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AMBL Kelompok 5 - Dakota KelasMAKSIsore.pdf

AMBL Kelompok 5 - Dakota KelasMAKSIsore.pdf - AKUNTANSI...

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AKUNTANSI MANAJEMEN BIAYA LANJUTAN ANALISA KASUS DAKOTA OFFICE PRODUCTS Disusun Oleh: Kelompok 5 Kelas F17-2S Nama NPM Annisa Perbawati 1706089684 Ariska Purnamawati 1706132272 Ren Adam Abdillah Siregar 1706132423 PROGRAM MAGISTER AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS INDONESIA 2018
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2 I. Ringkasan Kasus Dakota Office Products (DOP) merupakan distributor regional perlengkapan kantor untuk institusi dan bisnis komersial berupa alat tulis seperti pena, pensil, spidol dan kertas khusus untuk mesin fotokopi dan printer. Walaupun ada peningkatan penjualan, tetapi Dakota mengalami kerugian pertamanya dalam sejarah. DOP mengirimkan produknya menggunakan truk komersial. Saat ini DOP memilki bisnis baru yaitu pengiriman desktop. Dakota mengenakan biaya tambahan markup sampai 2%. DOP mengenakan harga produk dengan di markup sekitar 15% dari biaya produk untuk menutupi biaya gudang, distribusi dan pengirimannya. Kemudian ditambah markup lainnya untuk menutupi perkiraan biaya beban umum dan penjualan dan penyisihan untuk profit. Semua markup tersebut
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