MANAJEMEN BIAYA “ PRODUCT MIX DECISION” CASE 3-71
OLEH Yohana D. Jan!
3"#3#131$1% B
Ma&'a ()*&'an'
3"#3#131$+% B
E,a*)/ Ch&'/
3"#3#13"00% B
JURUSAN AUNTANSI AUNTANSI (AULTAS BISNIS UNI2ERSITAS ATOLI IDYA MANDALA SURABAYA "#1+
1. L'/)&a/& )*a!a' P)4o5an Ana,'' Mana!)5)n/ A66on/'n! “Ino&5a/'on (o& D)6''on Ma8'n! an4 S/&a/)! •
•
E9)6/'on” Mana!)&'a, A66on/'n!: ;/h )4'/'on: Han)n-Mo<)n
". D)8&'=' a a 3-71 P)&ahaan A&a5' A&o5a/'6 5)5=&o48' 4an 5)n>a, =&o48 AA1## n/8 =)&aahan 8o5)/'8 /)&8)na, 4)n!an ha&!a ?$0# =)& /on. Mana>)& =)5aa&an )4an! 5)5=)&/'5*an!8an 8)5n!8'nan =)n,'n!an AA1## ,)*'h ,an>/ 5)n>a4' =a&5 'a= =a8a' )*),5 4'>a, 8) =)&ahaan 8o5)/'8. P&o48 AA1#1 4'ha&a=8an 5an6a=a' ha&!a ?1+## =)& /on 4an AA1#" 4)n!an ha&!a ?17## =)& /on. P)&5'n/aan 5a8'55 an! 4'ha&a=8an n/8 =&o48 AA1#1 a4a,ah 0## /on 4an n/8 =&o48 AA1#" )*ana8 1## /on. a=a'/a =a*&'8 /ahnan )*)a& "0## >a5 aa/ 'n' 4'5anaa/8an )=)nhna n/8 5)5=&o48' =&o48 AA1## )*ana8 @## /on. Mana>)& =)5aa&an 5)n!,8an a!a& A&a5' 5)n>a, =&o48 AA1## )*ana8 3## /on: AA1#1 )*ana8 1## /on: 4an AA1#" )*ana8 7+ /on 4'/ahn *)&'8/na. Un/8 5)5*a/ 1 /on =&o48 AA1## 5)5*/h8an
a5 =)n,'n!an: )4an!8an 1 /on =&o48 AA1## an! 4','n! ),an>/na 8) =&o48 AA1#1 4'*/h8an a5: 4an 4a&' 1 /on =&o48 AA1## 8) AA1#" 4'*/h8an a5. A8n/an =a*&'8 /),ah 5)n'a=8an 'no&5a' *'aa 4a&' 8)/'!a =&o48 /)&)*/
Ma6a5 *'aa
B'aa =)& /on AA1## AA1#1 AA1#"
Bahan *a8 ,an!n! Ch)5'6a, &a!&an6) AA1## T)na!a 8)&>a ,an!n! B'aa o)&h)a4 5ana8/& 2a&'a*,) ('9)4 To/a, *'aa 5ana8/& B'aa =)n>a,an 2a&'a*,) ('9)4 To/a, *'aa T'n!8a/ =)n>a,an 4'a&an8an P)&5'n/aan 5a8'55
? +@# # @#
? 0## ;## 3#
? 07# ;## @#
@# 1"# ? ;##
3# @# ? 1:3"#
@# 1"# ? 1:+1#
"# 3# 3# 1# 1# 1# ? ;3# ? 1:3@# ? 1:++# 3## /on 1## /on 7+ /on @## /on 0## /on 1## /on
D'5'n/a a. T)n/8an 5a&!'n 8on/&'*' n/8 )/'a= =&o48. *. T)n/8an /'n!8a/an =&o48' n/8 8)/'!a >)n' =&o48 an! aa/ 'n' 5)n!a,a5' 8)n4a,a 8a=a'/a =a*&'8 an! a8an 5)5a8'5a,8an /o/a, 8on/&'*'. 6. M'a,8an =),an!!an 4a&' =)&ahaan 8o5)/'8 Co5o an!a/ /)&/a&'8 =a4a =&o48 *a& 4a&' AA1#1. D'a 5)naan!8a =an>an! 4)n!an >5,ah
0## /on n/8 =&o48 AA1#1. Da,a5 ha, 'n': =),an!!an /)&)*/ >!a
5)nan!!=' 5)5*aa& 4)n!an ha&!a /'n!!' a=a*',a ),&h 8a=a'/a =a*&'8 4'*)&'8an n/8 5)5=&o48' =&o48 AA1#1. B)&a=a ha&!a AA1#1 an! *a& 4. Ha&!a 4a&' =&o48 AA1#1 a4a,ah ?1:+## =)& /on 4an 8a=a'/a >a5 =&o48' 5)n'n!8a/ 5)n>a4' @## >a5 a=a*',a =)&ahaan *)8)&>a ,)5*&. P)5*aa&an =ah ,)5*& n/8 =a&a =)8)&>a 4an =)&'o& a8an 5)n'n!8a/8an *'aa /)na!a 8)&>a ,an!n! 4an *'aa o)&h)a4 5ana8/& 5)n>a4' )*)a& +# n/8 )5a =&o48. S)5a *'aa an! ,a'n /)/a= 4an /'4a8 *)&*ah. A=a8ah =)na5*ahan 8a=a'/a >a5 8)&>a *)&5anaa/ n/8 =)&ahaan J'8a =)&ahaan *)8)&>a ,)5*& n/8 @## >a5: /'n!8a/ =&o48' 5ana an! =a,'n! o=/'5a, 4a&' 8)/'!a =&o48 /)&)*/
P)n),)a'an a. Ma&!'n on/&'*' n/8 S)/'a= P&o48
P)n>a,an Bahan Ba8 Lan!n! Ch)5'6a, (&a!an6) AA 1## B'aa P)n>a,an T)na!a )&>a Lan!n! B'aa O)&h)a4 Mana8/& To/a, *'aa a&'a*), Ma&!'n on/&'*' Ja5 =)& /on Ma&!'n 8on/&'*' =)& /on
AA1## ? $0# ? +@# # "# @# @#
AA1#1 ? 1+## ?0## ;## 3# 3# 3#
AA1#" ? 17## ?07# ;## 3# 3# 3#
F? 7##G
F? 1:"$#G
F? 1:0"#G
$ 240
$ 210
$ 280
0 >a5
@ >a5
; >a5
$ 60
$ 35
$ 35
*. Da&' /o/a, 5a&!'n 8on/&'*' =)& >a5 n/8 8)/'!a =&o48 /)&)*/: AA1## 5)&=a8an =&o48 4)n!an 5a&!'n 8on/&'*' =)& >a5 an! =a,'n! /'n!!' 4a&'=a4a 8)4a =&o48 ,a'nna. A&a5' ha& 5)5=&o48' a5=a' 4)n!an @## /on 4an 5)5*/h8an 8a=a'/a )*)a& "0## >a5 an! a5a 4)n!an 8a=a'/a )*),5na. S)h'n!!a 8)4a =&o48 an! ,a'n a'/ AA1#1 4an AA1#" /'4a8 4'=&o48' ,a!' 8a&)na AA1## 4ah 5)n6a=a' /'n!8a/ =&o48' an! o=/'5a, a'/ )*)a& @## /on. 6. Da,a5 8a 'n' =),an!!an /)&)*/ *)&an' 5)5*aa& 4)n!an 5aha, aa,8an ),&h 8a=a'/a =a*&'8 4')&ah8an n/8 5)5=&o48' =&o48 AA1#1 4an '8a= 4a&' A&a5' )n4'&' 5)nn>88an *ah' 4an 5a 5)n)&ah8an )5a 8a=a'/a an! )*),5na 8) =&o48 AA1#1 4)n!an 5)n!o&*an8an =&o48 AA1##. B'aa an! 4'8o&*an8an 4a&' AA1## )*)a& ?@# 4an /o/a, >a5 =)& /on an! 4'*/h8an AA1#1 )*)a& @ >a5 )h'n!!a Ma&!'n on/&'*' AA1## =)& /on ? @# 9 @ >a5 ? 3@# To/a, *'aa a&'a*), AA1#1
? 1:"$#
Ma&!'n on/&'*' =)& /on
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Ha&!a >a, AA1#1 an! *a&
? 1:@+#
3@#
4. P)n>a,an
AA1## ? $0#
AA1#1 ? 1+##
AA1#" ? 17##
Bahan Ba8 Lan!n! Ch)5'6a, (&a!an6) AA 1## B'aa P)n>a,an T)na!a )&>a Lan!n! B'aa O)&h)a4 Mana8/& To/a, *'aa a&'a*), Ma&!'n on/&'*' Ja5 =)& /on Ma&!'n 8on/&'*' =)& /on
? +@# # "# $# $#
?0## ;@# 3# 0+ 0+
?07# ;@# 3# $# $#
F? 7@#G
F? 1:3;#G
F? 1:+0#G
$ 180
$ 120
$ 160
0 >a5
@ >a5
; >a5
$ 45
$ 20
$ 20
P)na5*ahan 8a=a'/a >a5 /)na!a 8)&>a /'4a8 *)&5anaa/ *a!' =)&ahaan: 8a&)na =)na5*ahan 8a=a'/a >a5 /)na!a 8)&>a 5)na5*ah *'aa /)na!a 8)&>a ,an!n! 4an *'aa o)&h)a4 5ana8/& )*ana8 5a'n!-5a'n! +#.
