Nama = Adinda Rizqu Purwanti

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)

Net income $ 30,000

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 :

a. How much is the material price variant for that month?

b. How many variants of the number of materials for that month?

c. What is the variance in the employment rate for the month?

d. What is the labor efficiency variant for the month?

Answer :

a.) The material price variant for that month?

Total variance = (APxAQ) - (SPxSQ)

= (($ 70,520: 4,100) x 3,500) - ($ 16.5 x (2.7x 1,300))

= ($ 17.2 x 3,500) - ($ 16.5 x 3,510)

= $ 60,200 - $ 57,915

= $ 2,285 (Unfavorable)

b.) Thw variants of the number of materials for that month

MUV = (AQ-SQ) SP

= (3,500 - 3,510) $ 16.5

= $ 165 (Favorable)

c.) The variance in the employment rate for the month

LRV = (AR-SR) AH

= (($ 41,020 / 28,000) - $ 14) 28,000

= (- $ 12,535) 28,000

= $ 350,980 (Favorable)

d.) The labor efficiency variant for the month

LEV = (AH-SH) SR

= (28,000 - (8.4 x 1,300)) $ 14

= $ 239,120 (Unfavorable)

3. Suatu usaha yang membuat berbagai produk memiliki tarif overhead

perusahaan yang telah ditentukan adalah $ 20 per jam kerja langsung, yang
dihitung menggunakan data yang dianggarkan berikut :
BOP variabel $140,000
BOP tetap $560,000
 Jam kerja langsung 35,000
Komponen X digunakan di salah satu prodik perusahaan. Biaya produk unit komponen
menurut sisitem akuntansi biayaperusahaan ditentukan sebagai berikut:
Bahan baku langsung $ 45.00
Tenaga kerja langsung 32.00
BOP diterapkan 40.00
Jumlah biaya produksi $ 117.00
Pemasok luar telah menawarkan untuk memasok komponen T6 masing – masing seharga
$ 101. Pemasok luar dikenal dengan kualitas dan keandalannya. Asumsikan bahwa
tenaga kerja langsung adalah biaya variabel, dan biaya overhead pabrik tetap total tidak
akan terpengaruh oleh keputusan ini. Perusahaan memilki kapasitas menganggur.

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

Variable BOP = $ 140,000

Direct hours of work = $ 35,000

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 :

= Variable costs of specified overhead costs x Direct labor per hour

= $ 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

Average 20,000 components per day

Maximum 22,500 components

Waiting time 4 days

a.       Reorder Point without Safety Stock

ROP = SS + (d × LT)

         = 0 + (20,000 × 4 days)

         = 80,000 Units

b.      Safety Stock

SS    = PM - PR + LT

         = 22,500 - 20,000 + 4

          = 2,500 + 4

         = 2.504 Units

c.       Reorder Point with Safety Stock

ROP = SS + (d × LT)

         = 2.504 + (20,000 × 4)

         = 82,504 Units

Manufacturing Company Y

Production 100,000 units

d.      Cost per unit before and after JIT. Reasons for JIT unit costs are more accurate

Before

Total Cost $ 262.000

Cost per unit = = = $ 2.62 per unit
Amount of unit production 100.000

After

Total Cost $ 238.000

Cost per unit = = = $ 2.38 per unit
Amount of unit production 100.000

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.

5. Perusahaan manufaktur memproduksi Produk X dan Produk Y. Perusahaan

memperkirakan akan mengeluarkan biaya overhead sebesar $ 130.890 selama periode
berjalan. Overhead saat ini diterapkan pada produk berdasarkan jam kerja langsung.
a. Known : Total overhead = $ 130,890
Estimated unit production = Product X 400 unit, Product Y 1.200 Unit
Direct labor hours per unit = Product X 0,7 hours, Product Y 1,20 hours
Direct materials cost per unit = Product X $10.70 Product Y $16.70
Direct labor cost per unit = Product X $11.20 Product Y $19.20
Ask : - The overhead rates determined based on direct hours worked?
- The cost of each unit of product?
 Answer : The overhead rates determined based on direct hours worked :
Total overhead
Overhead rate =
Total labour hours
Total labour hours = (number of units × direct labour hours) of product X +
(number of units × direct labour hours) of
product Y.
Total labour hours = (400 × 0.7 + 1200 × 1.2)
Total labour hours = 280 + 1440 = 1720 Hours
Total overhead
Overhead rate =
Total labour hours
$ 130.890
Overhead rate = = $76.0988372093 = $76.10 (rounded)
1720
S0, the overhead rate according to direct labor hours is $76.10
Answer : The cost of each unit of product :
Unit Product Cost = (Direct Materials + Direct Labor + Manufacturing Overhead)
Product X and Product Y
Manufacturing Overhead Product X = Direct labor hours × Overhead rate
= 0,7 × $76.10 = $ 53.27
Manufacturing Overhead Product Y = Direct labor hours × Overhead rate
= 1,2 × $76.10 = $ 91.32
Unit Product Cost Product X = Direct Materials + Direct Labor + Manufacturing Overhead
= $ 10.70 + $ 11.20 + $ 53.27
= $ 75.17
Unit Product Cost Product Y = Direct Materials + Direct Labor + Manufacturing Overhead
= $ 16.70 + $ 19.20 + $ 91.32
= $ 127.22
So, unit product cost of product X is $ 75.17 and unit product cost of product Y is $ 127.22
b. The overhead rates for each activities as follows :
Estimated
OverheadCost Expected Activity Overhead rate
Machine Setups $ 13.570 230 $ 59/setup
 Purchase Orders $ 91.520 2.080 $ 44/order
Genereal Factory $ 25.800 1.720 $ 15/machine

Activities Cost Product X Product Y

Estimated Amount Estimated Amount
Activitiy Activitiy
Machine set-up $ 59 100 $ 5.900 130 $ 7.670
Purchase orders $ 44 810 $ 35.640 1,270 $ 55.880
general factory load $ 15 280 $ 4.200 1,440 $ 21.600
Total $ 45.740 $ 85.150

Overhead cost per unit :

Product X : $ 45.740 ÷ 400 unit == $114.35 per unit
Product Y: $85,150 ÷ 1,200 units = $70.96 per unit
Using activity based costing, the unit product cost of each product would be:
Product X Product Y
Direct material $ 10.70 $ 16.70
Direct labor $ 11.20 $ 19.20
Manufacturing cost $ 114.35 $ 70.96
Total production cost $ 136.25 $ 106.86