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
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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 
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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 Amys 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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This note was uploaded on 04/19/2010 for the course AKT AKT01 taught by Professor Juleha during the Spring '10 term at Universitas Gadjah Mada.

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

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