AKUNTANSI MANAJEMEN

TUGAS KASUS 7-14

Oleh:
Kelompok 2

Nama NIM No. Absen

Justina Laurena 1881621003 4
Putu Ayu Diah Widari Putri 1881621004 5
Dewa Ketut Wira Santana 1881621005 6

PROGRAM MAGISTER AKUNTANSI

FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS UDAYANA
DENPASAR
2019
Kasus 7-14
AirBone is a small airline operating out of Boise. Its three flights travel to Salt Lake City, Reno,
and Portland. The owner of the airline wants to assess the full cost of operating each flight. As
part of this assessment, the costs of two support departments (maintenance and baggage) must be
allocated to the three flights. The two support departments that support all three flight are located
in Boise (any maintenance or baggage costs at the destination airports are directly traceable to
the individual flights). Budgeted and actual data for the year are as follows for the support
departments and the three flights:

Require :
1. Using the direct method, allocate the support service costs to each flight, assuming that
the objective is to determine the cost of operating each flight.

2. Using the direct method, allocate the support service costs to each flight, assuming that
the objective is to evaluate performance. Do any costs remain in the two support
departments after the allocation? If so, how much? Explain.

Answer :
1. Using the direct method, allocate the support service cost to each flight, assuming that the
objective is to determine the cost of operating each flight.
 Diketahui:

Support Centers Flights

Maintenance Baggage Salt Lake City Reno Portland
Budgeted Data:
Fixed Overhead $240,000 $150,000 $20,000 $18,000 $30,000
Variable Overhead $30,000 $64,000 $5,000 $10,000 $6,000
Hours of flight time - - 2,000 4,000 2,000
Number of passengers - - 10,000 15,000 5,000

Budgeted data:
Maintenance = Fixed Overhead + Variable Overhead
= $240,000 + $30,000
= $270,000
Baggage = Fixed Overhead + Variable Overhead
= $150,000 + $64,000
= $214,000

Menghitung Rasio Alokasi

1) Hours of flight time (Maintenance)

2) Number of Passengers (Baggage)
Tabel hasil data menggunakan metode langsung

Support Centers Flights

Maintenance Baggage Salt Lake City Reno Portland
Budgeted Data:
Fixed Overhead $240,000 $150,000 $20,000 $18,000 $30,000
Variable Overhead $30,000 $64,000 $5,000 $10,000 $6,000
Total $270,000 $214,000 $25,000 $28,000 $36,000
Maintenance ($270,000) - $67,500 $135,000 $67,500
Baggage - ($214,000) $70,620 $107,000 $36,380
0 0 $163,120 $270,000 $139,880

2. Using the direct method, allocate the support service cost to each flight, assuming that the
objective is to evaluate performance. Do any cost remain in the two support departments
after the allocation? If so how much? Explain.

Diketahui
Support Centers Flights
Maintenance Baggage Salt Lake City Reno Portland
Actual Data:
Fixed Overhead $235,000 $156,000 $22,000 $17,000 $29,500
Variable Overhead $80,000 $33,000 $6,200 $11,000 $5,800
Hours of flight time - - 1,800 4,200 2,500
Number of passengers - - 8,000 16,000 6,000

Actual data:
Maintenance = Fixed Overhead + Variable Overhead
= $235,000 + $80,000
= $315,000
Baggage = Fixed Overhead + Variable Overhead
= $156,000 + $33,000
= $189,000

Menghitung Rasio Alokasi

1) Hours of flight time (Maintenance)

2) Number of Passengers (Baggage)

Tabel hasil data menggunakan metode langsung

Support Centers Flights

Maintenance Baggage Salt Lake City Reno Portland
Actual Data:
Fixed Overhead $235,000 $156,000 $22,000 $17,000 $29,500
Variable Overhead $80,000 $33,000 $6,200 $11,000 $5,800
Total $315,000 $189,000 $28,200 $28,000 $35,300
Maintenance ($315,000) - $66,150 $154,350 $91,350
Baggage - ($189,000) $51,030 $100,170 $37,800
0 0 $145,380 $282,520 $164,450

Setelah dialokasikan ke masing-masing departemen produksi dari departemen pendukung, untuk

biaya pendukung yang telah dianggarkan dan biaya aktual baik biaya pemeliharaan
(maintenance) maupun biaya bagasi tidak terdapat sisa, hanya saja biaya yang dianggarkan lebih
kecil dari biaya aktualnya. Hal ini menandakan bahwa dalam departemen produksi yang dalam
hal ini adalah penerbangan (Salt Lake City, Reno, dan Portland) beroperasi secara tidak efisien
sehingga biaya aktualnya lebih besar dibandingkan biaya yang telah dianggarkan.