SEKOLAH TINGGI ILMU EKONOMI (STIE) PEMBANGUNAN Nama: ………………………………………………...

TANJUNGPINANG
NIM : ………………………………………………...

JAWABAN:

1. Harga pokok standar untuk menghasilkan ……………….………………………….…..

Biaya Bahan Baku:
……………………………………………………………………………..…………………..
…………………………………………………………………………..……………………..
…………………………………………………………………………..……………………..
…………………………………………………………………………..……………………..

BTKL : ………………………………………………………………………...……………………...
BOP :
Variabel ………………………………………………………………………………………
Tetap ………………………………………………………………………………………
Harga Pokok Perunit …………………………………………………………..…………………….

2. Selisih Biaya Bahan Baku :

a. SHBB = ( H ssg – H std ) X Kt ssg
……………………………………………………………………………………………….……
…………………………………………………………………………………………………….
…………………………………………………………………………………………………….
…………………………………………………………………………………………………….
…………………………………………………………………………………………………….
b. SKBB = ( Komp ssg – Komp std ) X H ssg
……………………………………………………………………………………………….……
…………………………………………………………………………………………………….
…………………………………………………………………………………………………….
…………………………………………………………………………………………………….
…………………………………………………………………………………………………….
c. SHsl BB = ( Hsl ssg – Hsl std ) X BBB std Perunit
= ……………………………………………
= ……………………………………………

Kesimpulan = ………………..……………………………………………………………..……………..………

3. Selisih Biaya Tenaga Kerja :

a. STU = ( TU ssg – TU std ) X JK ssg
= …………………………………
= …………………………………
b. SJK = ( JK ssg – JK std ) X TU std

= …………………………………
= …………………………………

c. SHsl TK = ( Hsl ssg – Hsl std ) X BTKL std Perunit

= ……………………………………………
= ……………………………………………

Kesimpulan = ……………………………..……………………..………………………………………..………

4. Selisih Biaya Overhead Pabrik :

a. ST = BOP ssg – {( KN X TT ) + ( K std X TV )
= ……………………………………………………………………………
= ……………………………………………………………………………
= ……………………………………………………………………………
= ………………………

b. SV = ( KN – K std ) X TT
= ………………………………………..
= ……………………

c. SHsl OP = ( Hsl ssg – Hsl std ) X BOP std Perunit

= ……………………………………………
= ……………………………………………

Kesimpulannya: …………………………………………………..………………………………………..………

Analisis 3 Selisih:
a. SP = BOP ssg – {( KN X TT ) + ( K ssg X TV )
= ……………………………………………………………………………
= ……………………………………………………………………………
= ……………………………………………………………………………
= ………………………

b. SK = ( KN – K ssg ) X TT c. SE = ( K ssg – K std ) X T.BOP

= ………………………………… = …………………………………………
= …………………… = ……………………...

Analisis 4 Selisih:
a. SET = ( K ssg – K std ) X TT b. SEV = ( Kssg – K std ) X TV
= ……………………………………….. = …………………………………………
= …………………… = ……………………...