Method, Method of Least Squares, Condence
Interval
riceCut, a discount store, has gathered data on its overhead activities andassociated costs for the past 1! "onths. #drienne San$a%, a "e"&er of the
controller's depart"ent, &elieves that overhead activities and costs should &e
classied into groups that have the sa"e driver. She has decided that unloading
inco"ing goods, counting goods, and inspecting goods can &e grouped together as
a "ore general receiving activit%, since these three activities are all driven &% the
nu"&er of purchase orders. (he following 1! "onths of data have &een gathered
for the receiving activit%)
Month
urcha
se
*rders
+eceivi
ng Cost
1 1!!! 1!!
/!! 10!!!
12!! !!!
0 1!! 1/2!!
2 1!! 2!!!
11!! 1!!!
/ 1!! !!!
10!! 0!!!
3 1/!! !!!
1! 3!! 1!!!
+equired)
1. repare a scattergraph, plotting the receiving costs against the nu"&er of
purchase orders. 4se the vertical a5is for costs and the hori6ontal a5is for
orders.
. Select two points that "a7e the &est t, and co"pute a cost for"ula for
receiving costs.
. 4sing the high-low "ethod, prepare a cost for"ula for the receiving activit%.
0. 4sing the "ethod of least squares, prepare a cost for"ula for the receiving
activit%. 8hat is the coe9cient of deter"ination:
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2.
!
1!!!
!!!
!1!!!!
!!!!
!!!!
Chart Title
Linear ;or Scatterplot Method)
?@?aria&le Cost
>@>i5 Cost
A@redicted Cost
ersa"aan n%a adalah)
?@ ;A-A1
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>@A-?
>@0!!!-;1,2@0!!!-;1,2@0!!!-13!!
>@21!!
. High and Low Method
?@ ;A-A1@.!!!-12,2;[email protected]!0
. Metode Least Square Method
.
C
ondence Interval
redicted Cost )
11,3
/
[email protected]!0E12,2
High oint Low oint
1.!! 1 /!!
A .!!! A1 10.!!!
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Standard =rror )
!/,/
1Ff ;Fegree of
>reedo"B(s< ) ,!
;purchase orders< ) 1.!!
A@1/,3/E10,/
@1!!
AG(s.Se
1. (entu7an A ;redicted Cost
'957*:
'/*+8/***
'*5+8:
Fari ta&el terse&ut dapat 7ita lihat &ahwa walaupun total qualit% cost tida7&eru&ah tapi dengan nai7n%a sales "a7a persentase qualit% cost terhadap salespun "enurun. Fi sisi lain, proporsi distri&usi qualit% cost pun terlihat "e"&ai7.
(erdapat pergeseran &ia%a dari failure cost 7e control cost. adi, dariper&andingan qualit% cost terse&ut ter$adi pening7atan distri&usi relatif qualit%cost "enu$u ting7at opti"u".
.
!! !!/ ro%e7si !!/ dengan
distri&usi relatif !!
Sales.!!!.!
!!1!.!!!.!!
!1!.!!!.!!
!
#ppraisal
costs)
!.!!
!0,2!N .!!! ,N
02!.!!!,!
!
0,2!N
reventioncosts)
.!!! !,1!N 1!.!!! 1,!N 1!.!!!,!!
!,1!N
Internal failurecosts)
1.!!!.!!!
1,2!N
!.!!! ,!N1.2!.!!!
,!!
1,2
!N
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=5ternal failurecosts)
!.!!!
,2!N /0!.!!! /,0!N2!.!!!,!
!
,2!N
(otal.!0.!
!!2,!
N.!0.!!!
!,0N
.2!.!!!
2,!N
Selisih pro%e7si !!/ dengan&ia%a a7tual
@ .2!.!!! -.!0.!!! @
21.!!!
!! !!/
!.!!N
2.!!N
1!.!!N
12.!!N
!.!!N
2.!!N
!.!!N
=5ternal failure costs
Internal failure costs
revention costs
#ppraisal costs
.
=sti"asi qualit% cost dengan persentase a7tual
!,0N 5 2.!!!.!!! 2.1!.!!!
=sti"asi qualit% cost dengan persentase ,2N
,2N 5 2.!!!.!!! 2.!!!
Deuntungan ta"&ahan 0.032.!!!
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$atihan '
In !!, Milton (ha%ne, president of Car&ondale =lectronics,received a report indicating that qualit% costs were 1 percent of sales.>aced with increasing pressures fro" i"ported goods, Milton resolved to
ta7e "easures to i"prove the overall qualit% of the co"pan%'s products.#fter hiring a consultant in !!0, the co"pan% &egan an aggressiveprogra" of total qualit% control. #t the end of !!/, Milton requested ananal%sis of the progress the co"pan% had "ade in reducing andcontrolling qualit% costs. (he accounting depart"ent asse"&led thefollowing data)
Internal ExternalSales PreventionAppraisalFailure Failure
!! 2!!,!!! 2,!!! 1!,!!! !,!!! !,!!!!!0 !!,!!! 2,!!! 12,!!! !,!!! 2!,!!!!!2 /!!,!!! 2,!!! !,!!! 2,!!! 2,!!!!! !!,!!! 0!,!!! 12,!!! 2,!!! !,!!!
!!/ 2!!,!!! 2!,!!! 2,!!! 1,!!! ,!!!
Re,uired-1. Co"pute the qualit% costs as a percentage of sales &% categor% and in total for
each %ear.. repare a "ultiple-%ear trend graph for qualit% costs, &oth &% total costs and
&% categor%. 4sing the graph, assess the progress "ade in reducing andcontrolling qualit% costs. Foes the graph provide evidence that qualit% hasi"proved: =5plain.
. 4sing the !! qualit% cost relationships ;assu"e all costs are varia&le
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Total 1.5**:
'95**:
.2587:
.7572:
.95**:
.
!! !!0 !!2 !! !!/
!.!!N
2.!!N
1!.!!N
12.!!N
!.!!N
2.!!N
!.!!N
2.!!N
!! !!0 !!2 !! !!/
!.!!N
.!!N
0.!!N
.!!N
.!!N
1!.!!N
1.!!N
10.!!N
1.!!N
1.!!N
revention
#ppraisal
Internal >ailure
=5ternal >ailure
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.
(ahun !!
ia%a $i7a "engguna7an distri&usi !!
1N 5 !!.!!! @ 1.!!!
ia%a a7tual 1!!.!!!
rot .!!!
(ahun !!/
ia%a $i7a "engguna7an distri&usi !!
1N 5 2!!.!!! @ 122.!!!
ia%a a7tual /2.!!!
rot !.!!!
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+ICIQU #QF +*>I( #Q#LASIS
.;
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1. 4nit cost under a&soption costingFirect "aterials ;0!,!!!B!.!!!< .!!
Firect la&or ;,!!!B!.!!!< 1.1!?aria&le overhead ;/,!!!B!.!!!< !.3!?aria&el cost per unit 2.!!>i5ed overhead;,!!!B!.!!!< !.02#&sorption cost per unit 2.02the cost of nished goods inventor% under a&sorption costing @ ;!.!!!-/.!!!
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. 4nit cost)
Firect "aterials 3.!!Firect la&or .2!
?aria&le overhead .!?aria&el cost per unit 13.1!>i5ed overhead;0,!!!B!.!!!< .3!#&sorption cost per unit .!!
Inco"e state"ent
a. (he inco"e state"ent under varia&le costing)Sales ;52/.0!!< 1,,!!Less varia&le e5penses)?aria&le cost of goods sold ;13.1!52/.0!!< ;1,!3,0!