team 4-tugas kelompok week 4 (r1)

8/3/2019 Team 4-Tugas Kelompok Week 4 (r1)

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Tugas

Manajemen Akuntansi

Group Task

Kelompok 4

- Nia Rahayu Niati

- Novia Lestari Leopard

- Mayumi Ilma

- Yacobus Runtuwene #1401124720

Tugas Team 4

1. Selesaikan url berikut:

http://wps.prenhall.com/bp_horngren_cost_13/85/21856/5595311.cw/index.html

Petunjuk, selesaikan dengan langkah berikut:

a. Pilih Chapter 5 (Activity-Based Costing dan Activity-Based Management)

b. Internet Exercises

Jawaban :

SAS and Activity-Based Costing and Activity-Based Management

Activity-based costing and activity-based management is a complex task that can be

implemented across a wide variety of applications. These applications can be either product

based or service based. Accurately estimating cost is sufficiently complex to justify a

dedicated software application, such as SAS’s Activity-Based Management program. Visit

SAS’s website and review case studies on the Multnomah County Sheriff’s Department and

for Blue Cross and Blue Shield of Montana. For each case address the following: What do

you think is the cost object they are trying to manage? Suggest two cost drivers for each

object.

In the case Multonomah County Sheriff’s Department case study the cost object that

they are trying to manage are the division’s cost that being oversimplified before.

Intuitively, they always knew the cost of housing a prisoner in the general population was

far different from that of housing an offender in the jail's segregation unit, for example. In

addition, prisoners with mental illness or drug addictions require more resources during

incarceration. Now administrators can evaluate those disparities and demonstrate their

effects on public policy.


http://www.sas.com/success/multnomah.html

http://www.sas.com/success/bcbsmt.html


http://www.sas.com/success/multnomah.html

http://www.sas.com/success/bcbsmt.html



After using ABC (Activity Based Costing), they have opportunity to articulate the issues of

$115 per bed is oversimplified the division’s cost. So everyone can get better understanding

of what it actually cost to house a particular type of inmate.

Two cost driver in this case study are :

1. Bed facilities

2. Others resourcess facilities

Blue Cross and Blue Shield of Montana :

File not Found

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We are unable to find the page you've requested. Please try using our site map or the

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If you still can't find what you are looking for, or would like to report a broken link orother error, please send e-mail to [email protected].

2. Selesaikan tugas berikut ini menggunakan Excel. 5-18, 5-20, 5-31 (13th edition

Charles Horngren)

þÿ

http://www.sas.com/smap.html

mailto:[email protected]

http://www.sas.com/smap.html

mailto:[email protected]



Jawaban:

1.

DIRECT PROFESIONALTIME

SUPPORTSERVICES Amount

CLIENT

Rate

Per Number Billed toHour of Hours Total Rate Total Client

1 2 34=2x

3 5 6=4x5 7=4+6

SEATTLEDOMINION :

Myron Wolfson 500 157,50

0 30% 2,250 9,750

Ann Brown 120 3 360 30% 108 468

John Anderson 80 22

1,76

0 30% 528 2,28812,506

TOKYO

ENTERPRISES :

Myron Wolfson 500 2

1,00

0 30% 300 1,300Ann Brown 120 8 960 30% 288 1,248

John Anderson 80 302,40

0 30% 720 3,120

5,668

2.

DIRECT PROFESIONAL

TIME

SUPPORT

SERVICES Amount

CLIENT

Rate

Per

Num

ber Billed to

Hour

of

Hours Total

Ra

te Total Client



1 2 3 4=2x3 5 6=3x5 7=4+6SEATTLE

DOMINION :Myron Wolfson 500 15 7,500 50 750 8,250

Ann Brown 120 3 360 50 150 510John Anderson 80 22 1,760 50 1,100 2,860

11,620

TOKYOENTERPRISES :

Myron Wolfson 500 2 1,000 50 100 1,100Ann Brown 120 8 960 50 400 1,360

John Anderson 80 30 2,400 50 1,500 3,9006,360

Requirement 1

Requirement2

SEATTLE DOMINION : 12,506 11,620TOKYO ENTERPRISES : 5,668 6,360

18,174 17,980

3.

Kami lebih memilih cara yang pertama menggunakan professional labor cost

jika dalam kasus diatas, karena support services yang didapat.



Jawaban:

1.

Rate per unit COST DRIVER

ACTIVITY COST DRIVER RATE

Machining Machine Hours 375,000/(25,000+50,000) =

5 per machine hours

Set up Production Runs 120,000/(50+50) =

1,200 per production run

Inspection Inspection hours 105,000/(1,000+500) =

70 per inspection hour



2.

Manufacturing Cost per

unit :MATHEMATICAL FINANCIAL

Direct materials

150,000/5

0,000 3

300,000/10

0,000 3Direct Manufacturing

Labor

50,000/50,

000 1

100,000/10

0,000 1

Overhead Cost per unit :

MATHEMATICAL FINANCIAL

Machining5 x25,000 125,000

5 x50,000 250,000

Set Up1,200 x50 60,000

1,200 x50 60,000

Inspection70 x1,000 70,000 70 x 500 35,000

Total Manufacturing Overhead Costs 255,000 345,000

Divide by number of units : 50,000 : 100,000

Manufacturing Overhead cost per unit $ 5.1 $ 3.45



Manufacturing overhead 5.1 3.45Manufacturing Cost per

unit : $ 9.10 $ 7.45



Jawaban:

1.

TROPHIES PLAQUES MEDALLIONS

Direct materials

Forming 2.75 1.75 0.75

Aseembly 0.75 1.5 0.5

Packaging 1 0.75 0.25

Total 4.5 4 1.5

Direct Labor

Forming 3.25 1.45 0.85

Aseembly 1.75 1.75 0.75Packaging 1 0.5 0.25

Total 6 3.7 1.85

Forming

Dept.

Assembly

Dept.

Packaging

Dept.Material handling 5,800 9,400 18,400Quality Inspection 6,400 14,100 15,080

Utilities 10,480 11,010 9,100

22,680 34,510 42,580Number of unit

product 5,500 7,800 17,000

TROPHIES PLAQUES MEDALLIO

NS TOTALDirect Materials 24,750 31,200 25,500 81,450

Direct Labor 33,000 28,860 31,450 93,310

57,750 60,060 56,950 174,760



Budgeted overhead rate = ( 22,680 + 34,510 + 42,580 ) = 99,770 = 0.57 per dollar of

direct cost.

174,760 174,760

2.

TROPHIES PLAQUES MEDALLIONS TOTAL1 2=1/5500 3 4=3/7800 5 6=5/17000 7

Direct materials24,750 4.50

31,200 4.00

25,500 1.50 81,460

Direct Labor33,000 6.00

28,860 3.70

31,450 1.85 93,322

Total DirectCost

57,750 10.50

60,060 7.70

56,950 3.35 174,782

Allocated

Overhead

32,9

18 5.99

34,2

34 4.39

32,4

62 1.91 99,625

Total Cost

90,6

68 16.49

94,2

94 12.09

89,4

12 5.26 274,407

team 4-tugas kelompok week 4 (r1)

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