tugas SPM 6-1

TUGAS SISTEM PENGENDALIAN MANAJEMEN TRANSFER PRICING

DISUSUN OLEH : REZA AFRISAL

CB / 115020301111038

FAKULTAS EKONOMI DAN BISNIS - AKUNTANSI UNIVERSITAS BRAWIJAYA MALANG 2013

KASUS 6-1 Nomor. 1 Perhitungan Division A Direct materials Direct labour Variable overhead Fixed overhead Total cost at standard Return on investment: Assets employed Rate

$

$ $

Volume Unit cost Transfer Price for X

100,000 10.00% 10,000 10,000 $

Division B Direct materials Direct labour Variable overhead Transfer-In Fixed overhead Total cost at standard Return on investment: Assets employed Rate

$

Division C Direct materials Direct labour Variable overhead Transfer-In Fixed overhead Total cost at standard

1.00 8.00 3.00 1.00 1.00 8.00 13.00 4.00 17.00

$

60,000 10.00%

$ Volume Unit cost Transfer Price for Y

2.00 1.00 1.00 4.00 3.00 7.00

6,000 10,000 0.60 $ 17.60 $

1.00 2.00 2.00 17.60 22.60

1.00 $ 23.60

Nomor. 2 Perhitungan X Division Direct materials Direct labour Variable overhead Monthly charge: Assets employed Rate Fixed costs Annual cost Volume Unit cost Transfer Price for X

$ 2.00 1.00 1.00 4.00 $ 100,000 10.00% $ 10,000 30,000 40,000 10,000 4.00 $ 8.00

Y Division Direct materials Direct labour Variable overhead Transfer-in Monthly charge: Assets employed Rate Fixed costs Volume Unit cost Transfer Price for Y Z Division Direct materials Direct labour Variable overhead Transfer-In Fixed overhead Total cost at standard

$ 3.00 1.00 1.00 8.00 13.00 $ 60,000 10.00% $ 6,000 40,000 46,000 10,000 4.60 $17.60 $ 1.00 2.00 2.00 17.60 22.60 1.00 $23.60

Nomor. 3 Perhitungan If we follow competitor price: Potential Selling Price Standard Cost-variable Unit Profit Volume Total profit

$ $ $

28.00 22.60 5.40 10,000 54,000

$

27.00 22.60 4.40 10,000 44,000

$

28.00 22.60 5.40 10,000 54,000

$

$

$

28.00 22.60 5.40 9,000 48,600

$ $

26.00 22.60 3.40 10,000 34,000

$

$

$

28.00 22.60 5.40 7,000 37,800

$ $

25.00 22.60 2.40 10,000 24,000

$

$

$

28.00 22.60 5.40 5,000 27,000

$ $

23.00 22.60 0.40 10,000 4,000

$

$

$

28.00 22.60 5.40 2,000 10,800

$

28.00 22.60 5.40 -

$ $

$ $

22.00 22.60 (0.60) 10,000 (6,000)

If we stay at $28.00: Potential Selling Price Standard Cost-variable Unit Profit Volume Total profit

$

Difference

$

-

$

(4,600)

$

(3,800)

$

(3,000)

$

(6,800)

$

(6,000)

$

28.00

$

27.00

$

26.00

$

25.00

$

23.00

$

22.00

For the Company: Unit Selling Price Variable costs: Direct materials-A

$ $

2.00

$

2.00

$

2.00

$

2.00

$

2.00

$

2.00

Direct materials-B Direct materials-C Direct labour-A Direct labour-B Direct labour-C Variable overhead-A Variable overhead-B Variable overhead-C

$

3.00 1.00 1.00 1.00 2.00 1.00 1.00 2.00 14.00 14.00 10,000 140,000

$

28.00

Unit contribution Volume Total contribution

$

2.00 3.00 1.00 1.00 1.00 2.00 1.00 1.00 2.00 14.00 14.00 10,000 140,000

Difference

$

Unit contribution Volume Total contribution Unit Selling Price Variable costs: Direct materials-A Direct materials-B Direct materials-C Direct labour-A Direct labour-B Direct labour-C Variable overhead-A Variable overhead-B Variable overhead-C

-

3.00 1.00 1.00 1.00 2.00 1.00 1.00 2.00 14.00 13.00 10,000 $ 130,000

3.00 1.00 1.00 1.00 2.00 1.00 1.00 2.00 14.00 12.00 10,000 $ 120,000

3.00 1.00 1.00 1.00 2.00 1.00 1.00 2.00 14.00 11.00 10,000 $ 110,000

$

$

28.00

$

28.00

2.00 3.00 1.00 1.00 1.00 2.00 1.00 1.00 2.00 14.00 14.00 9,000 $ 126,000

$

2.00 3.00 1.00 1.00 1.00 2.00 1.00 1.00 2.00 14.00 14.00 7,000 98,000

$

$

22,000

28.00

4,000

$

3.00 1.00 1.00 1.00 2.00 1.00 1.00 2.00 14.00 9.00 10,000 90,000

$

3.00 1.00 1.00 1.00 2.00 1.00 1.00 2.00 14.00 8.00 10,000 80,000

$

28.00

$

28.00

$

2.00 3.00 1.00 1.00 1.00 2.00 1.00 1.00 2.00 14.00 14.00 5,000 70,000

$

2.00 3.00 1.00 1.00 1.00 2.00 1.00 1.00 2.00 14.00 14.00 2,000 28,000

$

2.00 3.00 1.00 1.00 1.00 2.00 1.00 1.00 2.00 14.00 14.00 -

$

40,000

$

62,000

$

80,000

Nomor. 3 Bagian B Perhitungan If we follow competitor price: Potential Selling Price Standard Cost Unit Profit Volume Total profit

$ $ $

28.00 23.60 4.40 10,000 44,000

$

27.00 23.60 3.40 10,000 34,000

$

28.00 23.60 4.40 10,000 44,000

$

$

$

28.00 23.60 4.40 9,000 39,600

$ $

26.00 23.60 2.40 10,000 24,000

$

$

$

28.00 23.60 4.40 7,000 30,800

$ $

25.00 23.60 1.40 10,000 14,000

$

$

$

28.00 23.60 4.40 5,000 22,000

$ $

23.00 23.60 (0.60) 10,000 (6,000)

$

$

$

28.00 23.60 4.40 2,000 8,800

$

28.00 23.60 4.40 -

$ $

$ $

22.00 23.60 (1.60) 10,000 (16,000)

If we stay at $28.00: Potential Selling Price Standard Cost Unit Profit Volume Total profit

$

Difference

$

-

$

(5,600)

$

(6,800)

$

(8,000)

$

(14,800)

$

(16,000)

$

28.00

$

27.00

$

26.00

$

25.00

$

23.00

$

22.00

For the Company: Unit Selling Price Variable costs: Direct materials-A Direct materials-B Direct materials-C Direct labour-A

$ $

2.00 3.00 1.00 1.00

$

2.00 3.00 1.00 1.00

$

2.00 3.00 1.00 1.00

$

2.00 3.00 1.00 1.00

$

2.00 3.00 1.00 1.00

$

2.00 3.00 1.00 1.00

Direct labour-B Direct labour-C Variable overhead-A Variable overhead-B Variable overhead-C Unit contribution Volume Total contribution Unit Selling Price Variable costs: Direct materials-A Direct materials-B Direct materials-C Direct labour-A Direct labour-B Direct labour-C Variable overhead-A Variable overhead-B Variable overhead-C

1.00 2.00 1.00 1.00 2.00 14.00 14.00 10,000 $ 140,000

1.00 2.00 1.00 1.00 2.00 14.00 13.00 10,000 $ 130,000

1.00 2.00 1.00 1.00 2.00 14.00 12.00 10,000 $ 120,000

1.00 2.00 1.00 1.00 2.00 14.00 11.00 10,000 $ 110,000

$

$

$

28.00

$

28.00

28.00

28.00

Unit contribution Volume Total contribution

2.00 3.00 1.00 1.00 1.00 2.00 1.00 1.00 2.00 14.00 14.00 10,000 $ 140,000

2.00 3.00 1.00 1.00 1.00 2.00 1.00 1.00 2.00 14.00 14.00 9,000 $ 126,000

$

2.00 3.00 1.00 1.00 1.00 2.00 1.00 1.00 2.00 14.00 14.00 7,000 98,000

Difference

$

$

$

22,000

-

4,000

$

1.00 2.00 1.00 1.00 2.00 14.00 9.00 10,000 90,000

$

1.00 2.00 1.00 1.00 2.00 14.00 8.00 10,000 80,000

$

28.00

$

28.00

$

2.00 3.00 1.00 1.00 1.00 2.00 1.00 1.00 2.00 14.00 14.00 5,000 70,000

$

2.00 3.00 1.00 1.00 1.00 2.00 1.00 1.00 2.00 14.00 14.00 2,000 28,000

$

2.00 3.00 1.00 1.00 1.00 2.00 1.00 1.00 2.00 14.00 14.00 -

$

40,000

$

62,000

$

80,000

Jawaban : a. Dengan harga transfer yang telah diperhitungkan di Soal Nomor 1, sebaiknya Divisi C jangan mempertahankan harga sebesar 28, karena harga transfer dari Divisi A ke B, serta Divisi B ke C ternyata jauh lebih rendah sehingga Divisi C perlu menurunkan harga transfer supaya tidak kalah bersaing.

Nomor. 4 Perhitungan Status

Division C Perspective Incremental Advertising Unit selling price Standard cost ( Part 1) Unit contribution Volume

$

Fixed costs Incremental advertising Total fixed costs $

Quo

$

100,000

$

200,000

$

300,000

$

400,000

$

500,000

28.00

$

28.00

$

28.00

$

28.00

$

28.00

$

28.00

22.60 5.40 10,000 54,000 10,000

22.60 5.40 20,000 108,000 10,000

22.60 5.40 29,000 156,600 10,000

22.60 5.40 37,000 199,800 10,000

22.60 5.40 44,000 237,600 10,000

22.60 5.40 50,000 270,000 10,000

10,000

100,000 110,000

200,000 210,000

300,000 310,000

400,000 410,000

500,000 510,000

44,000

$

(2,000)

$

(53,400)

$

(110,200)

$

(172,400)

$ (240,000)

Status Incremental Advertising Unit selling price Standard cost ( Part 2) Unit contribution Volume

$

Quo

$

100,000

$

200,000

$

300,000

$

400,000

$

500,000

28.00

$

28.00

$

28.00

$

28.00

$

28.00

$

28.00

22.60 5.40 10,000

22.60 5.40 20,000

22.60 5.40 29,000

22.60 5.40 37,000

22.60 5.40 44,000

22.60 5.40 50,000

Fixed costs Incremental advertising Total fixed costs $

54,000 30,000

108,000 30,000

156,600 30,000

199,800 30,000

237,600 30,000

270,000 30,000

30,000

100,000 130,000

200,000 230,000

300,000 330,000

400,000 430,000

500,000 530,000

$

(22,000)

$

(73,400)

$

(130,200)

$

(192,400)

$

(46,000)

$

(97,400)

$

(154,200)

$

(216,400)

$ (260,000) $ (284,000)

Quo

$

100,000

$

200,000

$

300,000

$

400,000

$

500,000

28.00

$

28.00

$

28.00

$

28.00

$

28.00

$

28.00

24,000

Incremental Difference For the Company: Incremental Advertising Unit selling price Actual variable costs Unit contribution Volume

$

Fixed costs Incremental advertising Total fixed costs $ Incremental Difference

14.00 14.00 10,000 140,000 80,000

14.00 14.00 20,000 280,000 80,000

14.00 14.00 29,000 406,000 80,000

14.00 14.00 37,000 518,000 80,000

14.00 14.00 44,000 616,000 80,000

14.00 14.00 50,000 700,000 80,000

80,000 60,000

$

100,000 180,000 100,000

$

200,000 280,000 126,000

$

300,000 380,000 138,000

$

400,000 480,000 136,000

$

500,000 580,000 120,000

$

40,000

$

66,000

$

78,000

$

76,000

$

60,000

Nomor. 5 Perhitungan a. Intermediate division Kapasitas per bulan 50.000 unit dimana 10.000 ribu unit per produk dan 20.000 unit kombinasi dari ketiganya, maka :

Produk A Unit Kapasitas minimal Kapasitas kombinasi Total kapasitas (unit) Harga transfer Biaya manufaktur variabel Laba kontribusi Biaya tetap (total) Laba (rugi) bersih

10.000 6.667 16.667 166.670 (50.001) 116.669 (50.000) 66.669

Produk B 10.000 6.667 16.667 166.670 (100.002) 66.668 (100.000) (33.332)

Produk C 10.000 6.667 16.667 250.005 (83.335) 166.670 (75.000) 91.670

Dapat dilihat dari table di atas bahwa produk A dan produk C memiliki laba masingmasing sebesar 66.669 dan 91.670, sementara produk B menghasilkan kerugian sebesar 33.332. Jika menjadi manajer intermediate division, yang dipilih adalah produk C.

b. Final division Final division memproduksi 40% lebih banyak daripada yang sekarang karena terbatasnya produk A, B, C yang diproduksi. Maka besarnya produksi Final division yaitu : 50.000 unit + (40% x 50.000 unit) = 70.000 unit Tiap produk : 70.000 unit : 3 macam produk = 23.333

Unit Pendapatan penjualan Biaya variabel : Pembelian dari dalam Biaya variabel lainnya Total biaya variabel Laba kontribusi Biaya tetap (total) Laba (rugi bersih)

Produk X 23.333 653.324

Produk Y 23.333 699.990

Produk Z 23.333 699.990

233.330 116.665 349.995 303.329 100.000 203.329

233.330 116.665 349.995 349.995 100.000 249.995

349.995 186.664 536.659 163.331 200.000 (36.669)

Keputusan yang diambil adalah memilih produk Y dengan laba besar dan biaya tetap tidak berubah jumlahnya atau tetap meski ada biaya variabel pada Final division.

c. Dalam merencanakan pola produksi seperti faktor-faktor berikut : -

Pola penjualan Perusahaan dalam berproduksi atau untuk memenuhi kebutuhan penjualan. Apabila suatu pola penjualan bergelombang dipenuhi dengan pola produksi yang konstan maka akan terjadi penyimpangan

-

Pola biaya Biaya perputaran tenaga kerja, biaya simpan, biaya lembur, dan biaya sub-kontrak

-

Kapasitas maksimum fasilitas produksi