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I DEWA AYU AGUNG TANTRI P/18/1491662037 AirBorne Airline Support Centers Flights Maintenance Baggage Slat Lake City Budgeted data Fixed overhead $240,000.00 $150,000.00 $20,000.00 Variable overhead $30,000.00 $64,000.00 $5,000.00 Hours of flight time - - 2000 Number of passenger - - 10000 Actual data Fixed overhead $235,000.00 $156,000.00 $22,000.00 Variable overhead $80,000.00 $33,000.00 $6,200.00 Hours of flight time - - 1800 Number of passenger - - 8000 Hours of flight time Salt lake city 2000 2000+4000+2000 0.25 Reno 4000 2000+4000+2000 0.5 Portland 2000 2000+4000+2000 0.25 a. Rasio Alokasi

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Page 1: TUGAS AKMEN

I DEWA AYU AGUNG TANTRI P/18/1491662037

AirBorne AirlineSupport Centers Flights Maintenance Baggage Slat Lake City Reno Portland

Budgeted dataFixed overhead $240,000.00 $150,000.00 $20,000.00 $18,000.00 $30,000.00 Variable overhead $30,000.00 $64,000.00 $5,000.00 $10,000.00 $6,000.00 Hours of flight time - - 2000 4000 2000Number of passenger - - 10000 15000 5000

Actual dataFixed overhead $235,000.00 $156,000.00 $22,000.00 $17,000.00 $29,000.00 Variable overhead $80,000.00 $33,000.00 $6,200.00 $11,000.00 $5,800.00 Hours of flight time - - 1800 4200 2500Number of passenger - - 8000 16000 6000

Hours of flight timeSalt lake city 2000

2000+4000+2000 0.25

Reno 4000 2000+4000+2000 0.5

Portland 2000 2000+4000+2000 0.25

a.      Rasio Alokasi

Page 2: TUGAS AKMEN

Number of PassangersSalt Lake City 10000

10000+15000+5000 0.3333

Reno 1500010000+15000+5000 0.5

Portland 500010000+15000+5000 0.1667

Variable Rates:Maintenance (per flight hour)

$30,000.00 $3.75 8000

Baggage (per passenger)$64,000.00 $2.13

30000

Salt Lake City Reno Portland

Maintenance

Fixed (0.25 X $ 240,000) $60,000.00 (0.5 X $ 240,000) $120,000.00

(0.25 X $ 240,000) $60,000.00

Variable (2000 X $ 3.75) $7,500.00 (4000 X $ 3.75) $15,000.00 (2000 X $ 3.75) $7,500.00

Baggage

Fixed (0.33 X $ 150,000) $49,500.00 (0.5 X $ 150,000) $75,000.00

(0.1667 X $ 150,000) $25,005.00

Variable (10000 X $ 2.13) $21,300.00 (15000 X $ 2.13) $31,950.00 (5000 X $ 2.13) $10,650.00

$138,300.00 $241,950.00 $103,155.00

Page 3: TUGAS AKMEN

Support Centers Flights Budgeted data Maintenance Baggage Slat Lake City Reno Portland

Fixed overhead $240,000.00 $150,000.00 $20,000.00 $18,000.00 $30,000.00 Variable overhead $30,000.00 $64,000.00 $5,000.00 $10,000.00 $6,000.00 Hours of flight time ($270,000.00) - $67,500.00 $135,000.00 $67,500.00 Number of passenger - ($214,000.00) $70,800.00 $106,950.00 $35,655.00

$0.00 $0.00 $163,300.00 $269,950.00 $139,155.00

b.      Mengalokasikan biaya departemen pendukung dengan menggunakan Rasio Alokasi

Page 4: TUGAS AKMEN

menggunakan metode langsung mengalokasikan biaya jasa dukungan untuk setiap penerbangan dengan asumsi bahwa tujuannya adalah untuk menentukan biaya operasi setiap penerbangan

menggunakan metode langsung mengalokasikan biaya jasa dukungan untuk setiap penerbangan dengan asumsi bahwa tujuannya adalah untuk mengevaluasi kinerja . Melakukan biaya apapun tetap dalam dua departemen suport setelah alokasi ? jika demikian , berapa banyak ? menjelaskan