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    UTS Akuntansi Manajemen - MM 2023

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    Zahra Atyas
    This document provides instructions and problems for a mid-semester exam in Managerial Accounting. It outlines 3 problems related to make-or-buy decisions, cost accounting systems, costing methods, and cost-volume-profit analysis. Students are asked to review attached articles and answer the problems, analyzing different costing approaches and providing recommendations to improve a business.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd

    UTS Akuntansi Manajemen - MM 2023

    Uploaded by

    Zahra Atyas
    72 views1 page
    This document provides instructions and problems for a mid-semester exam in Managerial Accounting. It outlines 3 problems related to make-or-buy decisions, cost accounting systems, costing methods, and cost-volume-profit analysis. Students are asked to review attached articles and answer the problems, analyzing different costing approaches and providing recommendations to improve a business.

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    UTS akuntansi manajemen_MM 2023

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    This document provides instructions and problems for a mid-semester exam in Managerial Accounting. It outlines 3 problems related to make-or-buy decisions, cost accounting systems, costing methods, and cost-volume-profit analysis. Students are asked to review attached articles and answer the problems, analyzing different costing approaches and providing recommendations to improve a business.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    72 views1 page

    UTS Akuntansi Manajemen - MM 2023

    Uploaded by

    Zahra Atyas
    This document provides instructions and problems for a mid-semester exam in Managerial Accounting. It outlines 3 problems related to make-or-buy decisions, cost accounting systems, costing methods, and cost-volume-profit analysis. Students are asked to review attached articles and answer the problems, analyzing different costing approaches and providing recommendations to improve a business.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 1

    UNIVERSITAS SRIWIJAYA

    FAKULTAS EKONOMI
    PROGRAM STUDI MAGISTER MANAJEMEN

    SOAL UJIAN TENGAH SEMESTER

    Mata Kuliah : Akuntansi Manajemen


    Kelas : 54 Reguler C
    Hari/Tanggal : Jum’at / 17 Maret 2023
    Dosen : Dr. Luk Luk Fu’adah, M.B.A., Ak., CA
    Dr. Shelly Febriana Kartasari, SE.M.Si.Ak

    Petunjuk Soal:

    1. Dikumpul paling lambat hari Jumat, 24 Maret 2023 (soft copy di GCR)
    2. Isilah daftar hadir di E-Learning & Google Class Room
    3. SILAKAN LAKUKAN REVIEW ARTIKEL TERLAMPIR. PILIH 2 ARTIKEL
    DARI 3 ARTIKEL DI GCR.

    Problem 1 (Score: 35)


    Key Co is a multiple product manufacturer. The company produces three different models. In order to meet customer's needs,
    Delta Co currently produces three different types for each motor model. The supplier would charge Rs.50 per product,
    regardless of blade type. For the next year Key Co has projected the costs of its own blade production as follows (based on
    projected volume of 40,000 units):
    Direct materials $.300,000
    Direct labour $.260,000
    Variable overhead $.220,000
    Fixed overhead:
    Factory supervision $.140,000
    Other fixed cost $.260,000
    Total production costs $.1.180,000
    Required:
    1. For this part only, assume that the space presently occupied by blade production could be leased to another firm for
    Rs.45,000 per year. How would this affect the make or buy decision? Why?
    2. How has the composition of manufacturing costs changed during recent years? How has this change affected the
    design of cost accounting systems?
    3. Analyse which one is the best for management? Why?

    Problem 2 (Score 40)


    Harris Stereo Technology Inc produces and sells a single product, a stereo amplifiers. Selected cost and operating data
    relating to the product for two years are given below:
    Year Year
    2020 2021
    Units in beginning inventory 0 80.000
    Units produced during the year 400.000 240.000
    Units sold during the year 320.000 320.000
    Units in ending inventory 80.000 0
    Selling price per unit ................................... $ 2000
    Manufacturing costs:
    Variable per unit produced
    Direct Materials ....................................... $ 660
    Direct Labor ............................................ $ 240
    Variable Overhead .................................. $ 160
    Fixed per year ............................................ $ 5.000.000
    Selling and Administrative costs
    Variable per unit sold .................................... $ 160
    Fixed per year ............................................... $ 2.800.000
    Required:
    1. Compute the unit product cost in each year uses Absorption Costing and Variable Costing?
    2. Prepare an income statement for each year by using absorption costing and variable costing?
    3. Analyse which costing do you choose and why?
    4. Give some recomendations to improve their business?

    Problem 3 (Score 25)


    1. Make case and solution related “Cost, Volume, and Profit Analysis”
    2. The analysis and solution detail based on your own case or problem?

    Don’t cheat. Make your own Analysis.


    Good Luck

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