FM-BINUS-AA-FPU-579/R3

A. Kelompok soal teori.

1. Jelaskan perbedaan Akuntansi Manajemen dengan Akuntasi Keuangan !

2. Uraikan klasifikasi biaya yang saudara pelajari !
3. Jelaskan pengertian flexible budget !, dan jelaskan juga perbedaannya dengan
static budget !
4. Jelaskan manfaat dan keterbatasan metode ABC (Activity Based Costing) dalam
perhitungan biaya produksi !
5. Sebutkan tiga jenis biaya ditinjau dari perilaku biaya !
6. Jelaskan perbedaan Activity Based Costing dengan Traditional Costing dalam perhitungan
Manufacturing Cost !.
7. Sebutkan beberapa tujuan dari penentuan harga transfer (transfer pricing) !
8. Bagaimana penentuan transfer pricing ? Jelaskan !
9. Jelaskan perbedaan variable costing dengan Absorption Costing dalam perhitungan
biaya produksi !
10. Apa yang dimaksud dengan budgeting dan sebutkan beberapa jenisnya !

B. Kelompok soal hitungan.

1. The following information has been taken from the accounting record ABC Corporation, for
one month (30 point) :
- Raw materials, begining Rp 30.000.000
- Raw materials, end 20.000.000
- Direct Labor costs 60.000.000
- Selling expenses 50.000.000
- Administrative expenses 100.000.000
- Sales Revenue 1.000.000.000
- Purchase of raw materials 300.000.000
- Manufactured Overhead 260.000.000
- Work in Process, inventory, begin 70.000.000
- Work in Process inventory, end 40.000.000
- Finished goods inventory, begin 100.000.000
- Finished goods inventory, end 80.000.000.
Requires :
a. Prepared a schedule of Cost of Manufactured !
b. Prepared a Income Statement !.

2. Chocky, Co. recently sales of a new product at prices of Rp 100 per-unit. The firm
incurs fixed operating costs (Biaya Tetap) of Rp 4.000.000, and its variable cost (Biaya
Variabel) Rp 20 per-unit. Annual interest (Suku bunga tahunan) charges are Rp
200.000, and the firm’s tax rate (Pajak) is 20%. The company distributed Preferred
Shares dividend Rp 200.000, and the firm has 200 shares of common shares
outstanding.
Requires :
a. Calculate the Break Even Point in unit and rupiah !
b. Compute the Degree of Operating Leverage (DOL) at 4.000 units.

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