presentasi akmen

8/16/2019 presentasi akmen

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Kelompok 11. Alberto Pratama

2. Amantha Fitria

3. Amanda Utami4. Ari Sastia A

5. Arif Subhan

6. Ariel Jonathan


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Exercise 13-42


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Return on Investment(ROI) The most common inestment center

!erformance measure is return on inestment.

or

or

"#$%s dra&bac'( it i)nores the *rm%s cost of raisin) ca!ital

◦ +ecause of this, man- mana)ers !refer to use residual income

"#$ $ncome / $nested 0a!ital

$ncome / Sales "eenue Sales "eenue / $nested 0a!ital

Sales ar)in 0a!ital Turnoer


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Residual Income

The im!uted interest rate is the estimated interestchar)e set to reect the com!an-%s minimum reuiredrate of return on inested ca!ital.

◦ The dra&bac' for residual income is that it can onl- be used

to com!are inestment centers of similar si7e or a bias isincor!orated in faor of the lar)er inestment center.

"#$ $nestment 0enter%s Pro*t 8$nestment 0enter%s $nested 0a!ital $m!uted $nterest "ate


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Sales reenue99999999999999 ;ess( ?ariable costs ;


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Sales reenue ;ess( ?ariable costs E;5,


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2. Hiisional mana)ement &ill li'el- bea)ainst the acuisition because "#$ &ill belo&ered from 2=B to 1


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Sales reenue99999999999999.. ;5,2==,===

>ess( ?ariable costs ;5,2==,=== @ 65B99.. ;3,3


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3. 0or!orate mana)ement &ould !robabl-faor the acuisition. e)atronoics hasbeen earnin) a 13B return, and thecom!etitor%s "#$ of 24B &ill hel! theor)ani7ation as a &hole. Ien if the;35,=== u!)rade is made, the com!etitor%s"#$ &ould be 15B if !ast earnin)s trendscontinue E;15=,=== C ;625,=== D;35,=== 15B.

Solusion 13-42 (continued)


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4. es, the diisional "#$ &ould increase to21.=1B. Ko&eer, the absence of theu!)rade could lead to lon)8run !roblems, &ithcustomers bein) confused and !erha!sturned8oL b- t&o diLerent retailenironmentsMthe retail enironment the-hae come to e@!ect &ith other e)atronics

outlets and that of the ne&l- acuired, non8u!)raded com!etitor.

Solusion 13-42


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Sales reenue ;ess( ?ariable costs E;5,


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Hiisional !ro*t999999999999999999 ;3=,===

>ess( $m!uted interest char)e ;1,


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Hiisional !ro*t ;3=,=== D ;15=,===99999... ;52=,===

>ess( $m!uted interest char)e E;1,


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es, mana)ement most li'el- &ill chan)e itsattitude. "esidual income &ill increase b-;3=,=== ;1


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$ntercontinental 0hemical 0om!an-, located in +uenos Aires,Ar)entina, recentl- receied an order for a !roduct it does notnormall- !roduce. Since the com!an- has e@cess !roductionca!acit-, mana)ement is considerin) acce!tin) the order. $nanal-7in) the decision, the assistant controller is com!ilin) the

theolite. $ntercontinental does not use theolite for its re)ular. The theolite could be should sold to chemical &holesaler forU;14,5==. The boo' alue of the theolite is ;2.== !er 'ilo)ram.$nterconentinental could bu- theolite for U;2.4= !er 'ilo)ram.

"euired(

1. Nhat is the releant cost of theolite for the !ur!ose of

anal-7in) the s!ecial8order decision

2. Hiscuss each of the number )ien in the e@ercise &ith re)ardto its releance in ma'in) the decision.

uestion Exercise 14-3.


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1. The releant cost of the theolite to be used in !roducin)the s!ecial order is the 14,5==! sales alue that the

com!an- &ill for)o if it uses the chemical. This is ane@am!le of an o!!ortunit- cost.

Oote ( ! denotes Ar)entina%s !eso.

2. a 14,5==! sales alue( Hiscussed in reuirement 1.

b 16,===! boo' alue


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Than' -ou

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