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Tugas Akuntansi Untuk Manajer Prof. Dr. Tri Widyastuti, SE, Ak., MM, CA.

1. The document contains an assignment to calculate budget variances given actual sales, costs, and prices for a product, as well as sales and cost budgets. 2. Static budget variances were calculated showing unfavorable variances for units sold, revenues, variable costs, contribution margin, and operating income. 3. Flexible budgeting at the actual activity level also showed unfavorable variances for revenues, variable costs, contribution margin, and operating income, as well as an unfavorable sales volume variance.

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Riesti Angelin
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62 views2 pages

Tugas Akuntansi Untuk Manajer Prof. Dr. Tri Widyastuti, SE, Ak., MM, CA.

1. The document contains an assignment to calculate budget variances given actual sales, costs, and prices for a product, as well as sales and cost budgets. 2. Static budget variances were calculated showing unfavorable variances for units sold, revenues, variable costs, contribution margin, and operating income. 3. Flexible budgeting at the actual activity level also showed unfavorable variances for revenues, variable costs, contribution margin, and operating income, as well as an unfavorable sales volume variance.

Uploaded by

Riesti Angelin
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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Nama : Hendra Kuswandi

NPM : 5118221068
Mata Kuliah : Akuntansi Untuk Manajer
Dosen : Prof. Dr. Tri Widyastuti, SE, Ak., MM, CA.
Perihal : Tugas

Soal.

Misalkan
actual sales = 8500 unit
variable cost actual = $188.800
fixed cost actual = $71.200
sales price = $31,00
sales budget = 9000 unit.
Variable cost standar perunit = $21,8
Fixed cost budget = $ 70.000
Hitunglah :
1. Statis budget variances.
2. Sales activity variances.
3. Dengan menggunakan flexible budget pada tingkat aktivitas actual , hitunglah
Contribution margin budget, profit budget dan flexible budget variance.
Jawaban:

1. Statis Budget Variance

            Dalam $
   
Static
  Actual Result   Static - Budget Variance   Budget
  1   2=1-3     3
Unit Sold 8.500 500 U 9.000
Revenues 306.000 27.000 U 279.000
Variable Cost -
Variable cost standar perunit 203.660 7.460 F 196.200
Contribution Margin 102.340 19.540 U 82.800
Fixed Cost 71.200 1.200 U 70.000
Operating Income 31.140 18.340 U 12.800
 
  18.340 U
  Static-Budget Variance  
             
Static Budget Variance = Actual Result – Static Budget
= $31.140 - $ 12.800 = $ 18.340
2 & 3. Sales Activity Variances dan Flexible Budget

                  Dalam $
   
Flexible Sales
Actual Bugdet Flexible Volume Static
Result   Variance     Budget Variance   Budget
  1   2=1-3     3 4=3-5   3

8.5 U 9.
Unit Sold 00       8.500 500 U 000

306.0 U 279.
Revenues 00 42.500 263.500 15.500 U 000
Variable Cost  
Variable cost 203.6 196.
standar perunit 60 18.360 F 185.300 10.900 F 200

102.3 U 82.
Contribution Margin 40 24.140 78.200 4.600 U 800

71.2 U 70.
Fixed Cost 00 1.200 70.000 000

31.1 U 12.
Operating Income 40   22.940   8.200 4.600 U 800
   

22.940 U
  4.600 U  
Flexible-Budget Sales Volume
  Variance Variance  
  18.340  
Static-Budget
            Variance      

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