TUGAS MATA KULIAH

AKUNTANSI MANAJEMEN

NAMA
NIM

: MUHAMMAD RIZAL
:

Dosen
Dra. Marfuah, M.Si Ak, CA, Cert SAP

PENDIDIKAN PROFESI AKUNTANSI (PPAk)

UNIVERSITASI ISLAM INDONESIA

2016

EXERCISE
EXERCISE 4-1 Preparing a Contribution Format Income Statement [L01)
Whirly Corporations most recent income statement is show below:

Sales (10,000 units)...........................................................

Variable expenses..............................................................
Contribution margin...........................................................
Fixed expenses...................................................................
Net operating income.........................................................

Total
$350,000
200,000
150,000
135,000
$15,000

Per Unit
$35.00
20.00
$15.00

Required :
Prepare a new contribution format income statement under each of the following conditions (consider
each case independently) :
1.The sales volume increases by 100 units
2.The sales volume decreases by 100 units
3.The sales volume is 9,000 units
EXERCISE 4-2 Prepare a Cost- Volume- Profit (CVP) Graph [L02]
Karlik Enterprises distributes a single product whose selling price is $24 and whose variable expense is
$18 per unit. The companys monthly fixed expense is $ 24,000.
Required :
1. Prepare a cost- volume- profit graph for the company up to sales level of 8,000 units.
2. Estimate the companys break- even point in unit sales using your cost- volume- profit graph.
EXERCISE 4-3 Prepare a Profit Graph [L02]
Jaffre Enterprises distributes a single product whose selling price is $16 and whose variable expense is
$11 per unit. The companys fixed expense is $ 16,000 per month.
Required :
1.Prepare a profit graph for the company up to a sales level of 4,000 units.
2.Estimate the companys break- even point in unit sales using your profit graph.
EXERCISE 4-4 Computing and Using the CM Ratio [L03]
Last month when Holiday Creations, Inc., sold 50,000 units, total sales were $200,000, total variable
expenses were $120,000, and fixed expenses were $65,000.
Required :
1. What is the companys contribution margin (CM) ratio?
2. Estimate the changes in the companys net operating income if it were to increase its total sales by
$1,000.
EXERCISE 4-5 Change in Variable Costs, Fixed Costs, Selling Price, and Volume [L04]

Data for Herman Corporation are show below :

Selling price.......................................................................
Variable expenses..............................................................
Contribution margin...........................................................

Per Unit
$ 90
63
$ 27

Percent of Sales
100%
70
30%

Fixed expenses are $30,000 per month and the company is selling 2,000 units per month.
Required :
1. The marketing manager argue that a $ 5,000 increase in the monthly advertising budget would increase
monthly sales by $ 9,000. Should the advertising budget be increased?
2. Refer to the original data. Management is considering using higher- quality components that would
increase the variable cost by $ 2 per unit. The marketing manager believes the higher- quality product
would increse sales by 10% per month. Should the higher- quality components be used?

A. Volume Penj Naik 100 unit

Keterangan
Penjualan
Biaya Variabel
Konstribusi Margin
Biaya Tetap
Pendapatan Oprasi
Bersih

10,00
0

Total

Per Unit

350,000
200,000
150,000
135,000

35
20
15

15,000

JAWAB: 4.1

9,900

Total
346,500
200,000
146,500
135,000
11,500

Per Unit

353,500
200,000
153,500
135,000

35
20
15

18,500

B. Volume Penj Turun 100 unit

Keterangan
Penjualan
Biaya Variabel
Konstribusi Margin
Biaya Tetap
Pendapatan Oprasi
Bersih

10,100

Total

Per Unit
35
20
15

c. Volume Penj 9000 unit

9,000

Total
315,000
200,000
115,000
135,000

Per Unit
35
22
13

-20,000

Jawab Soal 4-2

A.BEP
Keteran
gan
Penjuala
n

8,000

Biaya Variabel
Konstribusi Margin
Biaya
Tetap
Pendapatan Oprasi
Bersih

Total
192,00
0
144,00
0
48,000

Per
Unit
24

Per
Unit

Total
4,000

18
6

96,000

24

72,000
24,000

18
6

24,000

24,000

24,000

BIAYA

200,0
00
180,0
00
160,0
00
140,0
00
120,0
00
100,0
00
80,00
0
60,00
0
40,00
0
20,00
0

1,00
0

2,00
0

3,00 4,00 5,00

6,00
0
0
0
0
Unit

7,00
0

8,00
0 9,000

Jawab 4.3
A.BEP
Keteran
gan
Penjuala
n

Per
Unit

Total
4,000

16,000

Total
51,20
0
35,20
0
16,00
0
16,00
0

4,000

64,000

16

Biaya Variabel

44,000

11

Konstribusi Margin
Biaya
Tetap
Pendapatan Oprasi
Bersih

20,000

3,20
0

Per
Unit
16
11
5

BIAYA

100,0
00
90,00
0
80,00
0
70,00
0
60,00
0
50,00
0
40,00
0
30,00
0
20,00
0
10,00
0
1,00
0

2,00
0

3,00
0

4,000

5,000

6,000

7,000

8,000

9,000

Unit

Jawab 4-4
Penjualan
Keteran
gan
Penjuala
n
Biaya Variabel
Konstribusi Margin
Biaya
Tetap
Pendapatan Oprasi Bersih

50,000

51,000

(naik 1.000)

Total

Per
Unit

Total

Per Unit

200,000
120,000
80,000

4
2
2

204,000
120,000
84,000

4
2
2

65,000
15,000

65,000
19,000

CM Ratio =
(Total CM/Total penjulan)
(80.000/200.000)
16 %
Jawab 4-5
Keteran
gan
Penjuala
n
Biaya Variabel
Konstribusi Margin
Biaya
Tetap
Pendapatan Oprasi
Bersih

%
100
70
30

2,000
Per
Unit
90
63
27

Total
180,000
126,000
54,000
30,000
24,000

1. Jika perusahaan menaikan penjualan sebesar 5,000 unit dan

biaya pemasaran naik 9,000 maka akan terlihat pendapatan
oprasi sebesar :
5,000
Keteran
Per
%
Total
gan
Unit
Penjuala
100
90
450,000
n
Biaya Variabel
70
63
126,000
Konstribusi Margin
30
27
324,000
Biaya
39,000
Tetap
Pendapatan Oprasi
285,000
Bersih
Kesimpulan iklan harus di tingkatkan

2. Merujuk pada data asli. Manajemen sedang mempertimbangkan

menggunakan
komponen
berkualitas lebih
tinggi
yang akan
meningkatkan biaya variabel $ 2 per unit. Manajer pemasaran percaya
produk berkualitas lebih tinggi akan meningkatkan penjualan sebesar
10% per bulan.
Keteran
gan
Penjuala
n
Biaya Variabel
Konstribusi Margin
Biaya
Tetap
Pendapatan Oprasi
Bersih

2,200
Per
Unit

Total

100

90

198,000

70
30

65
27

143,000
55,000
30,000
25,000

Maka terlihat keuntungan naik sebesar Rp 25,000.-