WorksheetsManajemen Biaya Pertemuan 7
Total questions: 39
Worksheet time: 1hrs 22mins
Pengorbanan sumber daya (dalam nilai uang) untuk memperoleh suatu manfaat ...
Biaya (Cost)
Beban (Expense)
Belanja (Expenditure)
Pengorbanan (Sacrifice)
Segala sesuatu yang diukur/diakumulasikan biayanya disebut ...
Cost pool
Cost driver
Cost object
Cost target
Biaya-biaya yang dapat ditelusuri secara langsung ke objek biaya diklasifikasikan sebagai ...
Biaya variabel
Biaya langsung
Biaya tetap
Biaya tidak langsung
Jika objek biaya = setiap item makanan, biaya antar pesanan makanan diklasifikasikan sbg ...
Biaya langsung
Biaya service
Biaya konversi
Biaya tidak langsung
Biaya yang per unit (satuan output)-nya tetap disebut ...
Biaya tetap
Biaya variabel
Biaya semivariabel
Biaya semitetap
Perhitungan biaya produk yg memasukkan biaya bahan langsung, upah langsung & overhead variabel
Direct costing
Prime costing
Variable costing
Full absorption costing
Kalkulasi biaya produk yg memperhitungkan biaya bahan langsung, upah langsung dan semua overhead ..
Direct costing
Variable costing
Conversion costing
Full absorption costing
Biaya listrik untuk mesin pabrik digolongkan sebagai ...
Biaya bahan langsung
Biaya tenaga kerja langsung
Biaya overhead pabrik
Biaya administratif
Dalam kaitannya dg volume produksi, yang termasuk sebagai biaya variabel adalah ...
Biaya bahan baku dan biaya upah langsung
Biaya Upah langsung dan biaya asuransi pabrik
Biaya bahan baku dan biaya depresiasi pabrik
Biaya gaji penyelia dan biaya pemeliharaan pabrik
Biaya pemeliharaan rutin bulanan mesin pabrik digolongkan sebagai ...
Capital expenditure
Revenue expenditure
Cost expenditure
Service expenditure
Absorption / Full Cost :
Biaya pokok produksi terdiri dari harga pokok produksi yang meliputi :
A. Biaya Bahan baku langsung (Direct material).
B. Biaya tenaga kerja langsung (Direct labour).
C. Biaya Pabrik tak langsung (Factory Overhead Cost)
D. Benar semua
A factor that causes or leads to a change in a cost or activity is a(n)
intercept
driver
slope
cost object
Product (or manufacturing) costs consist of
direct materials, direct labor, and selling costs
prime costs and manufacturing overhead
administrative costs and conversion costs
selling and administrative costs
Break-even revenue for the multiple-product firm can be calculated by
dividing segment fixed cost by the overall contribution margin ratio
dividing total fixed cost by the overall contribution margin ratio
dividing total fixed cost by the overall variable cost ratio
multiplying total fixed cost by the contribution margin ratio
Which of the following is the correct sequence in which cost management information is developed and used?
Business events, data, information, analysis, decisions
Business events, data, analysis, information, decisions
Business events, information, analysis, knowledge, decisions
Business events, data, information, knowledge, decisions
The management accountants in an organization probably report directly to the:
Controller
Treasurer
Chief executive officer (CEO)
Chief financial officer (CFO)
A management method in which managers and employees commit to a process of continuous improvement is best described as:
a. Total quality management
b. Business process improvement
c. Lean accounting
d. The theory of constraints
Firms that want to grow quickly in the global marketplace often employ the cost leadership strategy because:
a. This produces favorable customs rates and import duties
b. Manufacturers around the world adopt lean manufacturing methods to bring their costs down
c. This allows them to employ and benefit from enterprise management systems
d. There are relatively few product variations across different countries
SWOT analysis is a useful tool for:
a. Evaluating the performance of an organization
b. Identifying the organization’s critical success factors
c. Developing the organization’s strategy map
d. Developing the organization’s value chain
The required resources for implementing a cost leadership strategy include which of the following?
a. Strong marketing capability
b. Substantial capital investment and access to capital
c. Effective product engineering and innovative design
d. Reputation for high ethical standards
Apakah perbedaan antara cost allocation dan cost assignment?
Bedakan antara Direct dan Indirect Cost, beserta contoh masing-masing!
Apakah semua direct cost adalah variabel cost? Jelaskan!
Apakah semua fixed cost dalah indirect cost? Jelaskan
Bedakan antara job costing dan process costing! Sertakan contoh dalam menjelaskan dua hal tersebut!
Metode costing apa yang akan digunakan oleh rumah sakit, law firm, atau accounting firm? Mengapa?
Apakah yang kamu ketahui tentang Activity Based Costing dan bagaimana ABC dapat meningkatkan costing sistem dari sebuah perusahaan?
Which of the following characteristics would be an indicator that a company would benefit from switching to activity-based costing?
Only one homogeneous product is produced on a continuous basis
Overhead costs are high and increasing with no apparent reason
The costs of implementing activity-based costing outweigh the benefits
The existing cost system is reliable and predictable
Testing new products is an activity for which activity level
Unit-level
Batch-level
Product-level
Facility-level
Tasty Beverage Co. produces soft drinks, specializing in fruit drinks. They produce 5,000 cans of product per batch. Setup cost for each batch is $50 and each drink costs $0.10 to produce. The total cost per batch is $ (a)
Tasty Beverage Co. produces soft drinks, specializing in fruit drinks. They produce 5,000 cans of product per batch. Setup cost for each batch is $50 and each drink costs $0.10 to produce.
The cost to fill an order for 100,000 cans is $ (a)
Perusahaan apa yang seringkali akan menggunakan process costing system? Berikan 3 jenis contoh tipe industri-nya!
Jelaskan perbedaan utama antara job costing dan process costing!
Apakah yang dimaksud dengan unit equivalent? Sebutkan dan bedakan 2 metode dalam penghitungan unit equivalent!
apa saja variabel-variabel yang digambarkan dalam Cost Volume Profit Analysis? Jelaskan penggunaan CVP bagi organisasi?
Apa formula yang anda gunakan untuk menghitung contribution margin ratio dan untuk apa formula tersebut digunakan?
Apa yang anda ketahui tentang breakeven point dan mengapa pajak tidak mempengaruhi kalkulasi BEP?
Apa yang anda ketahui tentang Margin of Safety dan untuk apa hal tersebut dipergunakan?
