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Akuntansi Manajemen Direct Method, Variabel versus Fixed, Costing and Performance Evaluation
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Nama: Dwi Haryadi Nugraha
NIM: 1491661022
Kelas: A
TUGAS JAWAB KASUS DI BUKU COST MANAGEMENT GUAN / HANSEN / MOWEN
Kasus 7-14
AirBone is a small airline operating out of Boise. Its three flights travel to Salt Lake City, Reno, and Portland. The owner of the airline wants to assess the full cost of operating each flight. As part of this assessment, the costs of two support departments (maintenance and baggage) must be allocated to the three flights. The two support departments that support all three flight are located in Boise (any maintenance or baggage costs at the destination airports are directly traceable to the individual flights). Budgeted and actual data for the year are as follows for the support departments and the three flights:
Require :1. Using the direct method, allocate the support service costs to each flight, assuming that the objective is to determine the cost of operating each flight.2. Using the direct method, allocate the support service costs to each flight, assuming that the objective is to evaluate performance. Do any costs remain in the two support departments after the allocation? If so, how much? Explain.Answer :1. Using the direct method, allocate the support service cost to each flight, assuming that the objective is to determine the cost of operating each flight.Jawab:
Diketahui:
Support CentersFlights
MaintenanceBaggageSalt Lake CityRenoPortland
Budgeted Data:
Fixed Overhead$240,000$150,000$20,000$18,000$30,000
Variable Overhead $30,000 $64,000 $5,000$10,000 $6,000
Hours of flight time-- 2,000 4,000 2,000
Number of passengers-- 10,00015,000 5,000
Budgeted data:
Maintenance= Fixed Overhead + Variable Overhead
= $240,000 + $30,000
= $270,000
Baggage= Fixed Overhead + Variable Overhead
= $150,000 + $64,000
= $214,000a. Menghitung Rasio Alokasi
1) Hours of flight time (Maintenance)
2) Number of Passengers (Baggage)
b. Tabel hasil data menggunakan metode langsungSupport CentersFlights
MaintenanceBaggageSalt Lake CityRenoPortland
Budgeted Data:
Fixed Overhead$240,000$150,000$20,000$18,000$30,000
Variable Overhead $30,000 $64,000 $5,000$10,000 $6,000
Total$270,000$214,000$25,000$28,000$36,000
Maintenance($270,000) - $67,500$135,000$67,500
Baggage -($214,000) $70,620$107,000$36,380
00$163,120$270,000$139,880
2. Using the direct method, allocate the support service cost to each flight, assuming that the objective is to evaluate performance. Do any cost remain in the two support departments after the allocation? If so how much? Explain.Jawab :
Diketahui
Support CentersFlights
MaintenanceBaggageSalt Lake CityRenoPortland
Actual Data:
Fixed Overhead$235,000$156,000$22,000$17,000$29,500
Variable Overhead $80,000 $33,000 $6,200$11,000 $5,800
Hours of flight time - - 1,800 4,200 2,500
Number of passengers - - 8,00016,000 6,000
Actual data:
Maintenance= Fixed Overhead + Variable Overhead
= $235,000 + $80,000
= $315,000
Baggage= Fixed Overhead + Variable Overhead
= $156,000 + $33,000
= $189,000
a. Menghitung Rasio Alokasi
1) Hours of flight time (Maintenance)
2) Number of Passengers (Baggage)
b. Tabel hasil data menggunakan metode langsung
Support CentersFlights
MaintenanceBaggageSalt Lake CityRenoPortland
Actual Data:
Fixed Overhead$235,000$156,000$22,000$17,000$29,500
Variable Overhead $80,000 $33,000 $6,200$11,000 $5,800
Total$315,000$189,000$28,200$28,000$35,300
Maintenance($315,000)- $66,150 $154,350$91,350
Baggage-($189,000) $51,030$100,170$37,800
00 $145,380$282,520$164,450
c. Setelah dialokasikan ke masing-masing departemen produksi dari departemen pendukung, untuk biaya pendukung yang telah dianggarkan dan biaya aktual baik biaya pemeliharaan (maintenance) maupun biaya bagasi tidak terdapat sisa, hanya saja biaya yang dianggarkan lebih kecil dari biaya aktualnya. Hal ini menandakan bahwa dalam departemen produksi yang dalam hal ini adalah penerbangan (Salt Lake City, Reno, dan Portland) beroperasi secara tidak efisien sehingga biaya aktualnya lebih besar dibandingkan biaya yang telah dianggarkan.Sheet1
Hours of flight time =Portland
(Maintenance)(Salt Lake City + Reno + Portland)
=2,000
2.000 + 4.000 + 2.000
=0.25x Budgeted Data Maintenance
=0.25x $270.000
=$67.500
Sheet1
Hours of flight time =Salt Lake City
(Maintenance)(Salt Lake City + Reno + Portland)
=1,800
1.800 + 4.200 + 2.500
=0.21x Budgeted Data Maintenance
=0.21x $315.000
=$66.150
Sheet1
Hours of flight time =Reno
(Maintenance)(Salt Lake City + Reno + Portland)
=2,500
1.800 + 4.200 + 2.500
=0.29x Budgeted Data Maintenance
=0.29x $315.000
=$91.350
Sheet1
Number of Passengers=Salt Lake City
(Baggage)(Salt Lake City + Reno + Portland)
=8,000
8.000 + 16.000 + 6.000
=0.27x Budgeted Data Maintenance
=0.27x $189.000
=$51.030
Sheet1
Number of Passengers=Portland
(Baggage)(Salt Lake City + Reno + Portland)
=6,000
8.000 + 16.000 + 6.000
=0.20x Budgeted Data Maintenance
=0.20x $189.000
=$37.800
Sheet1
Number of Passengers=Reno
(Baggage)(Salt Lake City + Reno + Portland)
=16,000
8.000 + 16.000 + 6.000
=0.53x Budgeted Data Maintenance
=0.53x $189.000
=$100.170
Sheet1
Hours of flight time =Reno
(Maintenance)(Salt Lake City + Reno + Portland)
=4,200
1.800 + 4.200 + 2.500
=0.49x Budgeted Data Maintenance
=0.49x $315.000
=$154.350
Sheet1
Number of Passengers=Reno
(Baggage)(Salt Lake City + Reno + Portland)
=10,000
10.000 + 15.000 + 5.000
=0.50x Budgeted Data Maintenance
=0.50x $214.000
=$107.000
Sheet1
Number of Passengers=Portland
(Baggage)(Salt Lake City + Reno + Portland)
=5,000
10.000 + 15.000 + 5.000
=0.17x Budgeted Data Maintenance
=0.17x $214.000
=$36.380
Sheet1
Number of Passengers=Salt Lake City
(Baggage)(Salt Lake City + Reno + Portland)
=10,000
10.000 + 15.000 + 5.000
=0.33x Budgeted Data Maintenance
=0.33x $214.000
=$70.620
Sheet1
Hours of flight time =Salt Lake City
(Maintenance)(Salt Lake City + Reno + Portland)
=2,000
2.000 + 4.000 + 2.000
=0.25x Budgeted Data Maintenance
=0.25x $270.000
=$67.500
Sheet1
Hours of flight time =Reno
(Maintenance)(Salt Lake City + Reno + Portland)
=4,000
2.000 + 4.000 + 2.000
=0.5x Budgeted Data Maintenance
=0.5x $270.000
=$135.000
Sheet1
Support CentersFlights
MaintenanceBaggageSalt Lake CityRenoPortland
Budgeted data:
Fixed overhead240,000150,00020,00018,00030,000
Variable overhead30,00064,0005,00010,0006,000
Hours of flight time*2,0004,0002,000
Number of passengers*10,00015,0005,000
Actual data:
Fixed overhead235,000156,00022,00017,00029,500
Variable overhead80,00033,0006,20011,0005,800
Hours of flight time1,8004,2002,500
Number of passengers8,00016,0006,000
*Normal activity levels.
Costs of maintenance are allocate based on hours of flight time. Cost of the baggage center are allocated based on the number passengers.