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Rakha Diadri Aryaputra - Accounting - 2501986681

This document contains information about a student named Rakha diadri aryaputra enrolled in the accounting course ACCT6351005, taught by lecturer Amelia Rosita. It discusses various cost concepts including direct costs, indirect costs, product costs, period costs, prime costs, conversion costs, fixed costs, variable costs, and semi-variable costs. Examples are provided to illustrate different types of costs and cost behavior. The document also includes calculations of total costs, direct costs, indirect costs, and contribution margin.

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37 views5 pages

Rakha Diadri Aryaputra - Accounting - 2501986681

This document contains information about a student named Rakha diadri aryaputra enrolled in the accounting course ACCT6351005, taught by lecturer Amelia Rosita. It discusses various cost concepts including direct costs, indirect costs, product costs, period costs, prime costs, conversion costs, fixed costs, variable costs, and semi-variable costs. Examples are provided to illustrate different types of costs and cost behavior. The document also includes calculations of total costs, direct costs, indirect costs, and contribution margin.

Uploaded by

Rakha Diadri Aryaputra
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as XLSX, PDF, TXT or read online on Scribd
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Name

NIM
Code - Course
Class
Lecture code & name

CASE 1
1

2 and 3
Rakha diadri aryaputra
2501986681
ACCT6351005 - Accounting for Business
LA24
AMELIYA ROSITA, SE, MBA (D6397)

Balance scorecard is a performance management tool, it identify various business


funciton both internal and external
A Product cost itself is a direct cost involed in producing a Product cost include : burger
product. And period cost is cost that not included in meat,lettuce,tomato,raisin,other
product cost. ingredients,chef wages,electricity,waiter
wages

B Direct cost are expenses that goes directly into product direct cost include : burger
and service, while indirect cost are business expenses meat,lettuce,tomato,raisin,other
that not directly related into making the product itself. ingredients,chef wages,electricity,waiter
wages,telephone, cleaning supplies,
cleaning staff wages.

C Prime cost are expenses that directly related to creating Prime cost included : burger
a finished product, while conversion cost are expenses meat,lettuce,tomato,raisin,other
when turning raw material into a product. ingredients,chef wages,waiter wages

2 I have to disagree with that statement businesses is


always based on the market, and the market frequently
change eveytime, so there is no fixed cost especially in
the F&B business, the cost of raw material is always
changing depend on the market. But I can agree that
some of them are components of
product costs.

3 Cost behavior itself is a indicator of how cost will change Variable cost amout will increases or
if there is some changes in the activity. There are 3 decrease when there is a change in
types of of cost behavior certain activity. These are some
components that are included in
variable cost : Burger meat, lettuce,
tomato, raisin, other ingredients,
cleaning supplies,
Period cost include : depreciation of Total product cost = $7552
cooking utensil,depreciation of cash Total period cost = $1820
register,rent,cleaning
supplies,telephone,owner
salary,cleaning staff
wages,advertisement

indirect cost include : depreciation Total direct cost = $8222


of cooking utensil,depreciation of Total indirect cost = 3150`
cash register,rent,owner
salary,advertisement

Conversion cost included : chef Conversion costs = $8052


wages, waiter wages, electricity, Prime cost = 7052
cleaning supplies, cleaning staff
wages, owner salary, rent

Fixed cost amount will not increase semivariable cost means the
or decrease when there is a change amount is partially fixed and
in a activity. These are some partially variable. These are some
components that are included in component that are included in
fixed cost : chef wages, owner's fixed cost : electricity
salary, waiter wages, telephone,
depreciation of cookig utensil,
depreciation of cash register,
rent,advertisement, cleaning staff
wages.
1 contribution margin = net income - variable cost
65000 - 60000 = $5000

2 for a company maximizing profit is a priority because without


a profit a company cannot grow and expand, therefor
company need to make a plan to make profit, on of the
things to look at is cost behavior, cost behavior is a change in
amount of cost based on a certain activity. and cost behavior
can really effect a revenue stream, why? its because some
activity can effect the income in a company, for example
untrained staff use a machine without the right standart, that
kind of behavior can cause the company a lot of money to
repair the machine.

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