Akuntansi Manajerial-Bab 4-Kelompok 3
July 4, 2022 | Author: Anonymous | Category: N/A
Short Description
Download Akuntansi Manajerial-Bab 4-Kelompok 3...
Description
M@YEXME_C KMEMDIVCMG ‗MEMGC_C_ FCMSM-QBGYKI-GMFM (FQG)‛
Km`mgmn
Km`mgmn cec hcmdu`me uetu` kieyigismc`me Xulms Kmtm @ugcmn M`uetmesc Kmemlircmg Yecvirsctms Nmsmeuhhce
Hcsusue Bgin @igbkpb` ?
Nieey _tipnmey Niehrc`
M?===9::9
Viz`c Mkmgcmn
M?===9::>
Eur Mzczm Dmkcg
M?===9?=:
Kun Xm`fcr Xierc Lmel`m
M?===99=?
Eur Maec Mlus
M?===99=8
Kbn Amrcs Mramehny A
M?===996:
AM@YGXM_ I@BEBKC HME FC_EC_ YECQIV_CXM_ NM_MEYHHCE 6:=<
Am`ugtms I`bebkc hme Fcsecs, Yecvirsctms Nmsmeuhhce
M@YEXME_C KMEMDIVCMG ‗MEMGC_C_ FCMSM-QBGYKI-GMFM (FQG)‛
Km`mgmn
Km`mgmn cec hcmdu`me uetu` kieyigismc`me Xulms Kmtm @ugcmn M`uetmesc Kmemlircmg Yecvirsctms Nmsmeuhhce
Hcsusue Bgin @igbkpb` ?
Nieey _tipnmey Niehrc`
M?===9::9
Viz`c Mkmgcmn
M?===9::>
Eur Mzczm Dmkcg
M?===9?=:
Kun Xm`fcr Xierc Lmel`m
M?===99=?
Eur Maec Mlus
M?===99=8
Kbn Amrcs Mramehny A
M?===996:
AM@YGXM_ I@BEBKC HME FC_EC_ YECQIV_CXM_ NM_MEYHHCE 6:=<
cc
Am`ugtms I`bebkc hme Fcsecs, Yecvirsctms Nmsmeuhhce
@MXM ZIELMEXMV
Zudc Zu dc _y _yu` u`ur ur `c `ctm tm pm pmed edmt mt`m `me e `i `inm nmhc hcrm rme e Mg Mggm gmn n _. _.\. \.X. X.,, Xu Xunm nme e ym ymel el kieocptm`me, kielmtur hme kikigcnmrm mgmk sikistm ymel kieuehu``me silmgm sisumtu uetu` `ipitcelme hme `ikmsgmnmtme sikum km`ngu` ocptmmeeym, smgmk hme smg smgmwm mwmtt sik sikblm blmn n tirg tirgckp ckpmn mn mtm mtmu u tir tirour ourmn mn `ip `ipmhm mhm due duedue duelme lme Vmsu Vmsug-E g-Eym ym Kunmkkmh _.M.\., `igumrlm, smnmfmt, hme brmel-brmel ymel kielc`utc kielc`utc sueemn sueemneym smkpmc eym smkpmc m`ncr zmkme. Km`mgm Km` mgmn n cec hcs hcsusu usue e hme hcs hcsigis igismc` mc`me me hmg hmgmk mk wm` wm`tu tu yme ymel l fil filctu ctu sce scel`m l`mtt sifmlmc upmym uetu` kikieunc nmrmpme hme tuetutme sifmlmc kmnmscswmC ym`ec Kmtm @ugcmn M`uetmesc Kmemdircmg. Km`mgmn cec hcfirc duhug ‗M`uetmesc Kmemdircmg‛ . Zieyusue firnmrmp hielme sigismceym km`mgmn cec hmpmt kiemkfmn `nmzmemn `icgkume hme sifmlmc tbgm` u`ur hb u`ur hbsie sie hmg hmgmk mk kik kikfir firc`m c`me e pie piecgm cgmcme cme.. Zie Zieyu yusue sue kie kieymh ymhmrc mrc fit fitug ug fmn fmnwm wm km`mgmn cec smelmt dmun hmrc `isikpuremme, sincellm kiedmhc nmrmpme Zieyusue `crm `c rmee eeym ym `r `rct ctc` c` `b `bri` ri`tc tcaa ym ymel el fi firsc rscam amtt `b `bet etru ru`t `tca ca hm hmgm gmk k pr prbs bsis is riv rivcsc csc mt mtmu mu pirfmc`me sigmeduteym. Zmhm Zm hm m` m`nc ncre reym ym,, nm nmey eymm `i `ipm pmhm hm Mg Mggm gmn n _\ _\X, X, `m `mkc kc fi firs rsir irmn mn hc hcrc rc si sirt rtmm firnmrmp sikblm fckfcelme, pirtbgbelme hme pirgcehuelme titmp tirourmn uetu` kiehmpmt rchnm-Eym. Emsruk kceMggmn wmtnue qmrcf, \mssmgmkumgmc`uk \mrmnkmtuggmnc \mfmrm`mtun. Km`mssmr, 68 Aifrumrc 6:=<
Zieyusue,
ccc
Am`ugtms I`bebkc hme Fcsecs, Yecvirsctms Nmsmeuhhce
HMAXMV C_C
DYHYG.................................. DYHYG............ ............................................ ............................................ ............................................ .............................. ........
c
NMGMKME DYHYG.................................. DYHYG........................................................ ............................................ .............................. ........
cc
@MXM ZIELMEXMV............................ ZIELMEXMV.................................................. ....................................................... .................................
ccc
HMAXMV C_C................................. C_C....................................................... ............................................ ........................................... .....................
cv
FMF C ZIEHMNYGYME........................... ZIEHMNYGYME................................................. ................................................... .............................
=
M.
Gmtmr Figm`mel....................................................................................... =
F.
Vukusme Kmsmgmn.................................................................................. =
FMF CC ZIKFMNM_ME........................... ZIKFMNM_ME................................................. ................................................. .............................. ... 6
M.
Zielir Zie lirtcm tcme e mem memgcs gcscc Fcmy Fcmym-Q m-Qbgu bguki-G ki-Gmfm mfm hme lrm lrmac` ac`eym eym... ...... ...... ...... ..... ..... ...... ....... ...... ..
6
F.
@bes @b esip ip Xct Xctc` c` Ckpm Ckpmss hme 6 pie piehi hi`m `mtme tme pir pirnc nctu tuel elme meey eymm... ...... ...... ...... ..... ..... ...... ...... ..... ..
9
O.
Kmrlce ba _maity...................... ............................................ ............................................ ......................................... ...................
<
H.
Kiel Ki ellu luem em`m `me e FQG FQG hmgm hmgmk k kikc kikcgc gcn n stru` stru`tu turr fcmy fcmymm... ...... ...... ...... ...... ...... ....... ........ ........ ...... ..
>
I.
Ziel Zi elmr mrun un fm fmur urme me pi pied edum umgm gme e ti tirn rnmh mhmp mp Gm Gmfm fm..... .......... .......... .......... .......... .......... ......... .......... ........... .....
3
A.
Qmrc Qm rcmsc msc ck ckpg pgc` c`ms mscc pi piel ellu luem emme me me memg mgcs cscs cs FQ FQG G..... .......... .......... ........... ............... ................... ............ ..
=:
FMF CCC ZIEYXYZ............................... ZIEYXYZ..................................................... ........................................................ .................................. =6
M.
@isckpugme................... ......................................... ............................................ ............................................ .............................. ........ =6
HMAXMV ZY_XM@M................................ ZY_XM@M...................................................... ................................................. .............................. ...
=?
cv
Am`ugtms I`bebkc hme Fcsecs, Yecvirsctms Nmsmeuhhce
v
Am`ugtms I`bebkc hme Fcsecs, Yecvirsctms Nmsmeuhhce
FMF CC ZIKFMNM_ME
M.
Memgcscs Memg cscs Fcmy Fcmym-Qb m-Qbgukiguki-Gmfm Gmfm Hme Hmsm Hmsmr-Hm r-Hmsmre smreym ym
Gmfmm pirusm Gmf pirusmnmm nmme e kirupm kirupm`me `me sigcscn sigcscn metmrm metmrm pielnm pielnmscg scgme me piedum piedumgme gme hcmtms hcmtms sikum fcmym hmgmk pircbhi m`uetmesc tirtietu. Gmfm hmpmt hcpielmrunc bgin tclm am`tbr ymctu fcmym prbhu`sc, nmrlm dumg prbhu` hme vbguki piedumgme. Yetu` hmpmt kieompmc gmfm ymel fismr, kmemdikie hmpmt kigm`u`me firfmlmc gmel`mn firc`ut4
=. Kiei`m Kiei`me e fcmym fcmym prbhu`sc prbhu`sc kmupue kmupue fcmym bpirmsc bpirmsc siriehmn siriehmn kuel`ce kuel`ce hielme hielme kikpirnmtc`me tcel`mt nmrlm dumg hme vbguki piedumgme ymel mhm0 6. Hmpm Hmpmtt kiei kieiet etu` u`me me nm nmrl rlmm dumg dumg sihik sihikc` c`cm cme e ru rupm pm si sisu sumc mc hi hiel elme me gm gmfm fm ym ymel el hc`iniehm`c0 ?. Kmkpu kiecel`mt` kiecel`mt`me me vbguki vbguki piedumgme piedumgme sifismr kuel`ce. kuel`ce.
@ifirnmscgme @ifirn mscgme sumtu pirusmnmme pirusmnmme pmhm ukukeym ukukeym hctmehmc hctmehmc hielme hielme fismreym fismreym vb vbgu guki ki pi pied edum umgm gme e pm pmhm hm pi piru rusmn smnmm mme e tirsi tirsifu fut, t, fi fismr smrey eymm vb vbgu guki ki pi pied edum umgm gme e kieoirkce`me fismreym gmfm ymel hcpirbgin pirusmnmme tirsifut. Fmn`me fcsm hc`mtm`me sikm`ce fismr vbguki piedumgme, km`m sikm`ce fismr pugm gmfm ymel hcpirbgin hcpirb gin hmrc pirusmnmme tirsifut hme sikm`ce sikm`ce fismreym fismreym gmfm kieoirkce`me kieoirkce`me `ceirdm pirusmnmme ymel fmc`. Memg Me mgcs cscs cs fcmy fcmymm vb vbgu guki ki gmfm gmfm kiru kirupm pm`m `me e smgmn smgmn smtu smtu mg mgmt mt me memg mgcs cscs cs ym ymel el hcluem hcl uem`me `me hmgmk hmgmk pikfum pikfumtme tme sumtu sumtu pirieo pirieomem memme me gmfm. gmfm. Memgcs Memgcscs cs tirsifu tirsifutt m`me m`me kielnmscg`me ecgmc tctc` ckpms (frim` (frim` ivie pbcet , FIZ), ecgmc hilrii ba bpirmtcel givirml givi rmlii (HB (HBG) G) hme ecg ecgmc mc kmrlce kmrlce ba smaity smaity (KB_). Memgcscs fcmym vbguki gmfm m`me kikuhmn`me kikuhmn`me pirusmnmme pirusmnmme hmgmk kieietu`me kieietu`me tmrlit piehmpmtme piehmpmtme hme dukgmn dukgmn fcmym ymel hc`igumr`me hmgmk upmym kieompmc kieompmc gmfm ymel tigmn hctietu`me tirsifut Kieurut Fustmkc hme Eurgigm (6::34=3?) memgcscs fcmym-vbguki-gmf mhmgmn sumtu memgcscs utu` kielitmnuc nufuelme metmrm fcmym, vbguki piedumgme,gmfm hme fmurme prbhu` utu` kieompmc tcel`mt gmfm ymel hccelce`me. Memgcscs Memgcscs Fcmym-
=
Am`ugtms I`bebkc hme Fcsecs, Yecvirsctms Nmsmeuhhce
Qbguki-Gmf ki-Gmfmm (FQG (FQG)) mhmgmn mgmt fmetu ymel smelmt firluem fmlc kmemd kmemdir ir hmgmk Qbgu kikmnmkc nufuelme metmrm fcmym, vbguki, hme gmfm. Memgcscs FQG firab`us pmhm pielmrun hmrc `igckm am`tbr firc`ut tirnmhmp gmfm4 =. Nmrl Nmrlmm Zrb rbh hu` 6. Qb Qbgu guki ki pi pied edum umgm gme e ?. Fc Fcmy mymm vmrc vmrcmf mfig ig pir pir ue uect ct 8. Xbtmg fc fcmym 9. Fm Fmur urme me prb prbhu hu` ` ymel ymel hcd hcdum umgg Kieurut Fustmkc hme Eurgigm (6::34=3?) hcsmkpcel `iluemme ymel tigmn hcsifut`me hcmtms memgcscs fcmym-vbguki-gmfm cec dulm hmpmt hcluem`me uetu` nmgnmg sifmlmc firc`ut4 =. Kiel Kielit itmn mnuc uc dukg dukgmn mn pi pied edum umgm gme e kcec kceckm kmgg ym ymel el nm nmru russ hc hcpi pirt rtmn mnme me`m `me e ml mlmr mr pirusmnmme tchm` kielmgmkc `irulcme 6. Kielitmnuc Kielitmnuc dukgmn dukgmn piedumgme piedumgme ymel ymel nmrus nmrus hcompmc hcompmc uetu` kikpirb kikpirbgin gin tcel`mt tcel`mt `iuetuelme tirtietu. ?. Kielit Kielitmnu mnucc sifirm sifirmpm pm dmun dmun fir`ur fir`urmel meleym eym piedumg piedumgme me mlmr mlmr pirusm pirusmnmm nmme e tchm` tchm` kiehirctm `irulcme. 8. Kiel Kielit itmn mnuc uc fm fmlm lmck ckme memm ia iai` i` pi piru rufm fmnm nme e nm nmrl rlmm du dumg mg,, fc fcmy mym, m, hm hme e vb vbgu guki ki piedumgme. 9. Kieiet Kieietu`m u`me e fmurme fmurme prbhu` prbhu` ymel hcpirgu hcpirgu`me `me uetu` uetu` kieomp kieompmc mc dukgmn dukgmn gmfm ymel hctmrlit`me. Hmsmr uetu` kielmemgcscs Fcmym-Qbguki-Gmfm hmpmt hckugmc hielme kmrlce `betrcfusc. Fmlme firc`ut kikpirgcnmt`me gmpbrme gmfm rulc `betcfusc ZX.MFO uetu` fugme Duec.
6
Am`ugtms I`bebkc hme Fcsecs, Yecvirsctms Nmsmeuhhce
ZX.MFO Gmpbrme Gmfm Vulc @betrcfusc Fugme Duec Xbtmg Ziedumgme (8:: fu`u)
Zir Yect
Vp =:.:::.:::
Vp 69.:::
Fifme vmrcmfig
1.:::.:::
=9.:::
Kmrlce @betrcfusc
8.:::.:::
=:.:::
Fifme Xitmp
?.9::.:::
Gmfm Firscn Bpirmsc
9::.:::
Kmrlce `betrcfusc mhmgmn dukgmn ymel tirscsm hmrc piehmpmtme piedumgme
hc`urmelc fifme vmrcmfig. Kmrlce `betcfusc cec emetceym m`me hcluem`me uetu` kieutupc kieut upc fifme titmp sincellm sincellm kielnmscg`me kielnmscg`me gmfm/rulc bpirmsc. @itc`m @itc`m fismreym fismreym kmrlce `betrcfusc smkm hielme fifme titmp, km`m `behcsc cec hcsifut `behcsc Xctc` Ckpms mtmu Frim` Ivie Zbcet. Xctc` ckpms mtmu FIZ mhmgmn `behcsc `itc`m tcel`mt piedumgme kielnmscg`me gmfm Ebg. @itc`m @it c`m tchm` tchm` tirdmhc tirdmhc piedum piedumgme gme,, km`m km`m `irulc `irulcme me pirusmn pirusmnmme mme smkm smkm hielme hielme fifme titmpeym. _itcmp uect ymel tirdumg m`me kielurmelc `irulcme sidukgmn kmrlce `betrcfusc pir uect. @itc`m tctc` ckpms tigmn tirompmc, sitcmp tmkfmnme uect ymel yme l tirdumg tirdumg m`me m`me kiecel kiecel`mt `mt`me `me gmfm gmfm pirusm pirusmnmm nmme e sifismr sifismr dukgmn dukgmn `betrcf `betrcfusc usc kmrlce pir uect. Dc`m celce kieumel`meeym hmgmk pirsmkmme, km`m uetu` kielnctuel gmfm bpirmscbemg mhmgmn sifmlmc firc`ut4
Gmfm ; (Ziedumgme ‟ Fifme Qmrcmfig) ‟ Fifme Xitmp Hckmem4 Ziedumgme
; Nmrlm dumg piruect x uect tirdumg ; Z x ]
Fifme Fif me Qmrc Qmrcmfi mfigg
; Fifm Fifme e Qmrcmf Qmrcmfig ig piru piruect ect x uect uect tirdumg tirdumg ; Q x ]
Dmhc,
?
Am`ugtms I`bebkc hme Fcsecs, Yecvirsctms Nmsmeuhhce
Gmfm ; ( Z x ] ‟ Q x ] ) ‟ Fifme Xitmp
Nufuelme Nufu elme Fcmym-Qbguki-Gmf Fcmym-Qbguki-Gmfmm hmpmt hccgustrmsc`me hccgustrmsc`me hielme hielme Lrmac` FQG ymel kiellmkfmr`me kiellmkfmr`me nufuelme FQG pmhm firfmlmc tcel`mt tcel`mt m`tcvctms. m`tcvctms. Yetu` `msus ymel tigmn hcsifut`me hcmtms, km`m cgustrmsc lrmac` FQG eym mhmgmn sifmlmc firc`ut Ecgmc Xbtmg pieirckmme
=9 Dutm Xc` Ckpms Ziedumgme ?9: uect _ifismr Vp >,
View more...
Comments
