Scribd Logo
Upload

Welcome to Scribd!

  • Tugas Anti - Am

    Uploaded by

    Miranti Soebagio
    6 views2 pages
    The document contains summaries of multiple chapters that include calculations related to costs, profits, revenues, and other financial metrics. Key details summarized include: - Chapter 11 calculates full costs, cost per unit, minimum acceptable total profits, and change in operating income. - Chapter 12 calculates a target cost to achieve a 25% operating income percentage of sales, and how a change in sales price and marketing efforts would affect operating income. - Chapter 22 compares the total costs of purchasing a product from a local supplier versus a supplier in another city including shipping costs.

    Original Description:

    ch 11 12

    Copyright

    © © All Rights Reserved

    Available Formats

    DOCX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    The document contains summaries of multiple chapters that include calculations related to costs, profits, revenues, and other financial metrics. Key details summarized include: - Chapter 11 calculates full costs, cost per unit, minimum acceptable total profits, and change in operating income. - Chapter 12 calculates a target cost to achieve a 25% operating income percentage of sales, and how a change in sales price and marketing efforts would affect operating income. - Chapter 22 compares the total costs of purchasing a product from a local supplier versus a supplier in another city including shipping costs.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
    6 views2 pages

    Tugas Anti - Am

    Uploaded by

    Miranti Soebagio
    The document contains summaries of multiple chapters that include calculations related to costs, profits, revenues, and other financial metrics. Key details summarized include: - Chapter 11 calculates full costs, cost per unit, minimum acceptable total profits, and change in operating income. - Chapter 12 calculates a target cost to achieve a 25% operating income percentage of sales, and how a change in sales price and marketing efforts would affect operating income. - Chapter 22 compares the total costs of purchasing a product from a local supplier versus a supplier in another city including shipping costs.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
    of 2

    Chapter

    11

    1. Full Cost

    =
    =
    =
    2. CM/unit
    =
    =
    =
    3. Min. acceptable TP =
    =
    =
    4. Change in OI
    =
    =
    =
    Chapter

    VC + FC
    $40 + 20 + 35 + 15 + 45 + 15
    $170 (b)
    Selling Price VC
    $255 40 20 35 15
    $ 145 (c)
    VC
    $40 + 20 + 35 + 15
    $110 (a)
    (Price VC) x Units Ordered
    (180 110) x 1.000 units
    70.000 increased (a)

    12

    1. Target Cost if OI is 25% of Sales ?


    Sales Cost = OI
    Sales Cost = 25% Sales
    75% Sales = Cost
    Target Cost
    = 75% of Target Price
    Target Cost = 75% x 1.600
    Target Cost = 1.200
    2. Change in OI if Sales Price change and Marketing is Correct ?
    Old
    = (1800-1400) x 1000 units = $400.000
    New = (1600-1400) x 1100 units = $220.000
    Decrease in OI $180.000
    3. Target Cost if marketing corrects and maintain same income level ?
    Price = 1600
    OI
    = 400.000
    Units = 1100 units

    1600

    400.000
    =$ 1.236,364
    1100 units

    Chapter

    22

    1. Total Cost if purchased from Local Supplier :


    = 30.000 x $30
    = $ 900.000 (a)
    2. Total Cost if purchased from Yogyakarta supplier and shipping it to the
    Refining Division :
    = 40.000 x ($30 + $4.5)
    = 1.380.000 (b)

    Chapter

    13

    a. Revenue Effect of The Price Recovery component :


    (440 400) x 5.500 units = 220.000 (F)
    b. Cost Effect of The Price Recovery component :
    DM : (44 40) x (15.000 x

    5500
    5000 ) = 66.000 (U)

    CC : (110 100) x 10.000 = 100.000 (U)


    Selling : (6250 6000) x 60 = 15.000 (U)
    Total Cost Effect = 181.000 (U)
    c. Net Effect of Price-Recovery Component = 220.000 181.000 = 39.000 (F)
    d. Net Effect of Productivity Component :
    Cost Effect of DM = (15375 15000) x $44 = 16.500 (U)
    Cost Effect of CC = (10.000 10.000) x $100 = 0
    Cost Effect of Selling = (58 60) x $6000 = 12.000 (F)
    Total Net Effect = 16.500 12.000 = 4.500 (U)
    Chapter 23
    1. EVA for Cubit GreenTea :
    2.

    You might also like