Soal Latihan 6th Meet [PDF]

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SOAL TACTICAL DECISION MAKING 1. Apa perbedaan keptuusan taktis dan keptuusan strategis? 2. Kapan suatu kos disebut sebagai kos relevan dan kos tidak relevan? 3. Berikut adalah data dari HKIA Co, yang memproduksi jas hujan dengan keterangan kos per



unit sebagai berikut: Bahan Baku Langsung Tenaga Kerja Langsung Overhead Variabel Overhead Tetap Kos Per Unit



Rp40.000 Rp10.000 Rp17.500 Rp20.000 Rp87.500



Kapasitas produksi adalah sebanyak 200.000 unit per tahun. HKIA Co. berencana untuk memproduksi sebanyak 170.000 unit jas hujan untuk tahun mendatang. Selain itu diketahui pula bahwa kos penjualan tetap adalah sebanyak Rp85.000.000 per tahun serta kos penjualan variabel adalah sebanyak Rp5.000 per tahun. Sedangkan harga jualnya adalah sebesar Rp120.000 per tahun. Pada awal tahun ini terdapat pelanggan yang berasal dari luar daerah perusahaan yang belum pernah dilayani olehperusahaan menginginkan untuk melakukan pembelian sebanyak 20.000 unit dengan harga Rp80.000 per unit. Pelanggan menyatakan untuk menanggung seluruh transportasi yang muncul sehingga tidak terdapat kos penjualan variabel. Berdasarkan data di atas, apakah sebaiknya HKIA Co. menolak atau menerima pesanan khusus tersebut? 1. Decision making that consists of choosing among alternatives with an immediate or limited end in view is a. capital decision making b. tactical decision making c. strategic decision making d. operational decision making



2.



Which of the following is NOT included in a tactical decision-making model? a. define the problem and identify alternative solutions b. identify costs and benefits for each feasible alternative c. assess qualitative factors d. all of the above are included in the model



3.



What is the first step in the tactical decision making model? a. identify the costs and benefits associated with feasible alternatives b. define the problem c. identify the alternatives d. assess qualitative factors



4.



Which of the following is a qualitative factor that should be considered when evaluating a make-orbuy decision? a. the quality of the outside supplier's product b. whether the outside supplier can provide the needed quantities c. whether the outside supplier can provide the product WHEN it is needed d. all of the above



5.



For a cost or revenue to be relevant to a particular decision, the cost or revenue must a. differ between the alternatives being considered b. be a past cost c. be a future cost d. both a and c are correct



6.



Which of the following costs is NOT relevant to a make-or-buy decision? a. $10,000 of direct labor used to manufacture the parts b. $30,000 of depreciation on the equipment used to manufacture the parts c. the supervisor's salary of $25,000, which would be avoided if the part is purchased from an outside supplier d. $15,000 in rent from leasing the production space to another company if the part is purchased from an outside supplier



Galaxy Industries manufactures 15,000 components per year. The manufacturing cost of the components was determined to be as follows:



Direct materials Direct labor Variable manufacturing overhead



7.



$150,000 240,000 90,000



Fixed manufacturing overhead



 120,000



   Total



$600,000



Refer to Figure 12-1. Assume that the fixed manufacturing overhead reflects the cost of Galaxy's manufacturing facility. This facility cannot be used for any other purpose. An outside supplier has offered to sell the component to Galaxy for $34. If Galaxy Industries purchases the component from the outside supplier, the effect on income would be a a. $30,000 decrease b. $30,000 increase c. $90,000 decrease d. $90,000 increase



8.



Refer to Figure 12-1. Assume Galaxy Industries could avoid $40,000 of fixed manufacturing overhead if it purchases the component from an outside supplier. An outside supplier has offered to sell the component for $34. If Galaxy purchases the component from the supplier instead of manufacturing it, the effect on income would be a a. $60,000 increase b. $10,000 increase c. $100,000 decrease d. $140,000 increase



Figure 12-2



BG Industries manufactures 40,000 components per year. The manufacturing cost of the components was determined to be as follows:



Direct materials Direct labor



80,000



Variable manufacturing overhead



30,000



Fixed manufacturing overhead    Total



9.



$ 50,000



  40,000 $200,000



Refer to Figure 12-2. If BG Industries purchases the component from an outside supplier for $4.25 per unit, the effect on income would be a a. $30,000 decrease b. $30,000 increase c. $10,000 decrease d. $10,000 increase



10. Refer to Figure 12-2. Assume BG Industries could avoid $15,000 of fixed manufacturing overhead if it purchases the component from an outside supplier. If BG purchases the component from a supplier for $4.25 per unit instead of manufacturing it, the effect on income would be a a. $5,000 increase b. $15,000 increase c. $25,000 decrease d. $35,000 increase