Soal Akuntansi Manajemen
Soal Akuntansi Manajemen
Soal Akuntansi Manajemen
Hitungan
1. (Managerial Accounting Garrison/Noreen/Brewer eleventh edition page 340-341)
Ferris Corporation makes a single product-afire-resistant commercial filling cabinet- that it sells
to office furniture distributors. The company has a simple ABC system that is uses for internal
decision making. The Company has two overhead departments whose cost are listed below:
The company’s ABC system has the following activity cost pools and activity measures:
Cost assigned to the “Other” activity cost pool have no activity measure; they consist of the costs
of unused capacity and organization-sustaininng costs-neither of which are assigned to
products,orders ,or customers.
Ferris Corporation distributes the costs of manufacturing overhead and of selling and
administrative overhead to the activity cost pools based on employee interviews, the results of
which are reported below:
a) Perform the first-stage allocation of overhead cost to the activity cost pools
b) Compute activity rates for the activity cost pools
c) OfficeMart is one of Ferris Corporation’s customers. Last year, OfficeMart ordered filing
cabinets four different times. OfficeMart ordered total of 80 filing cabinets during the
year.Construct a table showing the overhead costs of these 80 units and four orders.
d) The selling price of afiling cabinet is $595. The cost of direct materials is $180 per filing
cabinet, and direct laor is $50 per filing cabinet. What is the product margin on the 80
filing cabinets ordered by OfficeMart ?How profitable is OfficeMart as a customer?
Solution
a) The first-stage allocation of costs to the activity cost pools appears below:
c) The overhead cost for the four orders of a total of 80 filing cabinets would be computed as
follows :
Year 1 Year 2
Units in beginning inventory 0 2,000
Units produced during the year 10,000 6,000
Units sold during the year 8,000 8,000
Units in ending inventory 2,000 0
Required :
Assume that the company uses absorption costing
a) Compute the unit product cost in each year
b) Prepare an income statement for each year
Solution
a) Under absorption costing , all manufacturing costs , variable and fixed , are include in
product costs :
Year 1 Year 2
Direct materials $11 $11
Direct labor 6 6
Variable manufacturing overhead 3 3
Fixed manufacturing overhead
($120,000 ÷ 10,000 units) 12
($120,000 ÷ 6,000 units) 20
Year 1 Year 2
Sales(8,000 x $50 per unit) $400,000 $400,000
Less cost of goods sold :
Beginning inventory $0 $64,000
Add cost of goods manufactured
(10,000 units x $32 per unit; 6,000 units x
$40 per unit) 320,000 240,000
Goods available for sale 320,000 304,000
Less ending inventory
(2,000 units x $32 per units ; 0 units x $40
per unit) 64,000 256,000 0 304,000
Gross margin 144,000 96,000
Less selling and administrative
Expenses (8,000 units x $5 per unit +
$70,000) 110,000 110,000
Net operating income $34,000 $(14,000)
Sales $ 3,000,000
Less variable expense 1,800,000
Contribution margin 1,200,000
Less fixed expense:
Advertising , salaries, and other fixed-out-of- $ 700,000
pocket costs 300,000
Depreciation 1,000,000
Total fixed expense $ 200,000
Net operating income
The company’s discount rate is 12%
Required:
a) Compute the net annual cash inflow from the project
b) Compute the project’s net present value , is the project acceptable ?
c) Compute the project’s payback period
Solution
a) The net annual cash inflow can be computed by deducting the cash expense from sales :
Sales $ 3,000,000
Less variable expense 1,800,000
Contribution margin 1,200,000
Less advertising , salaries, and other fixed-
out-of-pocket costs 700,000
Net annual inflow cash $ 500,000
Sales $ 25 million
a) Compute the margin , turnover , and ROI for the Magnetic Imaging Division
b) Top management of Madical Diagnostic, Inc., has set a minimum required rate of return
on average operating assets of 25%. What is the Magnetic imaging Division’s residual
income for the year ?
Solution
a) The required calculation follow :
Net operating income
Margin=
Sales
$ 3,000,000
¿
$ 25,000,000
= 12%
Sales
Trunover=
Average opera ting assets
$ 25,000,000
¿
$ 10,000,000
= 2.5
ROI = margin x Trunover
= 12% x 2.5
= 30%
b) The residual income for the Magenetic Imaging Division is computed as follows :
Teori
6. (Managerial Accounting Garrison/Noreen/Brewer eleventh edition page 321)
A useful way to think about activities is to organize them into five general levels : unit-levels,
batch-levels , product-levels , customer-levels, and organization-sustaining activities. Please
describe about unit-levels activities !
Answer :
Unit-levels activities are performed each time a unit is produced . The costs of unit-level
activities should be propotional to the number of units produced. For example , providing power
to run processing equipment would be a unit- level activity since power tends to be consumed in
proportion to the number of units produced.
7. (Managerial Accounting Garrison/Noreen/Brewer eleventh edition page 320)
Mention steps for implementing Activity Based Costing !
Answer
a) Identify and define activities and activity cost pools
b) Wherever possible , directly trace costs to activities and cost objects
c) Assign costs to activity costs pools
d) Calculate activity rates
e) Assign cost to cost objects using the activity rates and activity measures
f) Prepare management reports