SOAL 11 4

Garvey Company sells machine parts to industrial equipment

manufacturers for an aver- age price of $0.75 per part. There are two
types of customers: those who place small, frequent orders and those who
place larger, less frequent orders. Each time an order is placed and
processed, a setup is required. Scheduling is also needed to coordinate the
many different orders that come in and place demands on the plants
manufacturing resources. Garvey also inspects a sample of the products
each time a batch is produced to ensure that the customers specifications
have been met. Inspection takes essentially the same time regardless of
the type of part being produced. Garveys cost accounting department has
provided the following budgeted data for customer-related activities and
costs (the amounts expected for the coming year):

Sales orders
Average order size
Scheduling hours
Number of setups
Inspections
Average unit cost*

Frequently Ordering
Customers
10,000
1,000
17,500
12,500
12,500
$0.40

Less Frequently
Ordering Customers
1,000
10,000
2,500
2,500
2,500
$0.40

*This cost doest not include the cost of the following customer-related activities.

Customer-related activity
costs:
Processing sales orders
Scheduling production
Setting up equipment
Inspecting batches
Total

$1,100,000
600,000
1,800,000
2,400,000
$5,900,000

Required:
1.
Assign the customer-related activity costs to each category of
customers in proportion to the sales revenue earned by each
customer type. Calculate the profitability of each customer type.
Discuss the problems with this measure of customer profitability.
2.
Assign the customer-related activity costs to each customer type
using activity rates. Now calculate the profitability of each customer
category. As a manager, how would you use this information?

Jawaban:
1.
Tarif biaya berdasarkan penjualan =

frequently ordering customer =

Less FOC =

= 5,9000,000/7,500,000
= 0.787

0.787x10000
0.787x1000

7870
787

Pelanggan yang jarang mengorder dalam jumlah banyak lebih

menguntungkan dari pada yang sering memesan barang, itu dapat
dilihat dari total biaya yang dibebankan lebih rendah kepada
pelanggan yang jarang memesan
2.
Tarif Biaya Aktivitas:

Processing sales
orders
Scheduling production
Setting up equipment
Inspecting batches

100
30
120
160

Frequently ordering
coustomers

Less Frequently
ordering coustomers

Processing sales
orders
(1000x0.40)
(10000x0.40)

400
4000

Scheduling production
(17,500x0.40)
(2,500x0.40)

7000
1000

Setting up equipment
(12,500x0.40)
(2,500x0.40)

5000
1000

Inspecting batches
(12,500x0.40)
(2,500x0.40)
Total biaya
Jumlah order
biaya per order

5000
17400
10,000
1.74

1000
7000
1,000
7

Frequently ordering
coustomers

Less Frequently
ordering coustomers

Processing sales
orders
100x1000
100x10000

100,000
1,000,000

Scheduling production
30x17500
30x2500

525,000
75,000

Setting up equipment
120x12500
120x2500

1,500,000
300,000

Inspecting batches
160x12500
160x2500
Total

Penjualan
(0.75x10000x1000)
(0.75x1000x10000)
Total biaya
Laba

2,000,000
4,125,000

400,000
1,775,000

7,500,000
4,125,000
3,375,000

7,500,000
1,775,000
5,725,000

Jika berdasarkan Pelanggan yang jarang mengorder dengan jumlah

yang banyak akan menghasilkan laba yang lebih besar dari pada
pelanggan yang sering mengorder dalam jumlah yang sedikit, ini
disebabkan karena biaya yang dikeluarkan untuk setiap unit
penjualan lebih banyak untuk pelanggan yang sering order dalam
jumlah sedikit..