Metode Tinggi-Rendah/High Low Method

Metode Tinggi-Rendah/High Low Method

Zaza Hotel contains 1,000 rooms. The average occupancy rate is 70% per month. In other words, on average, 70% of hotel's rooms are occupied by guests. At this level of occupancy, the hotels operating cost are Rp. 250,000 per occupied room per day, assuming a 30-day month. This Rp. 250,000 fogure contains both variable and fixed cost elements. During april, 2010, the hotel's occupancy rate was only 50%. A total of Rp. 4.170.000.000 operating cost was incurred during the month.

Required :
1. Using the high-low method, estimated

• a. The variable cost per occupied room on a daily basis

• b. The total fixed operating cost per month.

2. Express the hospital's total operating cost per month in the linear equation from Y = a +bx
3. Assume an occupancy rate of 90% per month. What amount of total operating cost.
4. Assume the room rate per day are Rp.400.000 and the an occupancy rate of 80%, what amount of total net operating income
5. Compute the Break Even Point

Solution :
1.
High activity level 70%x1,000x30= 21,000== Rp. 5.250.000.000
Low activity level 50%x1,000x30= 15,000== Rp. 4.170.000.000
===========change==========6.000==Rp.1.080.000.000

a. Variable cost = Rp. 1.080.000.000/6.000 = Rp. 180.000
b. Fixed Cost = Rp. 5.250.000.000 - (21.000xRp.180.000)
= Rp. 5.250.000.000-Rp.3.780.000.000 = Rp. 1.470.000.000

2.
Y = Rp. 1.470.000.000 + Rp.180.000

3.
Occupancy rate of 90% per month
90%x1.000x30= 27.000 rooms

Y = Rp.1.470.000.000 + (27.000x Rp.180.000)
Y = Rp. 1.470.000.000+4.860.000.000
Y = Rp. 6.330.000.000

4. Net Operating Income
Sales =80%x1.000x30=24.000xRp.400.000==Rp.9.600.000.000
Variable Expense =24.000xRp.180.000===== Rp 4.320.000.000
Contribution Margin==================Rp. 5.280.000.000
Fixed Expense======================Rp. 1.470.000.000
Net Operating Income=================Rp.3.810.000.000

5. BEP
Sales = Variable Expense + Fixed Expense + Profit
Rp.400.000(Q) = Rp.180.000 (Q) + Rp. 1.470.000.000 + Rp.0
Rp. 400.000Q - Rp.180.000Q = Rp. 1.470.000.000
220.000Q = 1.470.000.000

BEP dalam Q adalah Rp.1.470.000.000/220.000 = 6.682 units.

=Y=

Anda baru saja membaca artikel yang berkategori dengan judul Metode Tinggi-Rendah/High Low Method. Anda bisa bookmark halaman ini dengan URL http://hmjakuntansiump.blogspot.com/2010/04/metode-tinggi-rendahhigh-low-method.html. Terima kasih!

Ditulis oleh: umpo - Friday, April 2, 2010