BINUS University: Undergraduate / Master / Doctoral ) International/Regular/Smart Program/Global Class )

FM-BINUS-AA-FPU-78/V2R0
BINUS University
Academic Career: Class Program:

Undergraduate / Master / Doctoral *) International/Regular/Smart Program/Global Class*)
 Mid Exam √ Final Exam Term : Odd/Even/Short *)

 Short Term Exam  Others Exam : _____________
√ Kemanggisan √ Alam Sutera √ Bekasi Academic Year :

 Senayan  Bandung  Malang 2019 / 2020
Faculty / Dept. :
School of Information Systems / Deadline Day / Date : Kamis, 3 September 2020
Accounting & Information System Time : 17:00:00 WIB
Code - Course : ACCT7066 / F1074 - Managerial Class : LA16
Accounting
Lecturer : Team Exam Type : Online
) Strikethrough the unnecessary items
The penalty for CHEATING is DROP OUT!!!
1. Mr. Matheo is an investor who wants to invest in the beverage industry sector and Mr. Matheo
wants to make an investment in February in a state of high rainfall so Mr. Matheo chooses ginger-
based beverages. To process the beverage, Mr. Matheo needs a ginger shredder. The price of a
ginger crusher is around Rp. 2,350,000, operated by one worker with a total cost of Rp. 5,750,000.
Alternatively, Mr. Matheo can use human labor but the number of units to be finished will be
reduced by 20% rather than using a ginger crushing machine, and also must have three workers with
a total cost of Rp 12,000,000. Mr. Matheo is thinking about the continuity of his business, the issue
is during the dry season, whether or not the machine will be used if it has been purchased. As Mr.
Matheo's financial consultant, which cost are included in the rel evant costs? What choice did you
choose for Mr. Matheo? If Mr. Matheo agrees with your decision and the business run for one
month, is it debatable?
2. Gojek company is a company that engaged in the field of online transportation and has many
dimensions in performance measurement, due to the many parts in the company’s features such as
Go-Ride, Go-Car, Go-Food, and others related to Go-Jek. Judging from the many dimensions related
to Go-Jek, as a business consultant, what should you do to measure Go-Jek's performance? What
are the stages of the balance scorecard to measure the performance of Go-Jek?
Case 1
Silverlet Products manufactures 30,000 units of Silver each year for use on its production line. At this
level of activity, the cost per unit for Silver is:
Direct materials . . . . . . . . . . . . . . . . . . . . . $ 4
Direct labor . . . . . . . . . . . . . . . . . . . . . . . . $12
Variable manufacturing overhead . . . . . . . $5
Fixed manufacturing overhead . . . . . . . . . $12
Total cost per part . . . . . . . . . . . . . . . . . . . $25
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An outside supplier has offered to sell 20,000 units of silver each year to Silverlet Products for $21 per
part. If Silverlet Products accepts this offer, the facilities now being used to manufacture part SILVER
could be rented to another company at an annual rental of $100,000. However, Silverlet Products has
determined that two-thirds of the fixed manufacturing overhead being applied to part Silver would
continue even if part Silver were purchased from the outside supplier.
Required:
Prepare computations showing how much profits will increase or decrease if the outside supplier’s offer
is accepted.
Case 2
Kaila Company’s Body Lotion Division produces a body lotion that is used by manufacturers of various
body butter products. Sales and cost data on the body lotion follow:
Selling price per unit on the intermediate market . . . . . . . . .$70

Variable costs per unit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $45
Fixed costs per unit (based on capacity) . . . . . . . . . . . . . . . $10
Capacity in units . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30,000
Number of body lotion:

Produced during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . 25,000
Sold to outside customers . . . . . . . . . . . . . . . . . . . . . . . . . . . 18,000
Kaila Company has a Body Butter Division that could use this body lotion in one of its products. The
Body Butter Division will need 5,000 body lotions per year. It has received a quote of $60 per body lotion
from another manufacturer.
Required:
1. Assume that the Body Lotion Division is now selling only 20,000 body lotions per year to outside
customers. Can the selling division and buying division negotiate for the transfer price? Calculate
the lower and upper acceptable transfer price!
2. Assume that the Body Lotion Division is selling 28,000 of the body lotions it can produce to
outside customers. Can the selling division and buying division negotiate for the transfer price?
Calculate the lower and upper acceptable transfer price!
3. Assume that the Body Lotion Division selling all the body lotion at cost to Body Butter. Can they
still get profit for their division? Which one is better, negotiated transfer price or transfer at cost
for the selling division?
Case 3
Windy Winter Park is in the process of reviewing 10 proposals for new rides at its theme parks in cities
scattered throughout the Japan heartland. The company’s only experienced project consultant must
carefully review plans and monitor the construction of all new rides. However, she is only available to
work on new rides for 3,475 hours during the year. The net present values and the amount of project
manager time required for the proposed rides are listed below:
Project Consultant Time
Net Present Value
Required
A B
Project 1 $ 500,000 500
Project 2 $ 1,000,000 400
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Page 2 of 3
Project 3 $ 350,000 700

Project 4 $ 450,000 450
Project 5 $ 600,000 500
Project 6 $ 750,000 800
Project 7 $ 860,000 2000
Project 8 $ 725,000 7250
Project 9 $ 825,000 825
Project 10 $ 760,000 800
Required:
1. Which of the proposed project should the company build this year? (Note: The incremental
profit of a long-term project such as constructing a new ride is its net present value.)
2. What would be the total net present value of the rides built under your plan?
Education is our passport to the future, for tomorrow belongs to the people who prepare for
it today
😊 DO YOUR BEST AND GOOD LUCK 😊
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FM-BINUS-AA-FPU-78/V2R0

Academic Career: Class Program:

 Mid Exam √ Final Exam Term : Odd/Even/Short *)

√ Kemanggisan √ Alam Sutera √ Bekasi Academic Year :

The penalty for CHEATING is DROP OUT!!!

ASL Lindawati (D5796) and sent to Department/Program on August 28,2020

Selling price per unit on the intermediate market . . . . . . . . .$70

Number of body lotion:

ASL Lindawati (D5796) and sent to Department/Program on August 28,2020

Project 3 $ 350,000 700

ASL Lindawati (D5796) and sent to Department/Program on August 28,2020

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