team 4-tugas kelompok week 4 (r1)
TRANSCRIPT
8/3/2019 Team 4-Tugas Kelompok Week 4 (r1)
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Tugas
Manajemen Akuntansi
Group Task
Kelompok 4
- Nia Rahayu Niati
- Novia Lestari Leopard
- Mayumi Ilma
- Yacobus Runtuwene #1401124720
Tugas Team 4
1. Selesaikan url berikut:
http://wps.prenhall.com/bp_horngren_cost_13/85/21856/5595311.cw/index.html
Petunjuk, selesaikan dengan langkah berikut:
a. Pilih Chapter 5 (Activity-Based Costing dan Activity-Based Management)
b. Internet Exercises
Jawaban :
SAS and Activity-Based Costing and Activity-Based Management
Activity-based costing and activity-based management is a complex task that can be
implemented across a wide variety of applications. These applications can be either product
based or service based. Accurately estimating cost is sufficiently complex to justify a
dedicated software application, such as SAS’s Activity-Based Management program. Visit
SAS’s website and review case studies on the Multnomah County Sheriff’s Department and
for Blue Cross and Blue Shield of Montana. For each case address the following: What do
you think is the cost object they are trying to manage? Suggest two cost drivers for each
object.
In the case Multonomah County Sheriff’s Department case study the cost object that
they are trying to manage are the division’s cost that being oversimplified before.
Intuitively, they always knew the cost of housing a prisoner in the general population was
far different from that of housing an offender in the jail's segregation unit, for example. In
addition, prisoners with mental illness or drug addictions require more resources during
incarceration. Now administrators can evaluate those disparities and demonstrate their
effects on public policy.
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After using ABC (Activity Based Costing), they have opportunity to articulate the issues of
$115 per bed is oversimplified the division’s cost. So everyone can get better understanding
of what it actually cost to house a particular type of inmate.
Two cost driver in this case study are :
1. Bed facilities
2. Others resourcess facilities
Blue Cross and Blue Shield of Montana :
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2. Selesaikan tugas berikut ini menggunakan Excel. 5-18, 5-20, 5-31 (13th edition
Charles Horngren)
þÿ
8/3/2019 Team 4-Tugas Kelompok Week 4 (r1)
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Jawaban:
1.
DIRECT PROFESIONALTIME
SUPPORTSERVICES Amount
CLIENT
Rate
Per Number Billed toHour of Hours Total Rate Total Client
1 2 34=2x
3 5 6=4x5 7=4+6
SEATTLEDOMINION :
Myron Wolfson 500 157,50
0 30% 2,250 9,750
Ann Brown 120 3 360 30% 108 468
John Anderson 80 22
1,76
0 30% 528 2,28812,506
TOKYO
ENTERPRISES :
Myron Wolfson 500 2
1,00
0 30% 300 1,300Ann Brown 120 8 960 30% 288 1,248
John Anderson 80 302,40
0 30% 720 3,120
5,668
2.
DIRECT PROFESIONAL
TIME
SUPPORT
SERVICES Amount
CLIENT
Rate
Per
Num
ber Billed to
Hour
of
Hours Total
Ra
te Total Client
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1 2 3 4=2x3 5 6=3x5 7=4+6SEATTLE
DOMINION :Myron Wolfson 500 15 7,500 50 750 8,250
Ann Brown 120 3 360 50 150 510John Anderson 80 22 1,760 50 1,100 2,860
11,620
TOKYOENTERPRISES :
Myron Wolfson 500 2 1,000 50 100 1,100Ann Brown 120 8 960 50 400 1,360
John Anderson 80 30 2,400 50 1,500 3,9006,360
Requirement 1
Requirement2
SEATTLE DOMINION : 12,506 11,620TOKYO ENTERPRISES : 5,668 6,360
18,174 17,980
3.
Kami lebih memilih cara yang pertama menggunakan professional labor cost
jika dalam kasus diatas, karena support services yang didapat.
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Jawaban:
1.
Rate per unit COST DRIVER
ACTIVITY COST DRIVER RATE
Machining Machine Hours 375,000/(25,000+50,000) =
5 per machine hours
Set up Production Runs 120,000/(50+50) =
1,200 per production run
Inspection Inspection hours 105,000/(1,000+500) =
70 per inspection hour
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2.
Manufacturing Cost per
unit :MATHEMATICAL FINANCIAL
Direct materials
150,000/5
0,000 3
300,000/10
0,000 3Direct Manufacturing
Labor
50,000/50,
000 1
100,000/10
0,000 1
Overhead Cost per unit :
MATHEMATICAL FINANCIAL
Machining5 x25,000 125,000
5 x50,000 250,000
Set Up1,200 x50 60,000
1,200 x50 60,000
Inspection70 x1,000 70,000 70 x 500 35,000
Total Manufacturing Overhead Costs 255,000 345,000
Divide by number of units : 50,000 : 100,000
Manufacturing Overhead cost per unit $ 5.1 $ 3.45
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Manufacturing overhead 5.1 3.45Manufacturing Cost per
unit : $ 9.10 $ 7.45
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Jawaban:
1.
TROPHIES PLAQUES MEDALLIONS
Direct materials
Forming 2.75 1.75 0.75
Aseembly 0.75 1.5 0.5
Packaging 1 0.75 0.25
Total 4.5 4 1.5
Direct Labor
Forming 3.25 1.45 0.85
Aseembly 1.75 1.75 0.75Packaging 1 0.5 0.25
Total 6 3.7 1.85
Forming
Dept.
Assembly
Dept.
Packaging
Dept.Material handling 5,800 9,400 18,400Quality Inspection 6,400 14,100 15,080
Utilities 10,480 11,010 9,100
22,680 34,510 42,580Number of unit
product 5,500 7,800 17,000
TROPHIES PLAQUES MEDALLIO
NS TOTALDirect Materials 24,750 31,200 25,500 81,450
Direct Labor 33,000 28,860 31,450 93,310
57,750 60,060 56,950 174,760
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Budgeted overhead rate = ( 22,680 + 34,510 + 42,580 ) = 99,770 = 0.57 per dollar of
direct cost.
174,760 174,760
2.
TROPHIES PLAQUES MEDALLIONS TOTAL1 2=1/5500 3 4=3/7800 5 6=5/17000 7
Direct materials24,750 4.50
31,200 4.00
25,500 1.50 81,460
Direct Labor33,000 6.00
28,860 3.70
31,450 1.85 93,322
Total DirectCost
57,750 10.50
60,060 7.70
56,950 3.35 174,782
Allocated
Overhead
32,9
18 5.99
34,2
34 4.39
32,4
62 1.91 99,625
Total Cost
90,6
68 16.49
94,2
94 12.09
89,4
12 5.26 274,407