BLACKHEATH MANUFACTURING COMPANY BLACKHEATH MANUFACTURING produced a single product called the Greath heath. During the past three weeks Lee High, the new cost accountant, had observed that production efficiency and input prices were constant but that output varied considerably. These three weeks were though of as typical by the salesman who said that they could be taken as average. Production costs were accumulated and accounted for under seven different groups listed below: Blackheath menghasilkan produk tunggal yaitu Greath Heath. Selama tiga minggu terakhir Lee High, sebagai akuntan biaya yang baru, telah melakukan pengamatan terhadap efisiensi produksi serta harga input yang konstan namun menghasilkan output yang bervariasi. Karna biasanya salesman mengambil tiga minggu ini sebagai rata-rata untuk memperoleh informasi. Biaya produksi terakumulasi dan dicatat dalam tujuh kelompok yang berbeda yaitu tercantum di bawah ini: Unit of outputs Week 1 Week 2 Week 3
Direct Indirect Factory Other ma te terials Direct labor Indirect la bo bor mate materi rial alss Elec Electr tric icit ity y insurance Overhead 400 $ 300,00 $ 550,00 $ 180,00 $ 300,00 $ 115,00 $ 125,00 $ 310,00 500 $ 375,00 $ 625,00 $ 200,00 $ 300,00 $ 125,00 $ 125,00 $ 360,00 600 $ 450,00 $ 750,00 $ 220,00 $ 300,00 $ 135,00 $ 125,00 $ 410,00
Lee High though that this would be an ideal time to do some cost analysis on the Great heath. Based on data for three weeks' production cost he felt it would be possible to identify fixed costs, variable costs, and semivariable costs. Furthermore, Lee wanted to develope some equations which might be useful for managerial decision making. From such equations it seemed that break-even volume could be generated. Since production was usually based on orders actually received and since products were shipped immediately upon completion, inventories of work-in-process and finished goods were practically nonexistent. when talking to the salesman Lee discovered that on typical orders the selling price of Great Heath was $7. during lunch one day, Lee was told by the president that office expenses including certain selling items were fixed at $781 per week. Lee menyimpulkan bahwa ini akan menjadi waktu yang ideal untuk melakukan beberapa analisis biaya Great Heath. Berdasarkan data biaya produksi tiga minggu ini, ia merasa ada kemungkinan untuk mengidentifikasi biaya tetap, biaya variabel, dan biaya semivariabel. Selanjutnya, Lee ingin mengembangkan beberapa persamaan yang mungkin berguna untuk pengambilan keputusan manajerial. Dari persamaan tersebut tampak volume yang impas (Break-Even) kapan dapat dihasilkan. Produksi biasanya berdasarkan pesanan yang benar-benar telah diterima dan produk segera dikirim setelah selesai, persediaan barang dalam proses dan barang jadi praktis tidak ada. ketika berbicara dengan salesman Lee menemukan bahwa tipikal dari pesanan Great Heath memiliki harga jual sebesar $ 7. Suatu hari saat makan siang, Lee diberitahu oleh Presiden bahwa biaya kantor termasuk menjual barang-barang tertentu selalu tetap di $ 781 per minggu
Lee High decided to begin his analysis with income statements for the three weeks: Lee High memutuskan untuk memulai analisis dengan laporan laba rugi periode tiga minggu
Sales COGS Gross Margin Less: Other Exp. Net Income
Week 1 2.800 1.830 970 1.061 (91)
Week 2
Week 3 3.500 2.110 1.390 1.131 259
4.200 2.390 1.810 1.201 609
From these statements Lee realized that selling more added to profit. He also realized that COGS per unit seemed to fall as output rose: Dari pernyataan tersebut Lee menyadari bahwa menjual lebih banyak akan mendapatkan keuntungan yang lebih pula. Dia juga menyadari bahwa HPP per unit tampaknya turun berbanding terbalik dengan naiknya output when sales were 400 then cost of goods sold per unit was $4,75 when sales were 500 then cost of goods sold per unit was $4,22 when sales were 600 then cost of goods sold per unit was $3,98 ketika penjualan 400 maka harga pokok penjualan per unit adalah $ 4,75 ketika penjualan 500 maka harga pokok penjualan per unit adalah $ 4,22 ketika penjualan 600 maka harga pokok penjualan per unit adalah $ 3,98 Lee wasn't sure why cost of goods sold per unit should fall, because, after all, the efficiency and input prices had remained the same. He reasoned that there was something odd about the data and decided it would be good to work with some average. Since the three weeks for which Lee had data were thought to be typical, he decided that some "standardized cost information" based on sales of 500 units per week would be very helpful. He derived the following chart: Lee tidak yakin mengapa harga pokok penjualan per unit harus jatuh, karena, setelah semua, efisiensi dan masukan harga tetap sama padahal. Dia beralasan bahwa ada sesuatu yang aneh tentang data dan memutuskan itu akan bekerja baik pula dengan beberapa rata-rata. Sejak data Tiga minggu yang dimilik Lee dianggap khas, ia memutuskan bahwa beberapa "informasi biaya standar" berdasarkan penjualan 500 unit per minggu akan sangat membantu. Dia menampilkan grafik berikut:
Useful Data on Great heath Data yang berguna pada Great Heath Average variable cost per unit produced Average fixed cost per unit produced
$
Rata-rata biaya variabel per unit yang diproduksi Rata -r ata bi aya tetap per uni t ya ng dipr oduk si
$
2,80 1,42 4,22
R ata 2 te ta p a dm in is tr as i & b y. p en ju al an p er u ni t Komisi penjualan per unit
$
1,5 6 0,70 6,48 0,12 6,60
Jumlah pembulatan data
$
Average fixed administrative and selling c ost per unit Commission per unit sold
Added amount for rounding error and some funny results in data
The following should be kept in mind when selling Great heath: 1. It costs us $6.60 to deliver a unit of Great Heath so we make only 40 cents per unit at $7.00 selling price. 2. Decision rule #1 (for salesmen on the road): Never sell Great Heath for less than $6.60 plus a profit margin because at $6.60 we just break even. 3. Decision rule #2 (for direct office sales on which no commission is paid): Never sell Great Heath for less than $5.90 plus a profit margin because at $5.90 we just break even. Berikut harus diingat ketika menjual Great Heath: 1. Biaya kita $ 6.60 untuk menyediakan unit Great Heath jadi kami hanya membuat (profit) 40 sen per unit pada harga jual $ 7,00. 2. Keputusan peraturan # 1 (untuk salesman di jalan): Jangan pernah menjual Great Heath kurang dari $ 6,60 ditambah dengan margin keuntungan karena pada $ 6,60 kita hanya impas (Break-Even) . 3. Keputusan peraturan # 2 (untuk penjualan langsung di kantor yaitu yang tidak ada pembayaran komisi): Jangan pernah menjual Great Heath kurang dari $ 5,90 (ditambah marjin keuntungan) karena pada angka $ 5,90 kita hanya impas (Break Even). Lee was very pleased with his chart, particularly the part about different decision rules. When the chart was finished Lee passed it on to Mr. Carlton Blackheath, who was the owner, president and chief decision maker at Blackheath Manufacturing. Charlton, who was skeptical of "scientific analysis ", studied Lee's Chart and underlying data. That night Charlton said to his lawyer, with whom he was having dinner, "I have finally found the kind of practical fast-track analyst I need. This kid, Lee, has just developed a set of decision rules which will solve all my pricing and profit problems." Lee sangat senang dengan grafiknya, khususnya di bagian tentang perbedaan aturan-aturan keputusan. Ketika grafik selesai Lee menyerahkannya pada Mr. Carlton Blackheath, dia adalah pemilik, presiden dan pembuat keputusan utama di Blackheath Manufacturing. Charlton, adalah orang yang skeptis terhadap "analisis ilmiah", beliau mempelajari Bagan Lee dengan data yang mendasarinya. Malam itu Charlton mengatakan kepada pengacaranya, pada saat makan malam, "saya akhirnya menemukan jenis praktis analis jalur cepat yang saya butuhkan. Anak ini, Lee, baru saja mengembangkan seperangkat aturan keputusan yang akan menyelesaikan semua masalah harga dan keuntungan saya."
The next day Charlton Blackheath sent a memo to the salesman and others who were involved in pricing Great Heath. Among other things the memo stated, "Everyone should study MR. High's Chart, especially the decision rules he has ge nerated through complex cost accounting procedures. From now on, all pricing decisions will follow these rules and under no condition will we price at less than 10% above our delivery cost. Therefore, the lowest prices that can be quoted by the salesmen and office force are $7.26/unit and $6.49/unit, respectively. This new policy means the salesman had better stop taking orders at $7.00 per unit." Hari berikutnya Charlton Blackheath mengirimkan memo kepada penjual dan orang lain yang terlibat dalam penentuan harga Great Heath. Memo itu menyatakan, "Setiap orang harus mempelajari bagan Mr. High (Lee), terutama mengenai aturan keputusan yang telah dihasilkan melalui prosedur akuntansi biaya yang kompleks. Mulai sekarang, semua keputusan harga akan mengikuti aturan-aturan ini dan tidak ada kondisi harga kita yg kurang dari 10% melainkan di atas biaya pengiriman kita. Oleh karena itu, harga terendah yang dapat dikutip oleh salesman dan orce office adalah $ 7.26 / unit dan $ 6.49 / unit, masing-masing. Kebijakan baru ini berarti penjual lebih baik harus berhenti daripada mengambil pesanan di $ 7,00 per unit."
when he read the memo Lee was both pleased and a bit disturbed. In the first place, he didn't expect Mr. Blackheath to take his chart so seriously; in the second place, he knew intuitively that any price higher than $7.00 per unit for Great Heath was too high. Lee explained his position to Mr. Blackheath who in turn informed the salesman that orders at $7.00 would be OK but nothing less would be accepted. Ketika ia membaca memo itu, Lee merasa baik dan senang, namun sedikit terganggu. Pertama, ia tidak berharap bahwa Pak Blackheath untuk menerapkan bagan miliknya begitu serius; Kedua, ia tahu secara intuitif bahwa setiap harga yang lebih tinggi dari $ 7,00 per unit untuk Great Heath terlalu tinggi. Lee menjelaskan posisinya kepada Mr. Blackheath yang pada gilirannya memberitahu salesman bahwa pesanan di $ 7,00 dan tidak kurang dri itu boleh diterima. After this revision in policy Lee felt better, Blackheath went on vacation, the salesman was confused, and the members of the office force, who could take orders by phone, were pleased with their new role. Setelah revisi kebijakan ini Lee merasa lebih baik, Blackheath pergi berlibur, salesman bingung, dan anggota office force yang bisa menerima pesanan dengan hanya lewat telpon, senang dengan peran baru mereka During the next week the following four sales prospects were available to Blackheath Manufacturing for Great Heath. 1. 2. 3. 4.
The salesman sold 450 units at $7.00 per unit. The salesman turned down a request from an irregular customer for 50 units at $6.50 per unit because of the $7.00 rule. One telephone order was accepted for $6.50 per unit for 80 units but another order was rejected at $5.75 per unit for 50 unit because of the $6.49 rule. Ms. Adelaide Ladywell, a nineteen-year-old file clerck, received a phone call from Maze Woolwich when no one else was in the office. Maze said that he had seen Lee High's data on costs and since Blackheath could produce more economically than Woolwiches, he wanted to order 100 units at $5.50. Furthermore, Maze explained that since he was going out of business this would be his only order. Adelaide said that $6.50 was the minimum price, but Maze responded that was just Blackheath double-talk. Ms. Ladywell looked over the data and realized that on a special order like this $5.50 would be a good price considering that otherwise Maze Woolwich would produce that 100 Maze Woolwich would produce the 100 units himself. She accepted the order and anticipated a promotion when Mr. Blackheath returned.
Selama seminggu ke depan berikut empat prospek penjualan yang tersedia untuk Blackheath Manufacturing yaitu produk Great Heath. 1. salesman menjual 450 unit di $ 7,00 per unit. 2. Salesman menolak permintaan dari pelanggan tidak tetap untuk 50 unit di $ 6,50 per unit dengan alasan karena aturan $ 7,00 3. Satu pesanan lewat telepon diterima sebesar $ 6,50 per unit untuk 80 unit, tapi order lain ditolak pada $ 5,75 per unit untuk 50 karena aturan $ 6,49. 4. Ibu Adelaide Ladywell, pegawai file sembilan belas tahun, menerima panggilan telepon dari Maze Woolwich ketika tidak ada orang lain di kantor. Maze mengatakan bahwa ia telah melihat data Biaya Lee High, dan jika Blackheath bisa menghasilkan lebih ekonomis daripada Woolwiches ketika memproduksi, ia ingin memesan 100 unit di harga $ 5,50. Selanjutnya, Maze menjelaskan bahwa ia akan keluar dari bisnis ini dan akan hanya order ke Blackheath. (Jika pesanannya mampu dipenuhi Blackheath) Kemudian, Adelaide mengatakan bahwa $ 6,50 adalah harga minimum, tapi Maze menjawab bahwa itu hanya standar ganda dari Blackheath. Ms. Ladywell melihat ke data dan menyadari bahwa pada pesanan khusus seperti ini yaitu $ 5,50 akan menjadi harga yang baik mengingat bahwa jika tidak Maze Woolwich akan menghasilkan menghasilkan 100 unit sendiri. Dia menerima pesanan dan mengantisipasi (mengharapkan) promosi ketika Mr. Blackheath kembali.
At the end of the week Lee High prepared the following sales-cost report for Mr. Blackheath. Di akhir minggu Lee High menyiapkan laporan penjualan-biaya berikut untuk Mr. Blackheath Source #Of Units Price/Unit Cost/Unit Profit/Unit Order we accepted
From salesman Office Manager Adelaide Ladywell
450 $ 80 $ 100 $
7,00 6,50 5,50
$ $ $
6,60 5,90 5,90
$ $ $
0,40 0,60 (0,40)
50 $ 50 $
6,50 5,75
$ $
6,60 5,90
$ $
(0,10) (0,15)
Order we rejected
From salesman Office manager
After Mr. Balckheath looked over the report he did two things: Setelah Mr. Balckheath melihat laporan dia melakukan dua tindakan: 1. He called in the salesman and explained that it would be better for the company to sell 350 units at $8.00/unit than the 450 at $7.00/unit. He went on to say that at $8.00/unit he would pay a commission of 15% instead of 10%. His reasoning was as follows: Ia memanggil salesman dan menjelaskan bahwa akan lebih baik bagi perusahaan untuk menjual 350 unit di $ 8,00/unit daripada 450 di $ 7,00/unit. Dia melanjutkan dengan mengatakan bahwa pada $ 8,00/unit ia akan membayar komisi sebesar 15% bukan 10%. Alasannya adalah sebagai berikut: $ $ $ $ $
8,00 5,90 2,10 1,20 0,90
Revenue Cost unit per Lee's chart Contribution Commission Clear profit per unit 350 units times 0,90 per unit equals $315 profit per week
$ $ $ $ $
7,00 5,90 1,10 0,70 0,40
Revenue Cost unit per Lee's chart Contribution Commission Clear profit per unit 450 units times 0,40 per unit equals $180 profit per week
The salesman was instructed to sell at $8,00 and guaranteed at least a commission of 15% on the sales of 350 units. Salesman diperintahkan untuk menjual di harga $ 8,00 dan dijamin setidaknya memperoleh komisi 15% pada penjualan 350 unit 2.
Blackheath fired Adelaide Ladywell over the Maze Woolwich mess. He said, "No one is going to cause me to lose 40 cents per unit." Blackheath memecat Adelaide Ladywell atas kekacauan transaksi terkait Maze Woolwich. Dia berkata, "Tidak ada yang akan menyebabkan saya kehilangan 40 sen per unit."
What do yo think about the whole situation? Develope a proper set of decision rules. Apa yang anda pikirkan mengenai situasi ini? Kembangkan aturan-aturan keputusan yang tepat untuk masalah ini.
