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Tactical Decision Making_Management Accounting, Exercises of Management Accounting

Universitas Brawijaya (UB)Management Accounting

Tactical Decision Making_Management Accounting

Typology: Exercises

2018/2019

Uploaded on 02/17/2023

ginazahira
ginazahira 🇮🇩

4 documents

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Bohlam Neon Total
Penjualan 135,000 15,000 150,000
Beban Variabel 50,000 8,600 58,600
Margin Kontribusi 85,000 6,400 91,400
Biaya Tetap A 3,000 1,200 4,200
Biaya Tetap B 54,000 6,000 60,000
Laba Operasional 28,000 (600) 27,400
Keep or Drop Decisions
Keep Drop Differential
Penjualan 15,000 - 15,000
Beban Variabel 8,600 - 8,600
Margin Kontribusi 6,400 - 6,400
Biaya Tetap A 1,200 - 1,200
Total relevant cost 5,200 - 5,200.00
Mempertahankan divisi produksi neon. Meskipun laba operasional yang dihasilkan divisi produksi
neon menghasilkan angka negatif, relevant cost yang dihasilkan ketika mempertahankan dan
menutup divisi produksi neon menunjukkan hasil bahwa perusahaan akan lebih untung ketika
mempertahankan divisi produksi neon.
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Bohlam Neon Total Penjualan 135,000 15,000 150, Beban Variabel 50,000 8,600 58, Margin Kontribusi 85,000 6,400 91, Biaya Tetap A 3,000 1,200 4, Biaya Tetap B 54,000 6,000 60, Laba Operasional 28,000 (600) 27, Keep or Drop Decisions Keep Drop Differential Penjualan 15,000 - 15, Beban Variabel 8,600 - 8, Margin Kontribusi 6,400 - 6, Biaya Tetap A 1,200 - 1, Total relevant cost 5,200 - 5,200. Mempertahankan divisi produksi neon. Meskipun laba operasional yang dihasilkan divisi produksi neon menghasilkan angka negatif, relevant cost yang dihasilkan ketika mempertahankan dan menutup divisi produksi neon menunjukkan hasil bahwa perusahaan akan lebih untung ketika mempertahankan divisi produksi neon.

Variable Costs:

Menerima pesanan, karena akan mendatangkan keuntungan sebesar 175,000,000. Jika perusahaan

  • Bahan mentah langsung 280,000,
  • Tenaga kerja langsung 140,000,
  • Overhead variabel 210,000,
  • Total variable costs 630,000,
  • Overhead tetap 2,000,000, Fixed Costs:
  • Total fixed costs 2,000,000,
  • Total Costs 2,630,000,
  • Bahan mentah langsung 280,000, Special-Order Decisions
  • Tenaga kerja langsung 140,000,
  • Overhead variabel 210,000,
  • Total variable costs 630,000,
  • Total Costs 630,000,
  • Total order 7,
  • Harga yang ditawarkan 115,
  • Laba 805,000,
  • Keuntungan 175,000,