jawaban biaya ch 14

7/24/2019 Jawaban Biaya Ch 14

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CHAPTER 14QUALITY AND ENVIRONMENTAL

COST MANAGEMENT

DISCUSSION QUESTIONS

1. Quality of design is a function of theproducts specifications, whereas quality ofconformance is a measure of how a productmeets its specifications.

2. All quality costs are incurred because poorquality may or does exist.

3. The zero-defects approach emphasizesconforming to specifications. pper andlower limits are set for product !ariation,and any unit that falls within those limits isdeemed acceptable "units outside the rangeare defined as defecti!e#. The robust quality

approach emphasizes $fitness for use.%There is no range within which !ariation isacceptable. Thus, any unit not meeting thetarget is defecti!e.

4. nder the robust quality approach, any!ariation from the ideal entails a loss, a losswhich grows larger as the !ariation in-creases. This approach leads to the Taguchiquality loss function, which is based on theidea that any !ariability from the ideal

causes hidden quality losses or costs. TheTaguchi quality loss function shows thatcosts increase at an increasing rate as!ariability increases. This function issymmetric.

5. &re!ention costs are incurred to pre!entdefects in products' appraisal costs arecosts incurred to determine whetherproducts are conforming to specifications'internal failure costs are incurred whennonconforming products are detected priorto shipment' and external failure costs areincurred because nonconforming products

are deli!ered to customers.6. (xternal failure costs can be more

de!astating because of warranty costs,recall costs, lawsuits, and damage to thereputation of a company, all of which maygreatly exceed the costs of rewor) or scrapincurred from internal failure costs.

7. Agree. *t is poor quality, not good quality,that is costly. All quality costs exist becausepoor quality may or does exist.

8. *nterim quality standards are used tomeasure a firms progress toward betterquality within a gi!en period.

9. *nterim quality reports are used to measurequality impro!ement with respect to acurrent-period standard' multiple-period

reports are used to measure qualityimpro!ement with respect to a base period'and long-range reports are used to measureprogress toward achie!ing the goal of zerodefects.

10. +oth monetary and nonmonetary incenti!escan be used. or example, employees can begi!en a bonus that is equal to a fixedpercentage of the sa!ings from a suggestionthat impro!ed a products quality "referred toas gainsharing#. Additionally, nonmonetaryawards of excellence can be used torecognize those employees who ma)e

outstanding quality contributions. ainsharingpro-!ides cash incenti!es for a companysentire wor)force that are )eyed to quality orproducti!ity gains.

11. irms should spend about ./ percent ofsales on quality costs. The potential sa!ingsfrom quality impro!ement is 012 million3014 million "5.26 7 055 million# 8 0/million "5.5/ 7 055 million#9.

12. *t is possible to impro!e quality and lowercosts by changing the relati!e distribution ofquality costs among the four categories. Theoptimal mix needs to be identified.

13. A quality cost report shows the amount ofcost for each category as well as therelati!e cost of each category. This reportrequires managers to identify the costs thatshould appear in the report, to identify thecurrent quality performance le!el, and tobegin thin)ing about the le!el of qualityperformance that should be achie!ed.

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14. Two ma:or reasons; "2# they ha!e theexpertise and training, and "# they ha!e the

ob:ecti!ity.

15. *555 is a family of international qualitystandards. These standards center on the

concept of documentation and control ofnonconformance and change. *555certification can be a requirement of doingbusiness "e.g., in (urope#. Also, manycompanies ha!e found that the process ofapplying for *555, while lengthy andexpensi!e, yields important benefits interms of self-)nowledge. .


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CORNERSTONE EERCISES

C!"#$"%&!#$ E'$"()%$ 14.1

1. E*+#% C!,-+#

Q/+)& C!%& R$-!"&!" &$ Y$+" E#$ 2015

P$"($#&+$ Q/+)& C!%&% ! S+$%+

P"$*$#&)!# (!%&%Q/+)& ()"($%...................... 6000P"!&!&-$ )#%-$(&)!#........... 39000 45000 1.50

A--"+)%+ (!%&%)$ &$%&)#.......................... 18000P+(:+)# )#%-$(&)!#.......... 42000 60000 2.00

I#&$"#+ +)/"$ (!%&%D$%)# (+#$%................... 180000D!;#&),$.............................. 120000 300000 10.00

E'&$"#+ +)/"$ (!%&%R$&/"#%/+)& (!%&%..................... 750000 25 .00?

+A(&/+ %+$% ! 3000000?750000/+)& (!%&% +"$ &!! ) +% 25 -$"($#& !%+$% )% ,/( "$+&$" &+# &$ $%)"$ 2 &! 4 -$"($#& ! %+$% &+& -"$*+)%!" (!,-+#)$% ;)& !! >/+)& -$"!",+#($.

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C!"#$"%&!#$ E'$"()%$ 14.1 C!#(/$B

2. Q/+)& C!%& C+&$!")$% R$+&)*$ C!#&")?/&)!# G"+-%

T$ "+-% "$*$+ &+& +)/"$ (!%&% +"$ +--"!'),+&$ 86 -$"($#& ! &$ &!&+>/+)& (!%&% %/$%&)# &+& E*+#% #$$% &! )#*$%& ,!"$ )# (!#&"! +(&)*)&)$%&! ")*$ !;# +)/"$ (!%&%.

3. T$ (!,-+# +% ,+$ !! -"!"$%% )# "$/()# )&% >/+)& (!%&% ?/& %&)#$$% &! )#*$%& ,!"$ )# -"$*$#&)!# +# (!#&"! +(&)*)&)$% &! "$/($ +)/"$(!%&% $*$# ,!"$. M!%& (!,-+#)$% &+& +*$ +()$*$ + -"+(&)(+ $"!$$(&%&+&$ ;) !-$"+&$ ;)& >/+)& (!%&% ?$&;$$# 2 +# 3 -$"($#& ! %+$%.

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C!"#$"%&!#$ E'$"()%$ 14.2

1. D+*)% I#(.I#&$"), S&+#+" P$"!",+#($ R$-!"& Q/+)& C!%&%

!" &$ Y$+" E#$ D$($,?$" 31 2015

A(&/+ /$&$ C!%&% C!%&% V+")+#($

P"$*$#&)!# (!%&%Q/+)& +/)&%.............................. 90000 90000+0V$#!" ($"&))(+&)!#.................... 180000 180000+ 0

T!&+ -"$*$#&)!# (!%&%........... 270000 270000 0A--"+)%+ (!%&%

P"!/(& +(($-&+#($................... 135000 135000+ 0P"!($%% +(($-&+#($................... 109500 112500+ 3000

T!&+ +--"+)%+ (!%&%.............. 244500 247500 3000 I#&$"#+ +)/"$ (!%&%

R$&$%&)#..................................... 90000 81600?

8400..............................................U

R$;!":......................................... 180000 172800? 7200 UT!&+ )#&$"#+ +)/"$ (!%&%..... 270000 254400 15600 U

E'&$"#+ +)/"$ (!%&%R$(+%......................................... 120000 120000? 0F+""+#&....................................... 300000 264000? 36000 U

T!&+ $'&$"#+ +)/"$ (!%&%.... 420000 384000 36000 UT!&+ >/+)& (!%&%.......................... 1204500 1155900 48600........................................U

P$"($#&+$ ! %+$%........................ 10.04 9.63 0.41 U

+2014 +(&/+ (!#&"! (!%& 1.50 $.. Q/+)& +/)&% @ 90000 1.50 @135000B

?2014 +(&/+ +)/"$ (!%& 0.80 $.. R$&$%&)# @ 102000 0.8 @ 81600B

2. Davis has come very close to meeting the planned outcomes (only0.41 percent short overall). Thus, managements belief thatinvesting an additional 0 percent in control costs !ould producea "0 percent reduction in failure costs seems to be validated.

3. R$;!": ;!/ ?$ $'-$(&$ &! *+" ;)& %+$%. T/% + 25 -$"($#& )#("$+%$ )#

%+$% ;!/ (+/%$ + 25 -$"($#& )#("$+%$ )# ?/$&$ "$;!": (!%&% 216000 1.25 @ 270000. T)% ;!/ ("$+&$ + +*!"+?$ "$;!": *+")+#($ ! 90000180000 270000B. A *+")+?$ (!%&% ;!/ +*$ )#("$+%$ ?/$&% +#&$ ?/$&$ *+")+#($ ;!/ ?$ ,!"$ +*!"+?$ &+# )#)&)+ (+(/+&$.Q/+)& +/)&)# )% ):$ + )%("$&)!#+" )'$ (!%& +# %! )&% ?/$& ;!/ #!&?$ +$(&$ ? (+#$% )# %+$% "$*$#/$.

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C!"#$"%&!#$ E'$"()%$ 14.3

1.

T$ &"$# "+- "$*$+% &+& >/+)& (!%&% +*$ ?$$# (/& )# + +% +-$"($#&+$ ! %+$% !;$*$" +& 12.5 -$"($#& &$"$ )% %&) %/?%&+#&)+),-"!*$,$#& !--!"&/#)& $&.

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C!"#$"%&!#$ E'$"()%$ 14.3 C!#&)#/$B

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T)% "+- "$*$+% ,/( ,!"$ $&+). !" $'+,-$ $'&$"#+ +)/"$ (!%&% +"$!# +?!/& !#$%)'& ! &$ !"))#+ +,!/#&. I#&$"#+ +)/"$ (!%&% +*$$("$+%$ ? +?!/& &;!&)"%. C$+" &$ +)&)!#+ )#*$%&,$#& )# (!#&"!(!%&% ;)( +*$ %)#))(+#& )#("$+%$B +% -+) !.

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C!"#$"%&!#$ E'$"()%$ 14.3 C!#(/$B

3. M/&)-$P$")! T"$# G"+- R$+&)*$ Q/+)& C!%&%

+)/"$ (!%&% +*$ $("$+%$ "!, 80 -$"($#& ! &!&+ (!%&% &! + )&&$ ,!"$&+# 30 -$"($#& ;)$ (!#&"! (!%&% +*$ !#$ "!, 20 -$"($#& &! +,!%& 70-$"($#&. T/% )#("$+%)# (!#&"! (!%&% +% ")*$# !;# +)/"$ (!%&%. M!%&(!,-+#)$% !-$"+&)# )# &$ #$+" $"!$$(& %&+&$ +*$ (!#&"! (!%&%?$&;$$# 80 +# 90 -$"($#& ! &!&+ >/+)& (!%&%.

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C!"#$"%&!#$ E'$"()%$ 14.4

1. N+?!"% C!,-+#L!#R+#$ P$"!",+#($ R$-!"&!" &$ Y$+" E#$ J/#$ 30 2015

A(&/+ T+"$& C!%&% C!%&% V+")+#($

P"$*$#&)!# (!%&%P"!&!&-$ )#%-$(&)!#.................. 300000 375000 75000 V$#!" C$"&))(+&)!#.................... 600000 75000 525000 U

T!&+ -"$*$#&)!# (!%&%........... 900000 450000 450000 UA--"+)%+ (!%&%

P"!($%% +(($-&+#($................... 315000 50000 265000 UT$%& +?!"..................................... 360000 0 360000 U

T!&+ +--"+)%+ (!%&%.............. 675000 50000 625000 U

I#&$"#+ +)/"$ (!%&%R$&$%&)#..................................... 187500 0 187500 UR$;!":......................................... 375000 0 375000 U

T!&+ )#&$"#+ +)/"$ (!%&%..... 562500 0 562500 UE'&$"#+ +)/"$ (!%&%

R$(+%......................................... 243750 0 243750 UP"!/(& )+?))&........................... 618750 0 618750 U

T!&+ $'&$"#+ +)/"$ (!%&%.... 862500 0 862500 UT!&+ >/+)& (!%&%.......................... 3000000 500000 2500000 U

P$"($#&+$ ! %+$%........................ 12.0 2 10 U

N+?!"% )% %-$#)# &!! ,/( ,!#$ !# >/+)& +(&)*)&)$%K$%-$()+ +)/"$+# +--"+)%+. M!"$ $!"& +& ),-"!*)# >/+)& )% %&) #$$$.

2. P"$*$#&)!# (!%&% +"$ *+/$+$ (!%&% +# ;!/ ?$ #$($%%+" &! ,+)#&+)#&$ >/+)& +)#%. T$ -"$%$#($ ! +--"+)%+ (!%&% ,+ #!& ?$ #$($%%+" )# +%&")(& &$!"$&)(+ %$#%$ ) &$"$ +"$ #! $$(&)*$ /#)&% &$# &$"$ )% #! #$$&! $#+$ )# $&$(&)!# +(&)*)&)$%B.

3. %-$#)# $%% ,!#$ !# $$(&% N+?!"% (+# /%$ &$ %+*)#% &! $'-+#+# &! $,-! +)&)!#+ -$!-$ &! %/--!"& &)% $'-+#%)!#. I,-"!*$ >/+)&,+ #+&/"+ (+/%$ $'-+#%)!# ? $#+#()# )&% (!,-$&)&)*$ -!%)&)!#. T/%+&!/ ),-"!*$ >/+)& ,+ ,$+# $;$" =!?% )# %!,$ +"$+% %/( +%

)#%-$(&)!# +# "$;!":B )& +%! ,$+#% &+& +)&)!#+ =!?% ;) ?$ ("$+&$&"!/ $'-+#$ ?/%)#$%% +(&)*)&.

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C!"#$"%&!#$ E'$"()%$ 14.5

1. V$"$ C!,-+#E#*)"!#,$#&+ C!%& R$-!"&

!" &$ Y$+" E#$ D$($,?$" 31 2015

P$"($#&+$E#*)"!#,$#&+ ! O-$"+&)#

C!%&% C!%&%+

P"$*$#&)!# (!%&%O?&+)#)# ISO 14001 ($"&))(+&)!#. . 1050000D$%)#)# -"!($%%$%....................... 420000 1470000 2.94

D$&$(&)!# (!%&%T$%&)# !" (!#&+,)#+&)!#............... 700000I#%-$(&)# -"!/(&%......................... 420000 1120000 2.24

I#&$"#+ +)/"$ (!%&%

T"$+&)# &!')( ;+%&$......................... 2100000M+)#&+)#)# -!/&)!# $>/)-,$#&.... 1250000 3350000 6.70E'&$"#+ +)/"$ (!%&%

C$+#)# /- !) %-)%....................... 3675000C$+#)# /- (!#&+,)#+&$ %!)....... 5775000 9450000 18 .90

T!&+ >/+)& (!%&%................................ 15390000 30 .78?

+A(&/+ !-$"+&)# (!%&% ! 50000000?15390000


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C!"#$"%&!#$ E'$"()%$ 14.5 C!#(/$B

3. T$ ,!%& ):$ "$+%!# )% &+& &$ (!%& )% + %!()+ (!%& +# #!& -+) !" ? &$(!,-+# +# &/% #!& ! )"$(& )#&$"$%& &! V$"$. I# +(& %/( !",+"$(!#)&)!# ,+ ("$+&$ + -!&$#&)+ )+?))& !" &$ (!,-+#. T$ $&)(+

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

C!"#$"%&!#$ E'$"()%$ 14.6

1. R+&$%

D$%)# -"!/(&% 270000


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3. U%)# &$ +%%!()+&$ +(&)*)& "+&$% ! 30 -$" $%)# !/" 360000


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EERCISES

E'$"()%$ 14.7

1. A >/+)& -"!/(& )% !#$ &+& ,$$&% !" $'($$% (/%&!,$" $'-$(&+&)!#%

"$+&)*$ &! :$ >/+)& +&&")?/&$% %/( +% -$"!",+#($ +$%&$&)(% "$)+?))&/"+?))& +# )$%% !" /%$. A -"!/(& )% $%)#$ &! )%-+ -"$%-$())$$*$% ! $+( >/+)& +&&")?/&$. C/%&!,$"% $'-$(& &$ -"!/(& &! ,$$& &$%$%-$())(+&)!#%. C!#!",+#($ )% + ,$+%/"$ ! !; ;$ + -"!/(& ,$$&% )&%%-$())(+&)!#%. T/% + >/+)& -"!/(& )% !#$ &+& (!#!",% &! %-$())(+&)!#%.

2. T"+)&)!#+ + $$(&)*$ -"!/(& +% ?$$# $)#$ +% !#$ &+& +)% &!(!#!", &! ($"&+)# >/+)& %-$())(+&)!#%. U%/+ &)% ,$+#& &+& &$-"!/(&% (!#!",+#($ ;+% ;)&)# +# +(($-&+?$ "+#$ ! %!,$ )$+ &+"$&*+/$ !" &$ >/+)& (+"+(&$")%&)(. R$($#& &)#:)# +"/$% &+& +)/"$ &!(!#!", &! &$ &+"$& *+/$ ! &$ >/+)& (+"+(&$")%&)( (+# ?$ *$" (!%&

&/% + $$(&)*$ -"!/(& )% !#$ &+& +)% &! (!#!", &! &$ &+"$& *+/$. I#!&$" ;!"% &$ %&+#+" !" #!#$$(&)*$ )% $'+(& (!#!",+#($ &!%-$())(+&)!#%. I& )% ),-!"&+#& &! /#$"%&+# &+& -!!" >/+)& )% ;+& (!%&%+# +% &$ -$"($#&+$ ! (!#!",)# /#)&% )#("$+%$% >/+)& (!%&% $("$+%$.I !" $'+,-$ >/+)& (!%&% +"$ 15 -$"($#& ! %+$% )& )% (!#($)*+?$ &+&&$%$ (!%&% (!/ ?$ "$/($ &! 2 &! 4 -$"($#& ! %+$% %+*)# 11 &! 13-$"($#&. T+& )% &$ ! ,)#$ &! ;)( &$ >/+)& ,+#+$" "$$""$.

E'$"()%$ 14.8

1. D$#&+ %$"*)($% %!/ ),,$)+&$ (!#*$ &$ ),-!"&+#($ ! +$%&$&)(% !"%$"*)($ >/+)&. I,+)#$ ;+:)# )#&! + $#&+ !)($ ;$"$ &$ ;+)&)# +"$++# %$"*)($ +"$+ +"$ %+?? +# )"& +# &$ $#&)%& +# +%%)%&+#&% +*$ +#):$-& +--$+"+#($. T)% ;!/ #!& )#%-)"$ ,/( (!#)$#($ )# &$ >/+)& !&$ $#&+ %$"*)($%.

2. R$%-!#%)*$#$%% (!#*$% &$ #!&)!# ! ?$)# ;))# &! $- (/%&!,$"% +#-"!*)$ -"!,-& (!#%)%&$#& %$"*)($. A%%/"+#($ "$$"% &! &$ :#!;$$ +#(!/"&$% ! $,-!$$% +# &$)" +?))& &! (!#*$ &"/%& +# (!#)$#($.E,-+& ,$+#% -"!*))# (+")# )#)*)/+)$ +&&$#&)!# &! (/%&!,$"%.P"!,-& (!/"&$!/% %$"*)($ )*$# ? :#!;$$+?$ +# (+")# -"!*)$"%

($+" +% + !& &! ! ;)& %$"*)($ >/+)&.

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E'$"()%$ 14.9

1. U#)& N!. A(&/+ D)+,$&$" y T y T B2 ky T B2

1 0.28 0.00 0.0000 0.002 0.30 0.02 0.0004 12.00

3 0.26 0.02 0.0004 12.004 0.27 0.01 0.0001 3 .000.0009 27.00

N/,?$" ! /#)&%....................................................... 4 4 .00

A*$"+$..................................................................... 0.000225 6 .75

T/% &$ +*$"+$ !%% -$" /#)& )% 6.75.

2. H)$# (!%& @ 6.75 100000 @ 675000

3. kM$+%/"$ (!%&%B @ T!&+ $'&$"#+ +)/"$ (!%&%kM$+%/"$ (!%&%B @ M$+%/"$ (!%&% H)$# (!%&%

k 1BM$+%/"$ (!%&%B @ H)$# (!%&%M$+%/"$ (!%&% @ H)$# (!%&%


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E'$"()%$ 14.11

1. A(&)*)& "+&$%F+""+#& 816000/+)& (!%& (+# ?$ /%$ &! "+#: -"!/(&% )# !"$" ! &$ !;$%&>/+)& &! &+& ! &$ )$%&. T)% )#!",+&)!# (+# &$# ?$ /%$ &! $&$",)#$;$"$ >/+)& ),-"!*$,$#& $!"&% %!/ ?$ !(/%$. I& ,+ "$*$+ !"$'+,-$ &+& -"!/(&% !!; &$ P+"$&! P")#()-$ 20 -$"($#& ! &$ -"!/(&%+"$ (+/%)# 80 -$"($#& ! &$ >/+)& -"!?$,%. T$ P+"$&! P")#()-$ (+),%&+& 20 -$"($#& ! &$ -$!-$ ! 80 -$"($#& ! &$ ;!": )# +# !"+#)+&)!#.B


16/65

E'$"()%$ 14.12

1. +# C!,-+#Q/+)& C!%& R$-!"&

!" &$ Y$+" E#$ D$($,?$" 31 2015P$"($#&+$

Q/+)& C!%&% ! S+$%P"$*$#&)!# (!%&%

D$%)# "$*)$;................. 162000Q/+)& &"+)#)#............... 54000 216000 6.67

A--"+)%+ (!%&%M+&$")+% )#%-$(&)!#....... 21600P"!($%% +(($-&+#($....... 27000P"!/(& )#%-$(&)!#......... 16200 64800 2.00

I#&$"#+ +)/"$ (!%&%R$)#%-$(&)!#................... 27000S("+-................................ 18900 45900 1.42

E'&$"#+ +)/"$ (!%&%R$(+%............................. 54000L!%& %+$%........................ 108000R$&/"#$ !!%.............. 51300 213300 6 .58

T!&+ >/+)& (!%&%............... 540000 16 .67


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E'$"()%$ 14.12 C!#(/$B

2.

R$+&)*$ D)%&")?/&)!# ! Q/+)& C!%&%

0

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E'$"()%$ 14.13

1. Q/+)& (!%&%Y$+" 1 5000000 0.25 20000000BY$+" 2 4840000 0.22 22000000B

Y$+" 3 3960000 0.18 22000000BY$+" 4 3360000 0.14 24000000B

N$& )#(!,$ )#("$+%$Y$+" 1 0.25 0.22B 22000000 @ 660000Y$+" 2 0.22 0.18B 22000000 @ 880000Y$+" 3 0.18 0.14B 24000000 @ 960000

2. P"!)& -!&$#&)+ 0.14 0.025B 24000000 @ 2760000

T$ 2.5 -$"($#& !+ )% &$ $*$ ,+# >/+)& $'-$"&% )$#&) +% &$ !#$ &+&(!,-+#)$% %!/ %&")*$ &! !?&+)#. G+#!# C!,-+#% $'-$")$#($ %!;%

&+& )& )% +# +()$*+?$ !+.

3. Y$+" 3K N! C+#$ Y$+" 3K C+#$S+$%................................... 22000000 22000000V+")+?$ $'-$#%$%............. 14473684+ 11764210?

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+250 22000000/+)& (!%& @ 100.00 53.20 @ 46.80D$("$+%$ )# -$"/#)& &!&+ *+")+?$ (!%& @ 250.00 46.80 @ 203.20V+")+?$ (!%&% &!&+ Y$+" 3B @ 203.20 22000000


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22/65

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2. P"$*$#&)!# SDB

3. I#&$"#+ +)/"$ SDB

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6. P"$*$#&)!# SDB

7. I#&$"#+ +)/"$

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11. P"$*$#&)!# SDB

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13. I#&$"#+ +)/"$ SDB

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34/65

CPATYPE EERCISES

#$ercise 14."

+. R$;!":)# + /#)& )% +# )#&$"#+ +)/"$ (!%& +# %! )&% %/?%$>/$#& )#%-$(&)!# )%

+%! +# )#&$"#+ +)/"$ (!%&. T$ #$'& &;! (!)($% +"$ $'&$"#+ +)/"$ +% &$+"$ +(&)*)&)$% &+& !((/" +&$" &$ -"!/(& )% )# &$ +#% ! &$ (/%&!,$". T$+%& (!)($ )% ($+" + -"$*$#&)!# +(&)*)&.

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. H)$# (!%&% +"$ !--!"&/#)& (!%&% "$%/&)# "!, -!!" >/+)&. H)$# (!%&%+"$ #!& "$(!"$ )# &$ (!,-+#% +((!/#&)# "$(!"%. L!%& ,+":$& %+"$ )%&$ !# +#%;$" )&&)# &)% $)#)&)!#.

#$ercise 14."&

?. T$ T+/() !%% /#(&)!# )% /%$ &! $%&),+&$ )$# (!%&% ! $'&$"#+ +)/"$.

#$ercise 14."'

(. E'&$"#+ +)/"$ (!%&% +"$ )#(/""$ ;$# -!/&)!# )% "$$+%$ )#&! &$$#*)"!#,$#& +# +"$ ! &;! &-$% R$+)$ +# /#"$+)$. R$+)$ (!%& +"$-+) !" ? &$ )", /#"$+)$ (!%&% +"$ -+) !" ? %!()$& +# +"$ (+$

%!()$&+ (!%&%.

#$ercise 14."

. P"!/(& )% &$ )"&)$" -"!/(& +% )& )% (!%&)# 40 -$" /#)& !"$#*)"!#,$#&+ (!%&% +# P"!/(& A )% (!%&)# !# 8 -$" /#)&. T$(!#%/,-&)!# "+&)!% !" P"!/(& +"$ 1


35/65

PROLEMS

P"!?$, 14.30

1. S!"&% C!,-+#

Q/+)& C!%& R$-!"&!" &$ Y$+" E#$ D$($,?$" 31 2015

P$"($#&+$ Q/+)& C!%&% ! S+$%

P"$*$#&)!# (!%&%V$#!" ($"&))(+&)!#............. 720000D$%)# "$*)$;%..................... 180000 900000 1.5

A--"+)%+ (!%&%T$%& +?!".............................. 1800000I#%-$(&)!# +?!"................... 1500000 3300000 5.5

I#&$"#+ +)/"$ (!%&%R$&$%&)# .............................. 1800000R$;!":.................................. 2400000 4200000 7.0

E'&$"#+ +)/"$ (!%&%C!#%/,$" (!,-+)#&%......... 1200000F+""+#&................................ 2400000 3600000 6 .0

T!&+ >/+)& (!%&%..................... 12000000 20 .0

2. R$+&)*$ P$"($#&+$P"$*$#&)!#....................... 7.5 1.5/+)& (!%&%. T)% ),-)$%&+& ,!"$ "$%!/"($% #$$ &! ?$ )#*$%&$ )# &$ (!#&"! +(&)*)&)$% ;)& &$!?=$(&)*$ ! ")*)# !;# +)/"$ (!%&%.

3. H)$# (!%&% @ 15 600000 @ 9000000. E'&$"#+ +)/"$ (!%&% )#("$+%$ &!12600000 +# &!&+ >/+)& (!%&% &! 21000000. N!; $'&$"#+ +)/"$ (!%&%+"$ 60 -$"($#& ! &!&+ >/+)& (!%&% +# +)/"$ (!%&% +"$ 80 -$"($#& ! &!&+>/+)& (!%&%. T)% )% + %$")!/% ),?++#($ ?$&;$$# (!#&"! +# +)/"$ (!%&%%)#+)# + %)#))(+#& !--!"&/#)& &! )#("$+%$ -"!)&% ? $("$+%)# +)/"$

(!%&%.


36/65

P"!?$, 14.30 C!#(/$B

4. T$"$ )% %!,$ *+))& )# &$ >/+)& ,+#+$"% !?%$"*+&)!#. I#("$+%)#(!#&"! (!%&% ;) ):$ $("$+%$ )$# +)/"$ (!%&% +% ;$ +% ,$+%/"$(!%&%. H!;$*$" )#!")# &$ )$# (!%&% ,+ "$%/& )# /#$"$%&),+&)# &$

+(&)!# #$$$ &! "$/($ +)/"$ (!%&%. T$ (!,-+# (!/ /#$" )#*$%& )#(!#&"! +(&)*)&)$% +# -"!/($ + %/?!-&),+ !/&(!,$. A--"!'),+&)# $'&$"#++)/"$ (!%&% )% /%$/ ?$(+/%$ )& %$"*$% +% +# +&&$#&)!#$&&)# %)#+.M+#+$,$#& ,+ ?$(!,$ ,/( ,!"$ %$")!/% +?!/& ),-"!*)# >/+)& !#($ )&"$+)$% &$ / -!&$#&)+ !" )#("$+%)# -"!)&%.

P"!?$, 14.31

1. k @c


37/65

P"!?$, 14.32

1. L!%& (!#&")?/&)!# ,+")# @ 8 100000 @ 800000 !" 200000 -$" >/+"&$"

S+$% "$*$#/$/+"&$"% !" + )&&$ !*$" &;! $+"% ;!/ ?$#$$$ &! "$+)# !",$" -"!)&+?))&.

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S+*)#% @ 0.12 92 100000B @ 1104000I#("$+%$ )# /#)& (!#&")?/&)!# ,+")# @ 1104000


38/65

P"!?$, 14.32 C!#(/$B

3. T! )# &$ -!)#& ;$"$ &$ -")($ %!/ )"%& ?$ "$/($ ;$ #$$ &! )# &$-!)#& ;$"$ &!&+ (!#&")?/&)!# ,+")# "$,+)#% /#(+#$. L$&X@ CM/+)&(!%&% "!*$ &$ $()%)!#. O#($ &$ $()%)!# ;+% ,+$ &$ #$$ &! "$/($&$ (!%&% +% -+##$ )% (")&)(+ $,-+%))# &$ ),-!"&+#($ ! + >/+)& (!%&(!#&"! -"!"+,. I#&$"), +# !#$""+#$ "$-!"&% ;!/ ?$ >/)&$ /%$/ )#(!#&"!)# >/+)& (!%&%.


39/65

P"!?$, 14.33

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2. I#&$"#+ +)/"$ *+")+?$

3. E'&$"#+ +)/"$ *+")+?$4. E'&$"#+ +)/"$ *+")+?$

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9. P"$*$#&)!# )'$

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19. P"$*$#&)!# )'$

20. P"$*$#&)!# )'$

P"!?$, 14.34

1. +#%$$ C!,-+#Q/+)& C!%& R$-!"&

!" &$ Y$+" E#$ 2015

P$"($#&+$Q/+)& C!%&% ! S+$%

P"$*$#&)!# (!%&%Q/+)& &"+)#)#....................... 30000 0.2

A--"+)%+ (!%&%P"!/(& +(($-&+#($............... 240000 1.6I#&$"#+ +)/"$ (!%&%

S("+-........................................ 450000R$;!":..................................... 270000

720000 4.8E'&$"#+ +)/"$ (!%&%

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406500 2 .7T!&+ >/+)& (!%&%........................ 1396500 9 .3


40/65

P"!?$, 14.34 C!#&)#/$B

2. P"!)&% 1500000Q/+)& (!%&% 1396500Q/+)& (!%&%/+)& (!%&% #$$% &! ?$ "$*$"%$


41/65

P"!?$, 14.34 C!#(/$B

4. T$ (!,-+# %!/ )#("$+%$ -"$*$#&)!# +# +--"+)%+ (!%&%. T$ +)&)!#++,!/#&% %-$#& !# &$%$ -"!"+,% ;) ?$ "$(!/-$ ;)& +)&)!#+ %+*)#%"!, + "$%/&)# $("$+%$ )# +)/"$ (!%&%.

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P"!?$, 14.35

1. J+#/+" $?"/+"P"$*$#&)!# (!%&%

Q/+)& -+##)# B..................... 2000 2000N$; -"!/(& "$*)$; B............... 500 500

Q/+)& &"+)#)# B....................... 1000 1000T!&+ -"$*$#&)!# (!%&%........... 3500 3500A--"+)%+ (!%&%

M+&$")+% )#%-$(&)!# B............... 2500 2500P"!/(& +(($-&+#($ VB............... 13000 15000)$ )#%-$(&)!# VB...................... 12000 14000

T!&+ +--"+)%+ (!%&%.............. 27500 31500I#&$"#+ +)/"$ (!%&%

S("+- VB........................................ 10000 12000R$&$%&)# VB................................. 6000 7200R$;!": VB.................................... 9000 10800

D!;#&),$ VB................................ 5000 6000T!&+ )#&$"#+ +)/"$ (!%&%..... 30000 36000E'&$"#+ +)/"$ (!%&%

F+""+#& VB.................................. 15000 18000A!;+#($% VB.............................. 7500 9000C!,-+)#& +=/%&,$#& B............ 2500 2500

T!&+ $'&$"#+ +)/"$ (!%&%.... 25000 29500T!&+ >/+)& (!%&%............................. 86000 100500


42/65

P"!?$, 14.35 C!#(/$B

2. A(&/+ /$&$ C!%&% C!%&% V+")+#($

P"$*$#&)!# (!%&%

Q/+)& -+##)# B..................... 2500 2000 500 UN$; -"!/(& "$*)$; B............... 700 500 200 UQ/+)& &"+)#)# B....................... 1000 1000 0

T!&+ -"$*$#&)!# (!%&%........... 4200 3500 700 UA--"+)%+ (!%&%

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T!&+ +--"+)%+ (!%&%.............. 30500 30000 500 UI#&$"#+ +)/"$ (!%&%

S("+- VB....................................... 12500 11000 1500 U

R$&$%&)# VB................................. 7000 6600 400 UR$;!": VB.................................... 11000 9900 1100 UD!;#&),$ VB................................ 5500 5500 0

T!&+ )#&$"#+ +)/"$ (!%&%..... 36000 33000 3000 UE'&$"#+ +)/"$ (!%&%

F+""+#& VB.................................. 17500 16500 1000 UA!;+#($% VB.............................. 8500 8250 250 UC!,-+)#& +=/%&,$#& B........... 2500 2500 0

T!&+ $'&$"#+ +)/"$ (!%&%.... 28500 27250 1250 UT!&+ >/+)& (!%&%............................. 99200 93750 5450 U

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P"!?$, 14.36

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44/65

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45/65

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T!&+ -"$*$#&)!# (!%&%........... 160000 8000 152000 UA--"+)%+ (!%&%

P+(:+)# )#%-$(&)!#................. 300000 400000 100000 P"!/(& +(($-&+#($................... 28000 50000 22000

T!&+ +--"+)%+ (!%&%.............. 328000 450000 122000 I#&$"#+ +)/"$ (!%&%

S("+-............................................ 240000 350000 110000 R$;!":......................................... 320000 450000 130000

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T!&+ )#&$"#+ +)/"$ (!%&%..... 820000 1250000430000..........................................E'&$"#+ +)/"$ (!%&%

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46/65

P"!?$, 14.37

1. P+-$" D)+-$"% N+-:)#% T!;$% T!&+

P"$*$#&)!#.................. 0.9 1.00 1.63 1.08

A--"+)%+.................... 0.8 1.17 1.63 1.08I#&$"#+ +)/"$........... 1.8 1.08 1.63 1.55E'&$"#+ +)/"$.......... 1 .5 0 .75 1 .63 1 .30

T!&+...................... 5 .0 4 .00 6 .52 5 .01

T$ (!,-+# +% +()$*$ )&% !+ +% #! ,!"$ &+# 5 -$"($#& ! %+$% ;+%%-$#& !# >/+)& )# &!&+B. L!!:)# +& )#)*)/+ -"!/(&% &$ ?$%& !/&(!,$#+-:)#%B %$$,% &! ?$ ;$"$ +--"+)%+ +# -"$*$#&)!# (!%&% $'($$ +)/"$(!%&%. I &)% )%&")?/&)!# )% ?$&&$" &$ &!&+ %/$%&% &+& ,!"$ %!/ ?$%-$#& !# -"$*$#&)!# +# +--"+)%+. O--!"&/#)&)$% &! ! %! +"$ -"$%$#& )# &$)+-$" +# -+-$" &!;$ )#$%.

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T!&+...................... 10 .0 8 .00 13 .00 10 .00

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47/65

P"!?$, 14.37 C!#(/$B

3. P+-$" D)+-$"% N+-:)#% T!;$% T!&+

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T!&+...................... 10 .00 13 .33 8 .12 10 .00

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P"!?$, 14.38

1. I#&$"#+ E'&$"#+P"$*$#&)!# A--"+)%+ +)/"$ +)/"$ T!&+

2011........ 1.00 2.00 16.00 12.00 31.002012........ 4.17 2.50 10.00 8.33 25.002013........ 5.00 4.29 5.00 3.57 17.862014........ 6.67 2.50 4.17 3.33 16.672015........ 10.00 1.00 2.40 1.60 15.00


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P"!?$, 14.38 C!#&)#/$B

2.


49/65

P"!?$, 14.38 C!#(/$B

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50/65

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3.

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2011 2000000


53/65

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4.

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The progress in the reduction of energy consumption is positive(reecting about a 1*.%+ decrease from the base year "01"(10,*%4 1",000)-1",000)). This is a more dramatic reductionusing the nonnormalied measure (!hich !as about a percentreduction /(,&00 %,000)-%,000). The normalied measure isbetter because it reects the reality that energy consumptioncan vary !ith output thus, any improvement should be

measured adusting for possible output changes.


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R!/#$.

The unit cost information provides an inde$ of the environmental

performance of each product. Thus, it can serve as a benchmar2for evaluating subse3uent eorts to improve environmentalperformance. The unit environmental cost also provides someindication as to !here environmental improvement activitiesshould be focused.


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CYER RESEARCH CASE

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I#&$"+&)*$ E'$"()%$BActi!ity +ased Costing, Quality and (n!ironmentalCosting, Dean and &roducti!ity Costing "Co!ers chapters ?, 2?, and 2/#

I#&$"+&)*$ E'$"()%$B+alanced

jawaban biaya ch 14

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