Problem 2-56
The Department of Natural Resources is responsible for maintaining
the state’s parks and forest lands, stocking the lakes and rivers with fish,
and generally overseeing the protection of the environment. Several costs
incurred by the agency are listed below. For each cost, indicate which of the
following classification best describe the cost. More than one classification
may apply to the same cost item.
Cost Classifications
a.
Variable
b. Fixed
c.
Controllable by the department director
d. Uncontrollable
by the department director
e.
Differential cost
f.
Marginal cost
g.
Opportunity cost
h. Sunk cost
i.
Out-of-pocket cost
j.
Direct cost of the agency
k. Indirect
cost of the agency
l.
Direct cost of p roviding a particular service
m. Indirect
cost of providing a particular service.
Cost ltems
1.
Cost of the automobiles used by the department’s rangers. These
cars were purchased by the state, and they would otherwise have been used by
the state police.
Variable Cost, Sunk Cost.
2. Cost of
live-trapping and moving beaver that were creating a nuisance in recreational
lakes.
Indirect cost of providing a particular service, Out Of Pocket
Cost
3. The
department director’s salary.
Fixed Cost, Direct Cost.
4. Cost of
containing naturally caused forest fires, which are threatening private
property. Variable Cost, Out Of Pocket Cost
5. Cost of the
fish purchased from private hatcheries, which are used to stock the state’s
public waters.
Variable
Cost
6. The
difference between (a) the cost of purchasing fish from private hatcheries and
(b) the cost of running a state hatchery.
Different
Cost
7. Cost of
producing literature that describes the department’s role in environmental protection.
This literature is mailed free, upon request, to schools, county governments,
libraries, and private citizens
Fixed Cost
8. Cost of
sending the department’s hydroengineers to inspect one additional dam for
stability and safety.
Variable
Cost
9. Cost of
operating the state computer services department, a portion of which is
allocated to the Department of Natural Resources.
Fixed Cost,
Variable Cost
10. Cost of
administrative supplies used in the agency’s head office.
Variable
Cost
11. Cost of providing
an 800 number for the state’s residents to report environmental problems.
Variable
Cost
12. The cost of
replacing batteries in sophisticated monitoring equipment used to evaluate the
6 effects of adid rain on the states’s
lakes.
Variable
Cost
13. Cost of a
ranger’s wages, when the ranger is giving a talk about environmental protection
to elementary school children.
Fixed Cost
14. Cost of
direct-mailing to 1 million state residents a brochure explaining the benefits
of voluntarily recycling cans and bottles.
Variable
Cost
15. The cost of
producing a TV show to be aired on public television.The purpose of the show is
to educate people on how to spot and properly dispose of hazardous waste.
Variable
Cost.
CASE 2-59
Cases
CompTech, Inc. manufactures printers for use with home computing
systems. The firm currently manufactures both the electronic components for its
printers and the plastic cases in which the devices are enclosed. Jim
Cassanitti, the production manager, recently received a proposal from Universal
Plastics Corporation to manufacture the cases for CompTech’s printers. If the
cases are purchased outside, CompTech will be able to close down its Printer
Case Department. To help decide whether to accept the bid from Universal
Plastics Corporation, Cassanitti asked CompTech’s controller to prepare an
analysis of the cost that would be saved if the Printer Case Departement were
closed. Included in the controlle’slist of annual cost savings were the
following items ;
·
Building Rental (The Printer Case Departement Occupies one sixth
of the factory building, which CompTech rent for $ 177,000 per
year).........................$29,500
·
Salary of the printer case Departement Supervisor
...............................$50,000
In a lunchtime conversation with the controller, Cassanitti leamed
that CompTech was currently renting space in a warehouse for $39,000. The space
is used to store completed printers. If the Printer Case Department were
discontinued, the entire storage operation could be moved into the factory
building and occupy the space vacated by the closed department. Cassanitti also
learned that the supervisor of the Printer Case Department would be retained by
CompTech even if the department were closed. The supervisor would be assigned
the job of managing the assembly department, whose supervisor recently gave
notice of his retirement. All of CompTech’s department supervisors eam the same
salary.
Required :
1.
You have been hired as a consultant by Cassanitti to advise him in
his decision. Write a memo to Cassanitti commenting on the costs of space and
supervisory salaries included in the controller’s cost analysis. Explain in
your memo about the “real” costs of the space occupied by the Printer Case
Department and the supervisor’s salary. What types of costs are these ?
Biaya sewa
gudang dan sewa gedung di total
Sewa Gedung
/ tahun $177,000,- (Fixed Cost)
Sewa Gudang
/ tahun $ 39,000,- (Fixed Cost)
----------------
$ 216,000,- (Fixed
Cost Total)
Total
Penghematan (Saving Cost) tahunan (annually) jika Departemen Casing di bubarkan
Fixed Cost Menjadi $ 177,000,- / tahun
2. Independent
of your response to requirement (1), suppose that CompTech’s controller had
been approached by his friend Jack Westford, the assistant supervisor of the
Printer Case Department. Westford is worried that he will be laid off if the
Printer Case Department is closed down.
Westford
has asked his friend to understate the cost savings from closing the
department, in Order to slant the production manager’s decision toward keeping
the department in operation. Comment on the controller’s ethical
responsibilities.
Jawab :
1.
Biaya yang berhubungan langsung dengan departemen ini adalah building rental sebesar 29500. Jika bagian
case departemen dihentikan atau tidak, biaya sebesar 29500 akan tetap ada.
Biaya warehouse sebesar 39000
adalah real cost yang akan diperbandingkan pada saat kita mengambil keputusan
dan dapat menjadi opportunity cost, karena ketika keputusan diambil untuk
menghentikan case department maka terjadi penghematan biaya sebesar 39000.
2.
Sebagai controller dia tidak memiliki etika pertanggungjawaban, bukan
saja tidak menjalankan tugasnya dengan baik. Tetapi dia pun mengambil keputusan
berdasar saran westford sebagai
assistant supervisor, seharusnya keputusan yang diambil oleh controller
berdasarkan analisis biaya.
CASE 2-60
Required:
Supply the requested comments in each of the following independent situations.
(dibutuhkan
: komentar pada setiap situasi yang tidak terkait dibawah ini)
1.
FastQ Company, a specialist in printing, has established 500
convenience copying centers through out
the country. In order to upragrade its services, the company is
considering three new models of laser copying machines for use in producing
high quality copies. These high-quality copies would be added to the growing
list of products offered in the FastQ shops. The selling price to the customer
for each laser copy would be the same, no matter which machine is installed in
the shop. The three models of laser copying machines under consideration are 1024S,
a small-volume model; 1024M, a medium-volume model; and 1024G, a large-volume
model. The annual rental costs and the operating costs vary with the size of
each machine. The machine capacities and costs are as follows :
Copier Model
1024S 10245M 1024G
Annual
capacity (copies)
100,000 350,000 800,000
Cos
ts :
Annual
machine rental $8,000 $11,000 $20,000
Direct
material and direct labor .02
.02 .02
Variable
overhead costs (variabel biaya tamb) .12
.07 .03
A. Calculate
the volume level in copies where FastQ Company would be indifferent to
acquiring either the smalle volume model laser copier, 1024S, or the
medium-volume model laser Copier, 1024M.
Jawab
1024S
= 1024M
variable (x) + fixed = variable (x) +fixed
0.12 (x) + 8000 =
0.07 (x) + 11000
0.05 (x) =
3000
X = 60000
Jadi, pada level volume 60000
copies utk model laser copies small dan medium
B. The
management of FastQ Company is able to estimate the number of Copies to be sold
at each establishment. Present a decision rule that would enable FASTQ Company
to select the most profitable machine without having to make a separate cost
calculation for each establishment. (hint: to specify a decision rule,
determine the volume at which FASQ would be indifferent between the medium and
larger copiers).
Jawab:
1024M =
1024G
variable
(x) + Fixed = Variable (x) + Fixed
0,07
(x) + 11.000 = 0,03
(x) + 20.000
0,04
(x) = 9.000
X = 225.000
Small : 8.000 + 0,02 (225.000) + 0,12 (225.000) =
8.000 + 4.500 + 27.000 = 39.500
Medium :
11.000 + 0,02 (225.000) + 0,07 (225.000) = 11.000 + 4.500 + 15.750 =
31.250
Jadi, mesin
yang paling menguntungkan adalah model laser copies Medium.
2.
Alderon Enterprise is evaluating a special order it has received
for a ceramic fixture to be used in aircraft engines. Alderon has recenctly
been operating at less than full capacity, so the firm’s Management will accept
the order if the price offered exceeds the cost that will be incurred in
producing it. You have been asked for advice on how to determine the cost of
two raw materials that would be required to produce the order.
a.
The special order will require 800 gallons of endor, a highly
perishable material that is purchased as needed. Alderon currently has 1,200
gallons of endor on hand, since the material is used in virtually all of the
company’s products. The last time endor was purchased Alderon," paid $5.00
per gallon. However, the average price paid for the endor in stock was only
$4.75. The market price for endor is quite volatile, with the current price at
$5.50. lf the special order is accepted, Alderon will have to place a new order
next week to replace the 800 gallons of endor used. By then the price is
expected to reach $5.75 per gallon.
Jawab:
Real cost : 800 x 5,5 = 4400
differential cost : (800 x 5,5) –
(800 x 5) = 4400 – 4000 = 400
Using
the cost terminology introduced in Chapter 2, comment on each of the cost
figures mentioned in the preceding discussion. What is the real cost of endor
if the special order is produced?
b.
The special order also would require 1,500 kilograms of tatooine,
a material not normally required in any of Alderon’s regular products. The
company does happen to have 2,000 kilograms of tatooine on hand, since it
formerly manufactured a ceramic product that used the material. Alderon
recently received an offer of $14,000 from Solo industries for its entire
supply of tatooine. Howeer, Solo Industries is not interested in buying any
quantity less than Alderon’s entire 2,000-kilogram stock. Alderon’s management
is unenthusiastic about Solo’s offer, since Alderon paid $20,000 for the
tatooine. Moreover, if the tatooine were purchased at today’s market price, it
would cost $11.00 per kilogram. Due to the volatility of the tatooine, Alderon
will need to get rid of its entire supply one way or another. If the material
is not used in production or sold, Alderon will have to pay $1,000 for each 500
kilograms that is transported away and disposed of in hazardous waste disposal site.
Real cost : 20.000 + 1.000 = 21.000
Sunk cost : 500 x 10 = 5.000
Differential
cost : 2.000 (11) – 2.000 (10) = 2.000
3. A local PBS
station has decided to produce a TV series on state-of-the-art manufacturing.
The director of the TV series, Justin Tyme, is currently attempting to analyze
some of the projected costs for the series. Tyme intends to take a TV
production crew on location to shoot various manufacturing scenes as they
occur. If the four-wexk series is shown in the 8:00-9:00 p.m prime-time slot,
the station will have to cancel a wildlife show that is currently scheduled.
management project a 10 percent viewing audience for the wildlife show, and
each 1 percent is expected to bring in donations of $10,000. In contrast, the
manufacturing show is expected to be watched by 15 percent of the viewing
audience. However, each 1 percent of the viewership will likely generate only
$5,000 in donations. If the wildlife show is canceled, it can be sold to
network television for $25,000.
Jika Manufactur series dipertahankan :
(15 x 5.000) + 25.000 = 100.000
Jika Wildlife dipertahankan : (10 x 10.000) = 100.000
keduanya memberikan tambahan revenue yg sama
ke PBS station.
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