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  • TM 3

    Încărcat de

    Kholila Mutia Safitri
    28 vizualizări3 pagini
    The report summarizes the profitability of BUANA MIDI's product lines using their current cost calculation system and an activity-based costing system. Under the current system, soft drinks have a 21% operating profit margin, fresh produce 27%, and packaged food 23%. Using activity-based costing, which allocates costs based on activities like purchase orders and deliveries, the profit margins are significantly higher at 87% for soft drinks, 72% for fresh produce, and 83% for packaged food. Overall, the activity-based system results in a higher total profit margin of 78% compared to 25% under the current system.

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    activity based costing

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    tm3

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    The report summarizes the profitability of BUANA MIDI's product lines using their current cost calculation system and an activity-based costing system. Under the current system, soft drinks have a 21% operating profit margin, fresh produce 27%, and packaged food 23%. Using activity-based costing, which allocates costs based on activities like purchase orders and deliveries, the profit margins are significantly higher at 87% for soft drinks, 72% for fresh produce, and 83% for packaged food. Overall, the activity-based system results in a higher total profit margin of 78% compared to 25% under the current system.

    Drepturi de autor:

    © All Rights Reserved
    Descărcați ca XLSX, PDF, TXT sau citiți online pe Scribd
    Indicator pentru conținut neadecvat
    28 vizualizări3 pagini

    TM 3

    Încărcat de

    Kholila Mutia Safitri
    The report summarizes the profitability of BUANA MIDI's product lines using their current cost calculation system and an activity-based costing system. Under the current system, soft drinks have a 21% operating profit margin, fresh produce 27%, and packaged food 23%. Using activity-based costing, which allocates costs based on activities like purchase orders and deliveries, the profit margins are significantly higher at 87% for soft drinks, 72% for fresh produce, and 83% for packaged food. Overall, the activity-based system results in a higher total profit margin of 78% compared to 25% under the current system.

    Drepturi de autor:

    © All Rights Reserved
    Descărcați ca XLSX, PDF, TXT sau citiți online pe Scribd
    Indicator pentru conținut neadecvat
    din 3

    Laporan profitabilitas lini produk untuk BUANA MIDI berdasarkan sistem perhitungan biaya yang digunakan saat ini:

    soft drinks fresh produce packaged food


    revenue 317,400 840,240 483,960
    cost of goods sold 240,000 600,000 360,000
    biaya pendukung pelanggan 10% 10% 10%
    ( 240,000;600,000;360,000 ) 10 % 12,288 12,288 12,288
    Total Biaya 252,288 612,288 372,288
    laba operasi 65,112 227,952 111,672
    Laba ( rugi ) Operasi : penjualan 21% 27% 23%

    Laporan profitabilitas lini produk untuk Buana MIDI dengan menggunakan informasi perhitungan biaya berdasarkan aktivitas y
    soft drinks fresh produce packaged food
    revenue 317,400 840,240 483,960
    cost of goods sold 240,000 600,000 360,000
    cost of bottles returned 100%
    4,800 - -
    number of purchase orders placed 23% 54% 23%
    (144;336;144 = 624 ) 14,352 33,696 14,352
    number of deliveries received 9% 70% 21%
    ( 120;876;264 = 1260 ) 9,072 70,560 21,168
    hours of shelf-stocking time 6% 63% 31%
    ( 216;2160;1080 = 3456 ) 4,147.20 43,545.60 21,427.20
    customer support 8% 72% 20%
    ( 50400;441600;122600 = 614400 ) 9,830.40 88,473.60 24,576
    Total Biaya 42,202 236,275 81,523
    Laba Operasi 275,198 603,965 402,437
    Laba Operasi : penjualan 87% 72% 83%
    g digunakan saat ini:
    Total
    1,641,600
    1,200,000

    122,880
    1,236,864
    404,736
    25%

    n biaya berdasarkan aktivitas yang disediakan oleh kontroler


    total
    1,641,600
    1,200,000

    4,800

    62,400

    100,800

    69,120

    122,880
    360,000
    1,281,600
    78%
    soft drinks fresh produce packaged food
    revenue 19.33% 51.18% 29.48%
    cost of goods sold 20% 50% 30%
    cost of bottles returned 100% - -
    number of purchase orders placed 23% 54% 23%
    number of deliveries received 9% 70% 21%
    hours of shelf-stocking time 6% 63% 31%
    customer support 8% 72% 20%

    volume ABC
    soft drinks 21% 87%
    fresh produce 27% 72%
    packaged food 23% 83%

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