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    MochIrvanArrasyid AkuntansiManajemen U Tugas4

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    MochIrvanArrasyid AkuntansiManajemen U Tugas4

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    cuma ikan
    10 views4 pages

    Original Title

    1221800013 MochIrvanArrasyid AkuntansiManajemen u Tugas4

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    MochIrvanArrasyid AkuntansiManajemen U Tugas4

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    cuma ikan

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    of 4

    AKUNTANSI MANAJEMEN

    TUGAS - 4

    LATIHAN PEMISAHAN BIAYA SEMI VARIABEL

    DISUSUN OLEH

    MOCH IRVAN ARRASYID

    1221800013

    KELAS U

    UNIVERSITAS 17 AGUSTUS 1945 SURABAYA

    FAKULTAS EKONOMI DAN BISNIS

    AKUNTANSI
    Jawab :

    Bulan ke Biaya Reparasi & Pemeliharaan Mesin Jam Mesin


    1 Rp 750.000 6000
    2 Rp 715.000 5500
    3 Rp 530.000 4250
    4 Rp 600.000 4000
    5 Rp 600.000 4500
    6 Rp 875.000 7000
    7 Rp 800.000 6000
    8 Rp 1.000.000 8000
    9 Rp 800.000 6000
    10 Rp 750.000 6000
    11 Rp 850.000 4500
    12 Rp 600.000 4500
    Ʃ Rp 8.870.000 66250

    1. High and Low Method

    X1 (Aktivitas Terendah) : 4000 jam


    X2 (Aktivitas Tertinggi) : 8000 jam
    Y1 (Biaya Terendah ) : Rp 530.000
    Y2 (Biaya Tertinggi) : Rp 1.000.000

    Biaya Variabel :

    Y 2−Y 1 Rp 1.000 .000−Rp 530.000 Rp 470.000


    V= = = = Rp 117,5/jam
    X 2−X 1 8000−4000 4000

    Biaya Tetap :

    F = Y2-VX2
    = Rp 1.000.000 – (Rp 117,5 x 8000)
    = Rp 60.000

    Total Biaya :

    Y = F+Vx
    = Rp 60.000 + Rp 117,5X
    2. Standby Cost Method

    Biaya yang Dikeluarkan bulan 8


    8000 Jam Mesin Rp 1.000.000

    Biaya Tetap (Terjaga) Rp 400.000


    ___________-
    Selisih Rp 600.000

    Rp 600.000
    Biaya Variabel/jam = = Rp 75/jam mesin
    8000
    Total Biaya = Rp 400.000 + Rp 75X

    3. Least Square Method

       
    Biaya Reparasi
    Bulan ke Jam Mesin
    & Pemeliharaan Mesin
      y. x. xy. x2
    1 Rp 750.000 6000 Rp 4.500.000.000 Rp 36.000.000
    2 Rp 715.000 5500 Rp 3.932.500.000 Rp 30.250.000
    3 Rp 530.000 4250 Rp 2.252.500.000 Rp 18.062.500
    4 Rp 600.000 4000 Rp 2.400.000.000 Rp 16.000.000
    5 Rp 600.000 4500 Rp 2.700.000.000 Rp 20.250.000
    6 Rp 875.000 7000 Rp 6.125.000.000 Rp 49.000.000
    7 Rp 800.000 6000 Rp 4.800.000.000 Rp 36.000.000
    8 Rp 1.000.000 8000 Rp 8.000.000.000 Rp 64.000.000
    9 Rp 800.000 6000 Rp 4.800.000.000 Rp 36.000.000
    10 Rp 750.000 6000 Rp 4.500.000.000 Rp 36.000.000
    11 Rp 850.000 4500 Rp 3.825.000.000 Rp 20.250.000
    12 Rp 600.000 4500 Rp 2.700.000.000 Rp 20.250.000
             
      ∑y ∑x. ∑xy. ∑x2
      Rp 8.870.000 66250 Rp50.535.000.000 Rp 382.062.500

    12 x Rp 50.535 .000.000 – (66.250 x Rp 8.870 .000) Rp 18.782 .500.000


    b= = = Rp
    12 x Rp 382.062.500 – (66. 25 0)2 Rp 195.687 .500
    95,98211434

    Rp 8. 8 70.000 – ( Rp 95,98211434 x 66. 25 0) Rp 6.358 .815,08


    a= = = Rp 529.901,26
    12 12
    y = Rp 529.901,26 + Rp 95,98211434 X

                                   

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