Scribd Logo
Upload

Welcome to Scribd!

  • 30 views

    Tugas Bab 5 Abc

    Uploaded by

    Ashari Psi
    1. The document provides budgeted cost information for various medical imaging procedures (x-rays, ultrasound, CT scan, MRI) for a total budget of $2,714,700. It breaks down costs into direct costs like technician labor and materials as well as allocated overhead costs. 2. The budget details the expected number of each procedure, time for cleaning and performing the procedures, and calculates cost rates by dividing total budgeted costs by cost drivers like number of procedures or minutes. 3. Based on the cost activity analysis, MRI procedures substantially higher in cost than x-rays and ultrasounds, and the latter are substantially lower than shown traditionally. Specifically, MRI activities result in much maintenance activities.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content

    You might also like

    Tugas Bab 5 Abc

    Uploaded by

    Ashari Psi
    30 views4 pages
    1. The document provides budgeted cost information for various medical imaging procedures (x-rays, ultrasound, CT scan, MRI) for a total budget of $2,714,700. It breaks down costs into direct costs like technician labor and materials as well as allocated overhead costs. 2. The budget details the expected number of each procedure, time for cleaning and performing the procedures, and calculates cost rates by dividing total budgeted costs by cost drivers like number of procedures or minutes. 3. Based on the cost activity analysis, MRI procedures substantially higher in cost than x-rays and ultrasounds, and the latter are substantially lower than shown traditionally. Specifically, MRI activities result in much maintenance activities.

    Original Description:

    ss

    Original Title

    tugas bab 5 abc

    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
    1. The document provides budgeted cost information for various medical imaging procedures (x-rays, ultrasound, CT scan, MRI) for a total budget of $2,714,700. It breaks down costs into direct costs like technician labor and materials as well as allocated overhead costs. 2. The budget details the expected number of each procedure, time for cleaning and performing the procedures, and calculates cost rates by dividing total budgeted costs by cost drivers like number of procedures or minutes. 3. Based on the cost activity analysis, MRI procedures substantially higher in cost than x-rays and ultrasounds, and the latter are substantially lower than shown traditionally. Specifically, MRI activities result in much maintenance activities.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
    30 views4 pages

    Tugas Bab 5 Abc

    Uploaded by

    Ashari Psi
    1. The document provides budgeted cost information for various medical imaging procedures (x-rays, ultrasound, CT scan, MRI) for a total budget of $2,714,700. It breaks down costs into direct costs like technician labor and materials as well as allocated overhead costs. 2. The budget details the expected number of each procedure, time for cleaning and performing the procedures, and calculates cost rates by dividing total budgeted costs by cost drivers like number of procedures or minutes. 3. Based on the cost activity analysis, MRI procedures substantially higher in cost than x-rays and ultrasounds, and the latter are substantially lower than shown traditionally. Specifically, MRI activities result in much maintenance activities.

    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 4

    Muh.

    Ikram Ashari
    A31115014

    1. Overhead costs = $19,000 + $260,000 + $267,900 + $121,200 =


    $668,100
    Budgeted overhead rate = $668,100: $393,000 = $1.7 per DL
    X-rays
    Technician labor
    Depreciation

    $
    64,000
    136,80
    0
    22,400
    108,80
    0
    $332,0
    00
    2,555

    Ultrasou
    nd
    $104,000

    CT scan

    MRI

    Total

    $119,000

    $106,000

    $ 393,000

    231,000

    400,200

    792,000

    1560,000

    30,800
    180,200

    93,600
    668,100

    1,109,000

    2714,700

    Materials
    16,500
    23,900
    Allocated
    177,480
    202,300
    overhead
    Total budgeted
    528,980
    745,400
    costs
    Budgeted
    4,760
    3,290
    number of
    procedures
    Budgeted cost
    129.94 111.130
    226.565
    per service
    1
    * Allocated overhead = Budgeted overhead rate

    2,695

    411.502
    Technician labor costs

    2. Budgeted Information
    X-rays
    Number of producers
    Cleaning minutes per
    produce
    Total cleaning
    minutes

    2,555
    10

    Ultrasou CT scan
    nd
    4,760
    3,290
    10
    20

    MRI

    Total

    2,695
    40

    13,300

    25,550

    47,600

    65,800

    53,900

    192,850

    Number of producers
    Minutes for each
    produce
    Total procedure
    minutes

    2,555
    5

    4,760
    20

    3,290
    15

    2,695
    40

    13,300

    12,775

    95,200

    49,350

    107,800

    265,125

    activity

    Budgeted
    cost(1)

    Cost driver
    (2)

    Unit of cost
    driver (3)

    Administratio
    n

    $19,000

    Total number
    of

    13,300

    Activity
    Rate
    (4)=(1) :(3)
    $1,43

    Maintenance

    $260,000

    Sanitation

    $267,900

    Utilities

    $121,200

    procedures
    Total dollars
    of
    depreciation
    Total
    cleaning
    minutes
    Total
    procedure
    minutes

    X-rays

    Technician labor

    $ 64,000

    Depreciation

    136,800

    Materials

    22,400

    Administration
    ($1,43x2,555 :
    4,760: 3,290:
    2,695)
    Maintenance
    ($0,16x136,800:
    231,000 :
    400,200 :792,000)
    Sanitation($1,38x2
    5,550; 47,600:
    65,800: 53,900)
    Utilities
    ($0,45x12,775;
    95,200; 49,350;
    107,800)
    Total budget cost

    Ultr
    asou
    nd
    $104
    ,000
    231,
    000
    16,5
    00

    $1,560,000

    $0,16

    192,850

    $1,38

    265,125

    $0,45

    CT scan

    MRI

    Total

    $119,000

    $106,000

    $ 393,000

    400,200

    792,000

    1560,000

    23,900

    30,800

    93,600

    19,019
    3,653

    6,80
    6

    4,704

    3,853
    249600

    21888

    3696
    0

    64032

    126720
    266133

    35259

    3525
    9

    35259

    35259
    119306,2
    5

    5748,75
    289748,7
    5

    5748
    ,75
    4362
    73,7

    5748,75
    652843,7
    5

    5748,75
    1100380,
    75

    2700658,
    25

    Budgeted number
    of procedures
    Budgeted cost per
    service

    5
    2,555
    4,76 3,290
    2,695
    0
    9165
    113404,5 4,14 198432,7 408304,5
    988
    916
    508
    455

    3. Menggunakan data berdasarkan aktivitas biaya, kita dapat melihat bahwa


    MRI sebenarnya biaya secara substansial lebih dan x-ray dan ultrasound secara
    substansial kurang dari sistem tradisional ditunjukkan. Secara khusus, kegiatan
    MRI menghasilkan banyak kegiatan pemeliharaan. Kita harus memeriksa
    penggunaan dua kegiatan ini untuk mencari cara untuk mengurangi konsumsi
    kegiatan dan biaya.

    You might also like