tugas kelompok akmen
TRANSCRIPT
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GROUP TASK MANAGERIAL
ACCOUNTING
Group 5
Sesty Regiani L (11!5"1!"!#
Lat$i%a$ &u'anari S(11!5"1!"1#
Ri)a Ra$ayu *ar)e'ia(11!5"+!1,#
-e.ina /a'ensy (11!5"+!10#
Sui *anayani (11!5"+!"1#
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Pro2'e) 113+1
Gra$a) Co)pany proues a .ariety o%$e)ia's3 One i.ision )a4es reagents %or'a2oratories3 T$e i.isions pro6ete ino)estate)ent %or t$e o)ing year is
as %o''o7s8
Sa'es (11!9!!! units : ;+5# ; +9,5!9!!!
Less8
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Re?uire 8
13 Co)pute t$e ontri2ution )argin per unit9an a'u'ate t$e [email protected] point in units(roun to t$e nearest unit#3 Ca'u'ate t$e
ontri2ution )argin ratio an t$e [email protected]'es re.enue3
+3 T$e i.isiona' )anager $as eie toinrease t$e a.ertising 2uget 2y ;!9!!!3 T$is
7i'' inrease sa'es re.enues 2y ;!!9!!!3 y$o7 )u$ 7i'' operating ino)e inrease orerease as a resu't o% t$is ationB
"3 Suppose sa'es re.enues e=ee t$e esti)atea)ount on t$e ino)e state)ent 2y ;"159!!!3
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Cont33
3 Re%er to t$e origina' ata3 *o7 )any units)ust 2e so' to earn an a%ter@ta= prot o%;"D!9!!!B Assu)e a ta= rate o% ! perent3
53 Co)pute t$e )argin o% sa%ety 2ase on t$eorigina' ino)e state)ent3
D3 Co)pute t$e operating 'e.erage 2ase on
t$e origina' ino)e state)ent3 I% sa'esre.enues are +! perent greater t$ane=pete9 7$at is t$e perentage inrease inprotsB
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Ans7er 8
1A3 CMUNIT F ; 0+59!!! F ; ,35
11!9!!!
3 EP F /C 8 CMUNIT F ; >59!!! F DD9!!! UNIT
; ,35
C3 CM RATIO F ; ,35 8 ;+5 F !3"
-3 [email protected] sa'es re.enue F ; >59!!!!3"
F ; 1D5!9!!!
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+3Inrease CM (;!!9!!! = !3"# ;1+!9!!!
Less8 inreases a.ertising e=p!9!!!
Inrease operating ino)e 0!9!!!
"3; "159!!! = !3" F ; >95!!
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3e%ore ta= ino)e F ; "D!9!!!(1@!9# F ; D!!9!!!
Unit F (; >59!!! ; D!!9!!!# ; ,35 F 1D9!!!
53Margin o% sa%ety F targete sa'es H EP = 1!!
targete sa'es F 11!9!!! H DD9!!! = 1!!
11!9!!!
F !
In a 2a eono)i onition9 i% sa'es erease !9 t$eo)pony is not sti'' getting a 'oss3
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D3-OL F ; 0+59!!! ; ""!9!!!
F +35 =
Prot inrease F +! = +95
F 5!
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