SEKOLAH TINGGI ILMU EKONOMI INDONESIA Smt :V S1 Mj

STIESIA SURABAYA (Kelas, ECM)

UJIAN AKHIR SEMESTER GANJIL TAHUN AKADEMIK 2023/2024

AKUNTANSI MANAJEMEN
Hari/Tanggal:
Sifat Ujian: Close Book
Waktu: 90 menit
Dosen Pengampu: .Mar’a Elthaf Ilahiyah,S.E., M.A.

PERHATIAN:
SEGALA BENTUK KECURANGAN AKAN DIKENAKAN SANKSI SESUAI
DENGAN PERATURAN YANG BERLAKU

1. Each of the following parts is independent. Assume all cash flows are after-tax cash
flows.

a. Modinero Bank is considering the purchase of a new automated teller system.

The cash benefits will be $240,000 per year. The system costs $1,360,000 and
will last 10 years. Compute the NPV assuming a discount rate of 12 percent.
Should the bank buy the new automated teller system?

b. Brandon Smith is interested in investing in some tools and equipment so that he

can do independent remodeling. The cost of the tools and equipment is
$30,000. He estimates that the return from owning his own equipment will be
$9,000 per year. The tools and equipment will last six years. Assuming a
required rate of return of 8 percent, calculate the NPV of the investment.
Should he invest?

c. Golman Company calculated the NPV of a project and found it to be $3,550.

The project’s life was estimated to be six years. The required rate of return used
for the NPV calculation was 10 percent. The project was expected to produce
annual after-tax cash flows of $10,000. What was the required investment for
the project?

2. During 2022 and 2023, Wilmington Company reported sales of $6,000,000 per year. Wilmington listed
the following quality costs for the past two years. Assume that all changes in the quality costs are due to
a quality-improvement program.
2022 2023
 Required:

a. Prepare a quality cost report for each year (2022 and 2023). What does this
report tell management?

b. Calculate the relative distribution of quality costs by category for each year.
What message does this communicate to management?

3. Faraday Chemical produces two chemical products: an herbicide and an insecticide.

The controller and environmental manager have identified the following environ-
mental activities and costs associated with the two products:

Required:

a. Calculate the environmental cost per pound for each product. Which of the two appears
to cause the most degradation to the environment?

b. In which environmental category would you classify excessive use of materials and
energy?

Keterangan Tabel Time Value of Money

Good luck may God Bless You
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