Bahan: Pengendalian, Kalkulasi Biaya, dan Perencanaan

Pertemuan 15-16

Matakuliah : A0486 - Akuntansi BiayaTahun : 2009

Bina Nusantara University

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Q9-6 How can a firm benefit from economic order quantity and order point techniques?

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Q9-7What is the purpose of the economic order quantity

model?

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Q9-8 What types of costs should be considered in deriving the economic order quantity?

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Q9-11Explain each of the following terms: (a) order point, (b) lead time, and (c) safety stock.

Latihan soal hitunganE9-4EOQ. (Round all answers to the nearest whole number.)1) Stevens Inc. has an annual usage of 100 units of Item M,

having a purchase price of $55 per unit. The following data are applicable to Item M:

Required: Compute the economic order quantity.2) Lee Equipment Company estimates a need for 2,250 Ajets next

year at a cost of $3 per unit. The estimated carrying cost is 20%, and the cost to place an orderis $12

Required: Compute the economic order quantity.3) Tunsel Corporation has been buying Product A in lots of 1,200

units, which represents a four-months supply. The cost per unit is $100; the order cost is $200 per order; and the annual inventory carrying costfor one unit is $25.

Required: Compute the economic order quantity.(AICPA adapted)

4) Mozart Company estimates that it will need 25,000 cartons next year at a cost of $8 per carton. The estimated carrying cost is 25% of average inventory investment, and the cost to place an order is $20.

Required: Compute (a) the economic order quantity and (b) the frequency, in days, that orders should be placed, based on a 365-day year.5) The Webb Company estimates that it will need 18,000 units of Material X next year, at a cost of $15 per unit. The estimated carrying cost is 20% of average inventory invesment and the cost to place an order is calculated to be $15.

Required: Compute (a) the EOQ, (b) the frequency with which orders should be placed, in days, based on a 365-day year, and (c) the EOQ if Material X costs $6 per unit and other estimates remain unchanged.6) The Sweetpea Company estimates that it will need 18,000 Material Y units next year at a cost of $7.50 per unit. The estimated carrying cost is 20% of average inventory invesment, and the cost to place an order is calculated to be $15.

Required: Compute (a) the most economical number of units to order, (b) the frequency, in days, for placing order, based on a 365-day year, and (c) the most economical order quantity if Material Y costs $2.50 per unit and other estimates remain as originally stated.

7)Criggins Sporting Goods Inc. buys baseballs at $20 per dozen from its wholesaler. Criggins sells 48,000 dozen balls evenly throughout the year. The firm incurs interest expense of 10% on its average inventory invesment. In addition, rent, insurance, and property tax for each dozen baseballs in the average inventory is $.40. The cost involved in handling each purchase order is $10.

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