spa mentoring akuntansi biaya · spa mentoring rabu, 12 des’2012 fb : spa feui follow @spafeui...

SPA MentoringAKUNTANSI BIAYA

Dilarang Memperbanyak Mojakoe ini tanpa seijin SPA FEUI

Mojakoe dapat didownload di www.spa-feui.com

Fb: SPA FEUI Twitter: @spafeui









SPA Mentoring Rabu, 12 Des’2012

www.spa-feui.com FB : SPA FEUI follow @spafeui

Soal 1 JOINT COST

SOAL 2 SPOILAGE



SOAL 3 SUPPORT DEPARTMENT COSTS



SOAL 4 INVENTORY MANAGEMENT

JAWABAN :

Soal 1 Joint Cost

1. NRVAltox Lorex Hycol

FSV 825.000 2.500.000 742.500-SC 250.000 1.400.000 75.000NRV 575.000 1.100.000 667.500 2.342.500JCA 441.835,6* 845.250** 512.913***

* .. . × 1.800.000 = 441.835,6** . .. . × 1.800.000 = 845.250

1.800.000

$250.000

$1.400.000

$75.000




JAWABAN :

Soal 1 Joint Cost


FSV 825.000 2.500.000 742.500-SC 250.000 1.400.000 75.000NRV 575.000 1.100.000 667.500 2.342.500JCA 441.835,6* 845.250** 512.913***

* .. . × 1.800.000 = 441.835,6** . .. . × 1.800.000 = 845.250

Altox = 170.000 x $3,5= $595.000

150.000 x $5,5= $825.000

Lorex = 500.000 x $2,25= $1.125.000

500.000 x $5= $2.500.000

Hycol = 330.000 x $2= $660.000

412.500 x $1,8= $742.500

$250.000

$1.400.000

$75.000




JAWABAN :

Soal 1 Joint Cost


FSV 825.000 2.500.000 742.500-SC 250.000 1.400.000 75.000NRV 575.000 1.100.000 667.500 2.342.500JCA 441.835,6* 845.250** 512.913***

* .. . × 1.800.000 = 441.835,6** . .. . × 1.800.000 = 845.250

150.000 x $5,5= $825.000

500.000 x $5= $2.500.000

412.500 x $1,8= $742.500

$250.000

$1.400.000

$75.000



*** .. . × 1.800.000 = 512.9132.

Joint Product IncrementalRevenue

Incremental Cost IncrementalProfit/Loss

Altox 825.000 – 595.000= 230.000

250.000 (20.000) X

Lorex 2.500.000 –1.125.000= 1.375.000

1.400.000 (25.000) X

Hycol 742.500 – 660.000= 82.500

75.000 7.500

Soal 2 Spoilage

DM Asoy at beginning

DM Geboy 60%

Inspection 60% (actual spoilage 6000)

Spoilage:

Unit Goods unit inspected at 60%WIP Beginning 5.000 0S&C 54.000 54.000WIP ending 7.000 0Spoilage 6.000 0Total 72.000 54.000

WEIGHTED AVERAGE step 1 step 2equivalent units

flow of production physical units dm asoy dm geboy cc

WIP beginning 5.000

started during current period 67.000

to account for 72.000

CTO during current period: 59.000 59.000 59.000 59.000

NORMAL SPOILAGE 2.700 2.700 - 1.620

ABNORMAL SPOILAGE 3.300 3.300 - 1.980WIP ending 7.000 7.000 - 3.500



accounted for 72.000

work done to date 72.000 59.000 66.100

step 3

WIP beginning 7.150.000 2.305.000 7.542.500

cost added in current period 95.828.000 24.945.330 135.093.368

total costs to account for 272.864.198 102.978.000 27.250.330 142.635.868

step 4

cost incurred to date 102.978.000 27.250.330 142.635.868

divide by equivalent units 72.000 59.000 66.100

cost per equivalent unit 1.430 462 2.158

step 5assignment of costs:CTO

cost before adding normalspoilage 84.384.750 27.250.330 127.314.920

normal spoilage 3.861.675 - 3.495.766

total cost of cto 246.307.441 88.246.425 27.250.330 130.810.686

abnormal spoilage 8.992.427 4.719.825 - 4.272.602

WIP ending 17.564.330 10.011.750 - 7.552.580

total costs accounted for 272.864.198 102.978.000 27.250.330 142.635.868

Journal:

DM AsoyWIP 95.828.000

DM Asoy 95.828.000

DM GeboyWIP 24.945.330

DM Geboy 24.945.330



CCWIP 135.093.368

Various Account 246.307.440,6

Soal 3 Support Department Cost

a) Direct Method

Support Department Production DepartmentM P C S

Overhead Cost 240.000 380.000 65.000 87.000

Allocation of M (240.000) - 192.000 48.000

Allocation of P - (380.000) 38.000 342.000

Total Cost 0 0 295.000 477.000

Overhead Cost Rate :C = 295.00040.000 = $7,38/MHS = 477.00030.000 = $15,9/DLHPrime Cost = $817,5Overhead Cost / batch= (2 x $3,78) + (50 x $15,9)= 14,76 + 795= 809,76Total cost / batch= $817,5 + $809,76= $1627,26Bid price= $1,25 x $1627,26= $2034,075

B. Reciprocal Method

M = 240.000 + . . P

= 240.000 + 0,1 P ... (1)

P = 380.000 + .. P

P = 380.000 + 0,375 M ... (2)



Maka M = 240.000 + 0,1 (380.000 + 0,375M)= 240.000 + 38.000 + 0,0375M

0,9625M= 240.000 + 38.000M = 288.831,17

P = 380.000 + 0,375 (288.831,1688)= 488.311,69

Support Department Production DepartmentM P C S

Overhead Cost 240.000,00 380.000,00 65.000,00 87.000,00

Allocation of M (288.831,17) 108.311,69 144.415,58 36.103,90

Allocation of P 48.831,17 (488.311,69) 43.948,10 395.532,46

Total Cost 0 0 253.363,68 518.636,36

Overhead Cost Rate :

C = . ,. = $6,33

S = . ,. = $17,28

Prime Cost = $817,5Overhead Cost / batch= (2 x $6,33) + (50 x $17,28)= $876,66Total cost / batch= $817,5 + $876,66= $1694,16Bid price= 1,25 x $1694,16= $2117,7

Soal 4 Inventory Management

1. D normal = 2000 unitD max = 3500 unitD = Rp31.2501 year = 50 weeksLead time = 2 weeksC = 600 x (20% x 2.000) = 1.000

EOQ =



= ( . × )( . ).= 2.500 unit

2. 2000 x 50 = 100.000

Number of deliveries / year

=

= ..= 40 times

3. Reorder Point= D x lead times= 2.000 x 2 week= 4.000 units

4. Safety Stock= (D max – D normal) x lead time= (3.500 – 2.000) x 2= 3.000 units

spa mentoring akuntansi biaya · spa mentoring rabu, 12 des’2012 fb : spa feui follow @spafeui...

Documents