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Case 1-3

In: Business and Management

Submitted By Priskila
Words 358
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Case 1-3 1. a. Harga transfer digunakan dalam hubungan dua unsure. Dua unsure tersebut adalah biaya standard an tingkat pengembalian standar atas asset-aset yang telah digunakan. b. $787 c. Karena untuk menghitung tingkat harga pokok produksi actual kita perlu mengetahui biaya produksi terlebih dahulu yang meliputi biaya bahan baku, biaya tenaga kerja langsung, dan biaya overhead pabrik. d. $ 18,030 e. di bawah volume standar 2. a. Biaya actual untuk tenaa kerja pengepresan adalah $ 9,416 b. Jumlah anggaran untuk total biaya kendali adalah $ 16,017 c. Total biaya yang terkendali yang terpakai adalah $ 16,847 d. Karena biaya aktualnya sama dengan biaya yang telah dianggarkan 3. contoh memo utnuk tampilan 4 Kepada: Tn. Stewart Mohon untuk menjadi perhatian Anda karena dalam laporan laba rugi perusahaan kami menemukan kerugian non operasional sebesar $ 6. Sebaiknya untuk menjaga performa perusahaan, segala jenis biaya non-operasional dapat lebih diefisienkan lagi. Selain itu penjualan eksternal untuk papan kertas yang terlalu rendah kedepannya dapat lebih ditingkatkan lagi agar dapat menambah laba perusahaan. Demikian memo kami untuk dapat menjadi perhatian Anda. Tertanda, Asisten 4. contoh memo utnuk tampilan 5 Kepada: Tn. Stewart Mohon untuk menjadi perhatian Anda karena dalam laporan pengeluaran di departemen 14 terdapat biaya perbaikan yang cukup material sebesar $ 2,355. Untuk kedepannya supaya dapat menjai koreksi agar tidak terjadi inefisiensi. Tertanda, Asisten 5. - Kelebihan: System tersebut mengumpulkan data biaya buruh dan overhead actual untuk setiap pusat tanggung jawab. Perusahaan juga selalu merevisi rencana strategis yang dilakukan setiap tahun. Selain itu perusahaan ini juga sangat konsisten dengan anggarannya sehingga tidak akan terjadi pembengkakakn keuangan perusahaan * Kelemahan: Pada peusahaan ini setiap pesanan dianggap sebagai pekerjaan yang dibiayai pada biaya standar material yang digunakan pada pekerjaan tersebut, sebuah tariff standar per jam press untuk waktu yang digunakan pekerjaan tersebut untuk pengepresan, dan tariff standar per jamburuh langsung untuk operais yang lain. Tariff-tarif tersebut meliputi tenaga kerja dan biaya overhead pabrik dan diestimasikan setiap tahun. * Saran: Sebaiknya tariff yang digunakan berdasarkan pesanan. Mengingat persaingan dalam bidang usaha ini sangat ketat sehingga diperlukan efisiensi waktu tanpa mengurangi kualitas produksi. Jika tariff dihitung berdasarkan per jam, maka dapat memunculkan kerugian dalam hal waktu.

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