Jawaban Uts Zquu
Jawaban Uts Zquu
NIM = 19080694083
Class = 2019 Accounting Inter
MID TERM EXAM
Management Accounting
Theory
1. Jelaskan tentang TQM dan JIT dalam continues improvement dan berikan contoh
bagaimana kedua sistem tersebut diterapkan di perusahaan
Answer : Total Quality Management System or abbreviated as TQM is a quality management
that focuses more on customers by involving all levels of employees in improving or
improving continuously. Total Quality Management or TQM will be more likely to utilize
strategies, communication and data that are effective in integrating quality discipline in
operational activities and corporate culture. Simply put, TQM is a management approach used
to touch long-term success by promoting customer satisfaction. In Total Quality Management,
all company employees or members of the organization must actively participate in improving
processes, products, services and the culture at which they work, so that later it will give birth
to the best quality in services or products in order to achieve customer satisfaction.
Just In Time (JIT) ) is an integration of a series of design activities to achieve high volume
production using a minimum supply of raw materials, WIP, and finished products. The basic
concept of the JIT production system is to produce the products needed, when needed by the
customer, in the quantity according to customer requirements, at each stage of the process in
the production system in the most economical or most efficient manner through waste
elimination and continuous improvement ( contionous process improvement).
The relationship between TQM and JIT in continuous improvement and examples of how the
two systems are implemented in the company:
To implement JIT requires a total quality system as a whole in the organization. JIT requires
that all departments be able to respond to their needs. If the production department
implements JIT, but the organization as a whole is not pursuing TQM, then the production
department personnel will face major obstacles. In addition, JIT also requires change, so that
there is often resistance from the money department having a commitment to change. Kaizen
or continuous improvement always goes hand in hand with Total Quality Management
(TQM). efforts to make continuous improvements and can be carried out continuously
(countinuous improvement) or in Japanese terms, namely Kaizen is the spirit of making
continuous and continuous improvements guided by the spirit, today must be more than
yesterday and tomorrow must be better from today, there shouldn't be a day without
improvement.
The way these two systems are implemented in the company is by reducing the number
of suppliers, so that the company can reduce the resources that are devoted to negotiations
with suppliers, having buyers or consumers with an established purchasing program. A well-
established purchase plan by buyers or consumers, can provide information for suppliers
regarding material quality requirements and delivery times with a certain grace period
according to the production plan, as well as Eliminate and reduce activities and costs that do
not add value to the product, such as activities and storage costs or costs transfer of materials
from warehouse to factory.
2. Jelaskan tentang zero based budgeting dan activity based budgeting dan apa yang
membuatnya berbeda dari anggaran tradisional
Zero based budgeting is a method of budgeting where all costs have to be justified and
approved for each new period. zero base budgeting is oriented towards a budgeting system
that is based on projected activities, not what has been done in the past. Each activity will be
evaluated separately. This means that various programs are developed within the vision for
the year concerned.
Activity-based budgeting is a method of budgeting that is based on the quantification of
business activities and their associated costs. In the process of allocating money, the company
maps key activities to achieve company goals. Then, the company calculates the costs and
develops its further budget based on these activities.
The difference between ero base budgeting and activity-based budgeting with traditional cost
systems is that the traditional cost system allocates overhead costs arbitrarily based on one or
two non-representative allocation bases. The allocation of factory overhead costs in the
traditional method is based on direct labor hours or machine working hours or also based
solely on the volume of production of goods. This two method differs from the traditional
method, where the company simply adjusts the previous period's budget by taking into
account factors such as inflation or business development.
Practice
1. Perusahaan “IX” menawarkan dua produk, berikut operasional perusahaan dalam satu
Bulan
Ask :
a. Titik impas dalam dolar.
b. Marjin keamanan dalam dolar.
c. Perusahaan sedang mempertimbangkan untuk menurunkan jumlah unit
penjualan produk X menjadi 80.000 dan meningkatkan jumlah unit penjualan
produk Y menjadi 180.000, sehingga harga jual per unit tidak berubah, serta
biaya variabel per unit dan total biaya tetap. Apakah Anda menyarankan untuk
mengadopsi rencana ini?
d. Berdasarkan rencana dalam poin c, berapa titik impas dalam dolar.
e. Berdasarkan rencana dalam poin c, berapa margin keamanan dalam dolar
Description Produk X Produk Y Total Amount
Amount Per Unit Amount Per Unit
Sales $ 120,000 $ 1.20 $ 80.000 $ 0.80 $ 200,000
Variable Expense (60.000) (0.60) (60.000) (0.60) (120,000)
Contribution $ 60.000 $ 0,60 $ 20.000 $ 0.20 $ 80,000
Margin
Fixed expenses (50,000)
Answer :
¿ Expenses $ 50.000
a. Break even point in Dollars = = = $ 125.000
Ratio Margin Contribution 0,4
So, the break-even point in dollars is $ 125,000
b. Safety margin in dollars
Current revenue $200.000
Break-even volume ($125.000)
Margin keamanan dalam dolar penjualan $ 75.000
c. The company is considering reducing the number of units sold for product X to
80,000 and increasing the number of units sold for product Y to 180,000, so that the
selling price per unit remains unchanged, as well as variable costs per unit and total
fixed costs. Would you suggest adopting this plan?
= Assume:
Product X = 80.000
Product Y = 180.000
Selling price per unit does not change, as well as variable costs per unit and total fixed
costs,
Product X Product Y
Dexscription Total Amount
Amount Per Unit Amount Per Unit
Sales $ 96.000 1.20 $ 144.000 0.80 $ 240.000
Variable
0.60 0.60
Expense $ 48.000 $ 108.000 $ 156.000
Contribution
0.60 0.20
Margin $ 48.000 $ 36.000 $ 84.000
Fixed $ 50.000
expenses
Net income $ 34.000
After the product price is changed according to the company's plan and it can be seen from the
calculation of the table above that the total net profit is $ 34,000, which previously the net
profit was $ 30,000. So I think the plan should be implemented by the company because the
company will get aincrease in profit $ 4,000
Margin Contribution $ 84.000
d. Margin contribution ratio = = = 35%
Sales $ 240.000
¿ Expenses $ 50.000
Break-even point in dollars = = = $ 142.857
Ratio Margin Contribution 0 , 35
So, the break-even point in dollar if the firm applied to point c would be $ 142,857
e. Safety margin in dollars
Current revenue $240.000
Break-even volume ($142.857)
Margin pengaman dalam dolar penjualan $97.143
2. Biaya Standar untuk produk X: 2,7 pon bahan mentah yang harganya $ 16,50 per pon;
8,4 jam kerja langsung per unit pada $ 14,00 per jam kerja langsung. Bulan lalu, 4.100 pon
bahan mentah dibeli seharga $ 70.520. Output aktual adalah 1.300 unit produk X.
Sebanyak 3.500 pon bahan mentah digunakan untuk menghasilkan output ini. Produk
tersebut diproduksi menggunakan 28.000 jam kerja langsung dengan total biaya upah
tenaga kerja langsung sebesar $ 41.020.
Ask :
= $ 60,200 - $ 57,915
= $ 2,285 (Unfavorable)
MUV = (AQ-SQ) SP
= $ 165 (Favorable)
LRV = (AR-SR) AH
= (- $ 12,535) 28,000
= $ 350,980 (Favorable)
LEV = (AH-SH) SR
= $ 239,120 (Unfavorable)
Ask : Are offers from outside suppliers attractive (financial aspect)? Explain?
Answer : That direct labor is a variable cost, and total fixed factory overhead costs will not be
affected by this decision
BOP Variabel
Variable costs of specified overhead costs =
Direct working hours
$ 140.000
= =$4
$ 35.000
Direct hours of work per unit for special orders were calculated as follows:
BOP applied = $ 40.00
Direct hourly overhead rates = $ 20.00
BOP applied−Direct overhead rate
Direct hourly labor =
Direct working hours
= $ 40.00 - $ 20.00
= $ 2.00
So, the variable costs related to the special order above are calculated based on:
Variable costs of specified overhead costs $ 4.00
Labor direct hourly work $ 2.00
Variable costs based on the above calculations :
= $ 4.00 x $ 2.00
= $ 8.00
Overall calculation
Direct raw materials $ 45.00
Direct labor $ 32.00
Variable costs calculated above $ 8.00
Total variable costs $ 85.00
Because an outside supplier has offered to supply T6 parts for $ 101 each, but it costs the
company $ 85.00 to place the order internally, offers from outside suppliers are deemed less
attractive (financial aspect)
4. Manufacturing company X uses an average of 20,000 components per day, though usage
can be up to 22,500 components per day. The waiting time required for place an order is
four days. Manufacturing company Y changed to using the JIT system for the production
of either one the product. The following is the production cost data set for the production
of 100,000 both before and after using the JIT system.
Answer :
Manufacturing Company X
ROP = SS + (d × LT)
SS = PM - PR + LT
ROP = SS + (d × LT)
Manufacturing Company Y
d. Cost per unit before and after JIT. Reasons for JIT unit costs are more accurate
Before
After
JIT can increase the accuracy of product costing. Reducing indirect costs and increasing direct
costs will increase the accuracy of product costing. JIT can convert most indirect costs into direct
costs so that the allocation process can be reduced and tracking can be improved and the product
costing is much more accurate.