SOALAN 1 Syarikat Litup Suci Sdn Bhd (LSSB) menjalankan perniagaan pembuatan topeng muka untuk kegunaan klinikal. Walau bagaimanapun, sejak berlakunya pandemik Covid 19, pihak syarikat terpaksa mengga
SOALAN 1
Syarikat Litup Suci Sdn Bhd (LSSB) menjalankan perniagaan pembuatan topeng muka untuk kegunaan klinikal. Walau bagaimanapun, sejak berlakunya pandemik Covid 19, pihak syarikat terpaksa menggandakan pengeluaran bagi memenuhi permintaan yang tinggi bagi topeng muka untuk pasaran tempatan dan juga antarabangsa. Berikut merupakan maklumat berhubung operasi perkilangan LSSB bagi tahun berakhir 31 Disember 2020:
31 Dis 2019 31 Dis 2020
Inventori:
Bahan mentah langsung 20,000 24,000
Kerja dalam proses 12,000 8,000
Barang siap 80,000 90,000
Belian bahan langsung 420,000
Buruh langsung 240,000
Belanja utiliti 60,000
Belanja susut nilai 40,000
Belanja insurans 80,000
Belanja pemasaran dan jualan 30,000
Belanja pentadbiran 85,000
Belanja pengurusan 120,000
Hasil jualan 3,600,000
LSSB mempunyai agihan perbelanjaan untuk bahagian perkilangan dan pentadbiran seperti
berikut:
Item Perkilangan Pentadbiran
Belanja utiliti 75% 25%
Belanja susut nilai 70% 30%
Belanja insurans 80% 20%
Belanja pengurusan 30% 70%
DIKEHENDAKI:
(a) Sediakan Penyata Kos Barang Di Kilang bagi tempoh berakhir 31 Disember 2020.
(b) Sediakan Penyata Untung atau Rugi dan Pendapatan Komprehensif Lain bagi tahun berakhir 31 Disember 2020.
SOALAN 2
Syarikat Imbas Suhu Anda Sdn Bhd (ISASB) merupakan sebuah syarikat pengeluaran alat pengimbas suhu (temperature scanner) tempatan yang beroperasi dengan menggunakan tenaga pekerja warga tempatan sepenuhnya. Pada masa ini ISASB hanya mengeluarkan alatan pengimbas suhu genggaman (hand-held) berjenama LISA. Maklumat berkaitan produk LISA bagi bulan Disember 2020 adalah seperti berikut:
Harga jualan seunit LISA RM30.00
Kos berubah seunit: RM
Bahan mentah 8.25
Buruh langsung 4.50
Overhed kilang 2.25
Kos tetap: RM
Belanja pentadbiran 45,000
Belanja pemasaran 15,000
Jumlah kos tetap 60,000
DIKEHENDAKI:
(a) Berapakah jumlah jualan dalam (i) unit dan (ii) amaun (dalam RM) yang diperlukan untuk mencapai titik pulangan modal.
(b) Sekiranya kos buruh langsung dijangka meningkat sebanyak 20% tanpa sebarang perubahan kepada kos yang lain, berapakah jumlah jualan dalam (i) unit dan (ii) amaun (dalam RM) yang diperlukan untuk mencapai titik pulangan modal?
(c) Jika harga seunit LISA dinaikkan kepada RM35.00 tanpa sebarang perubahan kepada kos sedia ada, kirakan margin sumbangan pada harga jualan yang baru ini.
(d) Sekiranya harga jualan ditetapkan pada RM35.00 seunit, tanpa sebarang perubahan kepada kos sedia ada, berapakah jumlah jualan (dalam RM) yang perlu dicapai untuk mendapatkan keuntungan RM120,000
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