TUGAS AKUNTANSI MANAJEMEN LANJUTAN MAKSI PENGGANTI PRESENTASI

TUGAS AKUNTANSI MANAJEMEN LANJUTAN

PENGGANTI PRESENTASI

ABC & TBC (Activity Based Costing and Traditional Based Costing Systems)

 

ACTIVITY BASED COSTING PROBLEMS:

       
             
 

Accounting staff of PT. JAYA  provides the data relating to calculate the cost of production and profit & loss budget for 2018:

 

 

 

 

 

COST DRIVER CONSUMPTION

 
 

COST POOLS

FOH Rp

COST DRIVERS

ESTIMATED COST DRIVERS

AA

BB

 

Material handling

100.000.000

Ton materials

2.000

1.300

700

 

Machine Setup

300.000.000

Setup hours

3.000

1.600

1.400

 

General Overhead

400.000.000

Machine hours

8.000

5.000

3.000

 

TOTAL

800.000.000

       
 

Other data to complete the report that you must do:

       
 

Items 

 

PRODUCT  AA

PRODUCT BB

   
 

Direct material per unit

 

 Rp

                         3.000

                                  4.000

   
 

Direct labor per hour

 

 Rp

                         3.000

                                  4.000

   
 

Direct labor hour per unit

 

jam

                                 2

                                          3

   
 

Production a year-unit

 

                       20.000

                                40.000

   
 

Sales estimated

 Unit

                       18.000 (90%)

                                36.000 (90%)

   
 

SALES PRICE RP

 

 Rp

                       90.000

                                70.000

   
 

REQUIRED;

         

A.

BASED ON THE ABC AND TRADITIONAL COSTING SYSTEM, CALCULATE :

     

1

COST OF PRODUCTION AA dan BB ( Traditional costing  uses ton materials as a basis for calculating FOH rate)

 

2

PROFIT AND LOSS Product  AA and  BB and the profit and loss comparison.

     

3

Cost and Profit Distorsion between  ABC System and Traditional Based Costing System

   

B.

Based on your calculation, give advise to management which system should be used in calculating cost of production and what is your reasons!

             
                   

 

 SELAMAT MENGERJAKAN.