TUGAS SISTEM PENGENDALIAN MANAJEMEN

TRANSFER PRICING



DISUSUN OLEH :
REZA AFRISAL CB / 115020301111038





FAKULTAS EKONOMI DAN BISNIS - AKUNTANSI
UNIVERSITAS BRAWIJAYA
MALANG
2013

KASUS 6-1

Nomor. 1
Perhitungan

Division A
Direct materials

$ 2.00
Direct labour

1.00
Variable overhead

1.00

4.00
Fixed overhead

3.00
Total cost at standard

7.00
Return on investment:
Assets employed $ 100,000
Rate 10.00%


$ 10,000
Volume 10,000
Unit cost

1.00
Transfer Price for X

$ 8.00
Division B
Direct materials

$ 3.00
Direct labour

1.00
Variable overhead

1.00
Transfer-In

8.00

13.00
Fixed overhead

4.00
Total cost at standard

17.00
Return on investment:
Assets employed $ 60,000
Rate 10.00%


$ 6,000
Volume 10,000
Unit cost

0.60
Transfer Price for Y

$ 17.60
Division C
Direct materials

$ 1.00
Direct labour

2.00
Variable overhead

2.00
Transfer-In

17.60

22.60
Fixed overhead

1.00
Total cost at standard

$ 23.60



Nomor. 2
Perhitungan

X Division
Direct materials

$ 2.00
Direct labour

1.00
Variable overhead

1.00

4.00
Monthly charge:
Assets employed $ 100,000
Rate 10.00%


$ 10,000
Fixed costs 30,000
Annual cost 40,000
Volume 10,000
Unit cost

4.00
Transfer Price for X

$ 8.00
Y Division
Direct materials

$ 3.00
Direct labour

1.00
Variable overhead

1.00
Transfer-in

8.00

13.00
Monthly charge:
Assets employed $ 60,000
Rate 10.00%


$ 6,000
Fixed costs 40,000


46,000
Volume 10,000
Unit cost

4.60
Transfer Price for Y

$17.60
Z Division
Direct materials

$ 1.00
Direct labour

2.00
Variable overhead

2.00
Transfer-In

17.60

22.60
Fixed overhead

1.00
Total cost at standard

$23.60



Nomor. 3
Perhitungan

If we follow competitor
price:

Potential Selling Price $ 28.00 $ 27.00 $ 26.00 $ 25.00 $ 23.00 $ 22.00
Standard Cost-variable 22.60 22.60 22.60 22.60 22.60 22.60
Unit Profit $ 5.40 $ 4.40 $ 3.40 $ 2.40 $ 0.40 $ (0.60)
Volume 10,000 10,000 10,000 10,000 10,000 10,000
Total profit $ 54,000 $ 44,000 $ 34,000 $ 24,000 $ 4,000 $ (6,000)


If we stay at $28.00:

Potential Selling Price $ 28.00 $ 28.00 $ 28.00 $ 28.00 $ 28.00 $ 28.00
Standard Cost-variable 22.60 22.60 22.60 22.60 22.60 22.60
Unit Profit $ 5.40 $ 5.40 $ 5.40 $ 5.40 $ 5.40 $ 5.40
Volume 10,000 9,000 7,000 5,000 2,000 -
Total profit $ 54,000 $ 48,600 $ 37,800 $ 27,000 $ 10,800 $ -
Difference $ - $ (4,600) $ (3,800) $ (3,000) $ (6,800) $ (6,000)



For the Company:
Unit Selling Price $ 28.00 $ 27.00 $ 26.00 $ 25.00 $ 23.00 $ 22.00
Variable costs:
Direct materials-A 2.00 2.00 2.00 2.00 2.00 2.00
Direct materials-B 3.00 3.00 3.00 3.00 3.00 3.00
Direct materials-C 1.00 1.00 1.00 1.00 1.00 1.00
Direct labour-A 1.00 1.00 1.00 1.00 1.00 1.00
Direct labour-B 1.00 1.00 1.00 1.00 1.00 1.00
Direct labour-C 2.00 2.00 2.00 2.00 2.00 2.00
Variable overhead-A 1.00 1.00 1.00 1.00 1.00 1.00
Variable overhead-B 1.00 1.00 1.00 1.00 1.00 1.00
Variable overhead-C 2.00 2.00 2.00 2.00 2.00 2.00

14.00 14.00 14.00 14.00 14.00 14.00
Unit contribution 14.00 13.00 12.00 11.00 9.00 8.00
Volume 10,000 10,000 10,000 10,000 10,000 10,000
Total contribution $ 140,000 $ 130,000 $ 120,000 $ 110,000 $ 90,000 $ 80,000
Unit Selling Price $ 28.00 $ 28.00 $ 28.00 $ 28.00 $ 28.00 $ 28.00
Variable costs:
Direct materials-A 2.00 2.00 2.00 2.00 2.00 2.00
Direct materials-B 3.00 3.00 3.00 3.00 3.00 3.00
Direct materials-C 1.00 1.00 1.00 1.00 1.00 1.00
Direct labour-A 1.00 1.00 1.00 1.00 1.00 1.00
Direct labour-B 1.00 1.00 1.00 1.00 1.00 1.00
Direct labour-C 2.00 2.00 2.00 2.00 2.00 2.00
Variable overhead-A 1.00 1.00 1.00 1.00 1.00 1.00
Variable overhead-B 1.00 1.00 1.00 1.00 1.00 1.00
Variable overhead-C 2.00 2.00 2.00 2.00 2.00 2.00

14.00 14.00 14.00 14.00 14.00 14.00
Unit contribution 14.00 14.00 14.00 14.00 14.00 14.00
Volume 10,000 9,000 7,000 5,000 2,000 -
Total contribution $ 140,000 $ 126,000 $ 98,000 $ 70,000 $ 28,000 $ -
Difference $ - $ 4,000 $ 22,000 $ 40,000 $ 62,000 $ 80,000

Nomor. 3 Bagian B
Perhitungan

If we follow competitor
price:

Potential Selling Price $ 28.00 $ 27.00 $ 26.00 $ 25.00 $ 23.00 $ 22.00
Standard Cost 23.60 23.60 23.60 23.60 23.60 23.60
Unit Profit $ 4.40 $ 3.40 $ 2.40 $ 1.40 $ (0.60) $ (1.60)
Volume 10,000 10,000 10,000 10,000 10,000 10,000
Total profit $ 44,000 $ 34,000 $ 24,000 $ 14,000 $ (6,000) $ (16,000)


If we stay at $28.00:

Potential Selling Price $ 28.00 $ 28.00 $ 28.00 $ 28.00 $ 28.00 $ 28.00
Standard Cost 23.60 23.60 23.60 23.60 23.60 23.60
Unit Profit $ 4.40 $ 4.40 $ 4.40 $ 4.40 $ 4.40 $ 4.40
Volume 10,000 9,000 7,000 5,000 2,000 -
Total profit $ 44,000 $ 39,600 $ 30,800 $ 22,000 $ 8,800 $ -
Difference $ - $ (5,600) $ (6,800) $ (8,000) $ (14,800) $ (16,000)
For the Company:
Unit Selling Price $ 28.00 $ 27.00 $ 26.00 $ 25.00 $ 23.00 $ 22.00
Variable costs:
Direct materials-A 2.00 2.00 2.00 2.00 2.00 2.00
Direct materials-B 3.00 3.00 3.00 3.00 3.00 3.00
Direct materials-C 1.00 1.00 1.00 1.00 1.00 1.00
Direct labour-A 1.00 1.00 1.00 1.00 1.00 1.00
Direct labour-B 1.00 1.00 1.00 1.00 1.00 1.00
Direct labour-C 2.00 2.00 2.00 2.00 2.00 2.00
Variable overhead-A 1.00 1.00 1.00 1.00 1.00 1.00
Variable overhead-B 1.00 1.00 1.00 1.00 1.00 1.00
Variable overhead-C 2.00 2.00 2.00 2.00 2.00 2.00

14.00 14.00 14.00 14.00 14.00 14.00
Unit contribution 14.00 13.00 12.00 11.00 9.00 8.00
Volume 10,000 10,000 10,000 10,000 10,000 10,000
Total contribution $ 140,000 $ 130,000 $ 120,000 $ 110,000 $ 90,000 $ 80,000
Unit Selling Price $ 28.00 $ 28.00 $ 28.00 $ 28.00 $ 28.00 $ 28.00
Variable costs:
Direct materials-A 2.00 2.00 2.00 2.00 2.00 2.00
Direct materials-B 3.00 3.00 3.00 3.00 3.00 3.00
Direct materials-C 1.00 1.00 1.00 1.00 1.00 1.00
Direct labour-A 1.00 1.00 1.00 1.00 1.00 1.00
Direct labour-B 1.00 1.00 1.00 1.00 1.00 1.00
Direct labour-C 2.00 2.00 2.00 2.00 2.00 2.00
Variable overhead-A 1.00 1.00 1.00 1.00 1.00 1.00
Variable overhead-B 1.00 1.00 1.00 1.00 1.00 1.00
Variable overhead-C 2.00 2.00 2.00 2.00 2.00 2.00

14.00 14.00 14.00 14.00 14.00 14.00
Unit contribution 14.00 14.00 14.00 14.00 14.00 14.00
Volume 10,000 9,000 7,000 5,000 2,000 -
Total contribution $ 140,000 $ 126,000 $ 98,000 $ 70,000 $ 28,000 $ -
Difference $ - $ 4,000 $ 22,000 $ 40,000 $ 62,000 $ 80,000


Jawaban :
a. Dengan harga transfer yang telah diperhitungkan di Soal Nomor 1, sebaiknya Divisi C
jangan mempertahankan harga sebesar 28, karena harga transfer dari Divisi A ke B,
serta Divisi B ke C ternyata jauh lebih rendah sehingga Divisi C perlu menurunkan
harga transfer supaya tidak kalah bersaing.

Nomor. 4
Perhitungan

Division C Perspective Status
Incremental
Advertising

Quo $ 100,000 $ 200,000 $ 300,000 $ 400,000 $ 500,000
Unit selling price

$ 28.00 $ 28.00 $ 28.00 $ 28.00 $ 28.00 $ 28.00
Standard cost ( Part
1)

22.60 22.60 22.60 22.60 22.60 22.60
Unit contribution

5.40 5.40 5.40 5.40 5.40 5.40
Volume

10,000 20,000 29,000 37,000 44,000 50,000

54,000 108,000 156,600 199,800 237,600 270,000
Fixed costs

10,000 10,000 10,000 10,000 10,000 10,000
Incremental
advertising

- 100,000 200,000 300,000 400,000 500,000
Total fixed costs

10,000 110,000 210,000 310,000 410,000 510,000

$ 44,000 $ (2,000) $ (53,400) $ (110,200) $ (172,400)
$
(240,000)





Status
Incremental
Advertising

Quo $ 100,000 $ 200,000 $ 300,000 $ 400,000 $ 500,000
Unit selling price

$ 28.00 $ 28.00 $ 28.00 $ 28.00 $ 28.00 $ 28.00
Standard cost ( Part
2)

22.60 22.60 22.60 22.60 22.60 22.60
Unit contribution

5.40 5.40 5.40 5.40 5.40 5.40
Volume

10,000 20,000 29,000 37,000 44,000 50,000

54,000 108,000 156,600 199,800 237,600 270,000
Fixed costs

30,000 30,000 30,000 30,000 30,000 30,000
Incremental
advertising

- 100,000 200,000 300,000 400,000 500,000
Total fixed costs

30,000 130,000 230,000 330,000 430,000 530,000

$ 24,000 $ (22,000) $ (73,400) $ (130,200) $ (192,400)
$
(260,000)
Incremental
Difference

$ (46,000) $ (97,400) $ (154,200) $ (216,400)
$
(284,000)

For the Company:

Incremental
Advertising

Quo $ 100,000 $ 200,000 $ 300,000 $ 400,000 $ 500,000
Unit selling price

$ 28.00 $ 28.00 $ 28.00 $ 28.00 $ 28.00 $ 28.00
Actual variable
costs

14.00 14.00 14.00 14.00 14.00 14.00
Unit contribution

14.00 14.00 14.00 14.00 14.00 14.00
Volume

10,000 20,000 29,000 37,000 44,000 50,000

140,000 280,000 406,000 518,000 616,000 700,000
Fixed costs

80,000 80,000 80,000 80,000 80,000 80,000
Incremental
advertising

- 100,000 200,000 300,000 400,000 500,000
Total fixed costs

80,000 180,000 280,000 380,000 480,000 580,000

$ 60,000 $ 100,000 $ 126,000 $ 138,000 $ 136,000 $ 120,000
Incremental
Difference

$ 40,000 $ 66,000 $ 78,000 $ 76,000 $ 60,000

Nomor. 5
Perhitungan

a. Intermediate division
Kapasitas per bulan 50.000 unit dimana 10.000 ribu unit per produk dan 20.000 unit
kombinasi dari ketiganya, maka :

Produk A Produk B Produk C
Unit
Kapasitas minimal 10.000 10.000 10.000
Kapasitas kombinasi 6.667 6.667 6.667
Total kapasitas (unit) 16.667 16.667 16.667
Harga transfer 166.670 166.670 250.005
Biaya manufaktur variabel (50.001) (100.002) (83.335)
Laba kontribusi 116.669 66.668 166.670
Biaya tetap (total) (50.000) (100.000) (75.000)
Laba (rugi) bersih 66.669 (33.332) 91.670

Dapat dilihat dari table di atas bahwa produk A dan produk C memiliki laba masing-
masing sebesar 66.669 dan 91.670, sementara produk B menghasilkan kerugian sebesar
33.332. Jika menjadi manajer intermediate division, yang dipilih adalah produk C.

b. Final division
Final division memproduksi 40% lebih banyak daripada yang sekarang karena
terbatasnya produk A, B, C yang diproduksi. Maka besarnya produksi Final division
yaitu : 50.000 unit + (40% x 50.000 unit) = 70.000 unit
Tiap produk : 70.000 unit : 3 macam produk = 23.333

Produk X Produk Y Produk Z
Unit 23.333 23.333 23.333
Pendapatan penjualan 653.324 699.990 699.990
Biaya variabel :
Pembelian dari dalam 233.330 233.330 349.995
Biaya variabel lainnya 116.665 116.665 186.664
Total biaya variabel 349.995 349.995 536.659
Laba kontribusi 303.329 349.995 163.331
Biaya tetap (total) 100.000 100.000 200.000
Laba (rugi bersih) 203.329 249.995 (36.669)

Keputusan yang diambil adalah memilih produk Y dengan laba besar dan biaya tetap
tidak berubah jumlahnya atau tetap meski ada biaya variabel pada Final division.

c. Dalam merencanakan pola produksi seperti faktor-faktor berikut :
- Pola penjualan
Perusahaan dalam berproduksi atau untuk memenuhi kebutuhan penjualan. Apabila
suatu pola penjualan bergelombang dipenuhi dengan pola produksi yang konstan
maka akan terjadi penyimpangan
- Pola biaya
Biaya perputaran tenaga kerja, biaya simpan, biaya lembur, dan biaya sub-kontrak
- Kapasitas maksimum fasilitas produksi