PROGRAM PENDIDIKAN PROFESI AKUNTAN

FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS BRAWIJAYA

UJIAN TENGAH SEMESTER
MATA KULIAH: AKUNTANSI MANAJEMEN LANJUTAN
DOSEN: ANITA WIJAYANTI., MSA., Ak., CA

Soal 1

Chopra Company developed the following income statement using a contribution margin
approach:

CHOPRA COMPANY
PROJECTED INCOME STATEMENT
FOR THE CURRENT YEAR ENDING DECEMBER 31

Sales $240,000

Less variable costs:

Variable manufacturing costs $60,000
Variable selling costs 36,000
Total variable costs 96,000
Contribution margin $144,000

Less fixed costs:

Fixed manufacturing costs $85,000
Fixed selling and administrative costs 35,000
Total fixed costs 120,000
Operating income $ 24,000

The projected income statement was based on sales of 12,000 units. Chopra has the capacity
to produce 15,000 units during the year.

Required:

a. Determine the break-even point in units.

b. The sales manager believes the company could increase sales by 1,000 units if advertising
expenditures were increased by $15,000. Determine the effect on income if the company
increases advertising expenditures.

c. What is the maximum amount the company could pay for advertising if the advertising
would increase sales by 1,000 units?
Soal 2

Jazzmyne Company manufactures two products from a joint process. Information about the
two joint products is as follows:

Product X Product Y
Anticipated production (in units) 10,000 15,000
Selling price per unit at split-off $60 $100
Additional processing costs per unit
after split-off (all variable) $100 $55
Selling price per unit after further
processing $150 $175

The cost of the joint process is $1,750,000.

Required:

a. Which of Jazzmyne's joint products should be processed further?

b. Assume that Jazzmyne currently sells both products at the split-off point. What is
Jazzmyne's income?

c. Assume that Jazzmyne makes decisions about its joint products that maximize profit. What
is Jazzmyne's income?

Soal 3
Bacalah jurnal yang saya lampirkan dan jawablah beberapa pertanyaan berikut ini:
1. Apa yang anda pahami dengan Customer Profitability Analysis (CPA) dan Customer
Lifetime Value (CLV)?
2. Apakah pendekatan ABC dapat diterapkan dalam CPA? Jelaskan!
3. Jelaskan peluang dan tantangan dalam implementasi CPA?
4. Jelaskan Bagaimana proses implementasi CLV pada perusahaan IBM?

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