AKUNTANSI MANAJEMEN 2019

TUGAS KELOMPOK

Pertemuan Ke-2

KELOMPOK 1 :

Managerial accounting, organizational goals.

The last 20 years have seen a dramatic change in the way that hospitals are paid for services
provided. Under the cost-plus system that existed in the 1980s, insurance firms and the
government (in the form of Medicare and Medicaid payments) reimbursed hospitals for actual
costs plus a reasonable profit. The current Prospective Payment System (PPS), however,
classifies all diseases into Diagnostic Related Groups (DRGs). The hospital obtains a flat fee for
each patient in a given DRG, independent of the hospital’s actual costs for treating that patient.

Required:
a. What are management’s incentives under the cost-plus regime? What information
does management need to execute its strategy under the cost-plus regime? Assume
management’s goals are the same as the hospital owners’ goals.
b. What are management’s incentives under the PPS regime? What information does
management need to execute its strategy under the PPS regime? Again, assume management’s
goals are the same as the hospital owners’ goals.
c. How does the change in the regime affect the change in the type of cost information
provided to management?
d. Bagaimana kondisi di Indonesia dengan pola BPJS Kesehatan?

Pertemuan ke-3:

Kelompok 2:

Baber, Inc., manufactures custom scaffolding used in construction projects. The following data
pertain to its operations for the most recent year:
Raw materials beginning inventory $23,000
Raw materials ending inventory $42,000
WIP beginning inventory $98,500
WIP ending inventory $76,400
Finished goods beginning inventory $124,350
Finished goods ending inventory $138,750
Raw materials purchased $190,000
Labor cost $145,000
 Selling and administration expenses $87,600
Revenues $694,740

You also know that Baber, Inc., uses two allocation bases to charge overhead to products.
It calculates a rate of 20% of materials cost for materials-related overhead. The rate
for all other manufacturing overhead is 150% of labor cost.

Required:
a. Calculate the cost of raw materials issued to WIP during the year.
b. Calculate the cost of manufacturing overhead charged to production.
c. Calculate the cost of goods manufactured during the year.
d. Calculate the cost of goods sold during the year.
e. Prepare a GAAP income statement.
f. For a particular custom truss, Baber informs you that it incurred $7,800 toward
materials
and $12,300 toward labor costs. What is the inventoriable cost of this truss?
g. Comment on whether the value of the units as reported in the ending inventory
account is a good estimate of the products’ costs for decisions such as setting pricing.

Pertemuan ke 4:

Kelompok 3

You and your four closest friends all love winter sports. Accordingly, you decide to spend some
time during winter break at a nearby ski resort. You have reserved a chalet that will sleep six
people, and you have paid a nonrefundable deposit for three nights (the resort has informed you
that, if you decide to extend your trip, you can rent the chalet for up to three more nights at the
same daily rate). You are contemplating driving as a group to the resort, even though it would be
a cramped ride. Finally, you decide that while each person will pay for his or her own food and
drinks during the trip, you will equally share all common
expenses.
Required:
a. Classify (1) the cost of gasoline for driving, (2) the cost of food and drink, and (3) the cost of
the chalet rental (for the first three nights) as being direct (D) or indirect (I) with respect to
both the trip as a whole and each person.
b. Classify (1) the cost of gasoline, (2) the cost of food and drinks, (3) the cost of the chalet
rental for the first three nights, and (4) the cost of the chalet rental after the first three nights as
being variable (V) or fixed (F). If the cost is variable, what activity determines the magnitude
of the cost? How can you use these classifications to estimate the total cost of the vacation?
c. Classify the following costs as per the cost hierarchy.
1. Cost of food and drink during the trip
2. Cost of the chalet rental
3. Cost of obtaining premium TV channels in chalet
4. Cost of time spent in planning trip
d. Suppose that, instead of driving, you and your friends could take a bus to the ski resort. In this
case, each person will pay his or her own bus fare. Classify the following costs as being
controllable (C) or noncontrollable (NC) and relevant (R) or not relevant (NR) with respect to
the friends’ two transportation options (drive or take the bus) for the trip.
1. Costs of operating the car
2. Cost of the bus fare
3. Cost of the chalet rental for the first three nights
4. Cost of the chalet rental after the first three nights
Pertemuan ke 5
Kelompok -4:
Pertemuan ke-6

Kelompok 5:

Kim and Tim Landry started College Painters in 1988 when they were seniors in college. Fully
bonded and insured, College Painters specializes in faux finishes using techniques such as
sponging, washing, marbleizing, and ragging. While Kim and Tim used to do all of the painting
themselves, they now manage the business, employing a mix of college students and other
individuals who have some experience and interest in decorative painting. Kim and Tim also
provide extensive training in faux finishing techniques to all of their employees and routinely visit
worksites to ensure that jobs meet their quality standards.
Kim and Tim budget for 25,000 square feet of business a month. The average job is 500 square
feet, and, for such a job, Kim and Tim expect to incur the following costs:
Materials (paint) 1.6 gallons @ $25.00 per gallon
Materials (supplies) $10.00
Labor (includes surface preparation and applying the paint and the faux finish) 16 hours
@$15.00 per hour.

To arrive at a selling price, Kim and Tim mark up the budgeted paint cost by 50% and the budgeted
labor cost by 100% and add the budgeted cost of supplies. Thus, the starting point for constructing
a bid is $550 = (1.50 x 1.6 x $25) + (2.00 x 16 x $15) + $10. Of course, Kim and Tim adjust this
starting price to reflect prevailing market conditions and so on. For instance, they will charge more
for a rush job, or they will give a discount if the customer is unhappy with the final product. Finally,
Kim and Tim budget to pay a total of $2,000 per month in fixed costs related to office rent, utilities,
advertising, and the company car.
For August of the most recent year, College Painters earned $25,333 in revenue for several
different jobs totaling 24,000 square feet. College Painters used 72 gallons of paint and 765 hours
of labor during August. The 765 hours of labor cost Kim and Tim $11,475, which includes the 32
hours it took to clean up the mess in a customer’s home because an employee accidentally tipped
over a full can of paint. According to the bill from the hardware store, Tim and Kim spent $2,160
on paint and $480 on painting supplies during August. The bill for paint was higher than normal
because Kim and Tim decided to try a newer, more expensive paint in the hope that it
would lead to improved paint and labor efficiencies (Tim and Kim did not expect this decision to
affect the amount of supplies used). Finally, Kim and Tim spent $2,250 for the month on fixed
costs.
Required:
a. What was College Painters’ master budget profit and actual profit for August? What was
College Painters’ total profit variance?
b. Prepare a budget reconciliation report for College Painters for August. Your report should
include all of the variances that make up the total profit variance. For this part, do not consider
the costs of the accident separately.
c. Considering each variance, determine Kim and Tim’s costs related to the accident involving
the spilled can of paint. Separate the costs relating to the accident into out-of-pocket and
opportunity costs. Revise your budget reconciliation report to highlight the cost of the accident.
d. Did switching paint increase College Painters’ profit in August? Which variances help you in
assessing the quality of this decision?
e. Prepare a brief memo evaluating College Painters’ performance in August vis-à-vis their
budgeted performance.
Pertemuan ke 7

Kelompok 6

Presentasi :

Penganggaran Berbasis Kinerja Vs Beyond Budgeting:

Implementasi di Kementerian Keuangan.

Pertemuan ke 8: Midtest
Pertemuan Ke-10

Kelompok 1:
Pertemuan ke-11:

Kelompok 2:
Pertemuan ke-12

Kelompok 3:
Pertemuan ke 13

Kelompok 4:

Pertemuan ke 14

Kelompok 6:
Pertemuan ke 15:

Kelompok 5:

Presentasi:

Balanced Socorecard di Sektor Publik: Implementasi di Kementerian Keuangan

Pertemuan 16:

UAS.