CASE-BASED TITLE

Best Decision in Arta Company

COURSE LEARNING ACHIEVEMENTS

- Mastering theoretical concepts about information for decision making.

- Able to demonstrate independent, quality, and measurable performance.

- Able to be responsible for the achievement of work results under their responsibility and ability to manage

to learn independently.

- Able to independently compile and analyze management accounting reports, including planning and

budgeting, cost management, quality control, performance measurement, and benchmarking, which are relevant and reliable in supporting decision making and management control by applying management accounting techniques

SUB COURSE LEARNING ACHIEVEMENTS

Explain cost behavior, product cost, variable costing, absorption costing, break event point and relevant costs and benefits.

MATERIALS TO LEARN

Basic Cost Management Concepts

Activity Analysis, Cost Behavior, and Cost Estimation Cost-Volume-Profit Analysis

Decision Making: Relevant Costs and Benefit

QUESTION: PREPARE RECONCILIATION AND ANALYZE IT.

WORK DESCRIPTION Case in ARTA company is hypothetical/artificial for learning purposes 1.ARTA Company manufactures sidewalk chalk, which it sells online by the box at S60 per unit. Arta uses an actual costing system, which means that the actual costs of direct material, direct labor, and manufacturing overhead are entered into work-in-process inventory. The actual application rate for manufacturing overhead is computed each year, actual manufacturing overhead is divided by actual production (in units) to compute the application rate. Information for Arta's first two years of operation is as follows: ($) 60 00 8 8 28 10 price direct material direct labor varible overhead fixed overhead production sales ($) 60 20 8 7 1.400.000 200.000 180.000 10 1.400.000 250.000 270.000 fixed sales administration variable sales administration 200.000 5 200.000 5