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Faculty : Economics
ANDALAS UNIVERSITY
ASSIGNMENT PROJECT:
TITLE OF ASSIGNMENT:
1. Students have well understanding about how to determine the standard quantity and
standard price or rate as well as are able to calculate the standard cost.
2. Students are able to calculate and analyse the variances of manufacturing costs, and
understand accounting for standard costing as well as create the presentation video.
DESCRIPTION OF ASSIGNMENT
Read carefully the given case of standard costing and solve the case. Create the presentation
video.
b. Output:
Video presentation Next class meeting after the topic has already been discussed by the
lecturer
OVERALL
REFERENCES
Hansen, Don R. & Mowen, Maryanne M. (HM), Management Accounting, 8th Edition, South
Western Publishing Company, Ohio, 2007
Riwayadi, Akuntansi Biaya, Pendekatan Tradisional dan Kontemporer, Edisi 2, Cetakan ke 2
Penerbit Salemba Empat Jakarta, 2017 (Rwd)
ASSIGNMENT FOR GROUP 1
STANDARD COSTING
CASE
Traditional Padang Food manufactures “Rendang (dried spicy beef curry)” in the 250 gram box
that is sold in domestic and abroad. Puti Indang Sari, Accounting Manager, proposes to Datuk
Penghulu, President Director, to make the changes from actual cost system to standard cost
system. The following is memo from Puti Indang Sari to Datuk Penghulu.
MEMO
No. 315/Ak/IV/200x
Sincerely yours,
Total Rp 88.000
Company produces 5.000 boxes of Rendang for year with actual direct raw material cost as
follows:
Total Rp 580.500.000
Required:
a. Calculate the direct raw material cost variance
b. Analyse the variance into price variance and quantity variance
c. Make journal entries using three alternatives for material price variance