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AKUNTANSI MANAJEMEN 8-29

# AKUNTANSI MANAJEMEN 8-29 - 135,000 \$ 5,000 4 X 85,000...

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AKUNTANSI MANAJEMEN Chapter 8 Problem 8 - 29 Oleh: Andini Ayu K. (08/265007/EK/16970) Siwi Kawurihadi (08/265671/EK/17081) Tantya A. P. (08/265971/EK/17099)

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KASUS Amy Bunker, manajer produksi, kecewa  dengan laporan kinerja akhir yang  melebihi anggaran sebesar \$100,000. Terdapat 3 bagian melampaui anggaran Peningkatan unit produksi Ketidakpastian penjadwalan
Budgeted Formula Direct Labor Cost = \$ 10 X Power Cost = \$ 5,000 +  4X Setup Cost = \$ 100,000

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Gary developed the  following cost formula Direct Labor Cost = \$ 10 X,  where X = direct labor  hours Power Cost = \$ 68,000 + 0.9 Y, where Y = machine hour Setup Cost = \$ 98,000 + \$  400Z,  where Z = number of  setups
1. Prepare a performance report for direct labor,  power and setups using the direct labor based  formula Actual Budgeted Variance Direct Labor \$210,000  \$ 10 X 200,000 10,000 U Power

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Unformatted text preview: 135,000 \$ 5,000 + 4 X 85,000 50,000 U Setups 140,000 \$100,000 \$100,000 40,000 U Total \$485,000 \$385,000 100,000 U 2. Prepare a performance report for direct labor, power, and setups using the multiple cost-driver formulas that Gary developed Actual Budgeted Variance Direct Labor \$210,000 \$ 10 X, where X = direct labor hours 200,000 10,000 U Power 135,000 \$ 68,000 + 0.9 Y, where Y = machine hour 149,000 14,000 F Setups 140,000 \$ 98,000 + \$ 400Z, where Z = number of setups 142,000 2,000 F Total \$485,000 491,000 6,000 F 3. Of the two approaches, which provides the more accurate picture of Amy’s performance ? Why ? • Metode yang paling akurat = Multiple cost-driver formula • Metode multiple-cost-driver formula ini mengalokasikan cost sesuai dengan aktivitas yang dilakukan. TERIMAKASIIHH. ....
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AKUNTANSI MANAJEMEN 8-29 - 135,000 \$ 5,000 4 X 85,000...

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