Good Stuff Happens in 1:1 Meetings: Why you need them and how to do them well
Iceice Land Company
1. ICEICE LAND COMPANY
1642119 Decty Suvenny
1642128 Erni Susanti
1642113 Fenny
1642096 Intan Veralina
1642136 Krismondi
1642108 Sepina
F
I
N
A
L
A
S
S
I
G
N
M
E
N
T
2. ICEICE LAND COMPANY
Company Name : IceIce Land Company
Establishhed Year : 2018
Address : Batam
Phone : (0778) 456-789
Email : iceiceland@gmail.com
Product : Blue Ocean and Sunrise
Cost CalculationPolicy : Absorption Costing and Variable Costing
Strategic : Cost Leadership
COMPANY PROFILE
4. ICEICE LAND COMPANY
ACTIVITY & ACCOUNTING POLICY
Purchase
Material
Prepare
Other
Material
Cook
Material
Inspecting
Sealing
Packaging
5. ICEICE LAND COMPANY
ACTIVITY & ACCOUNTING POLICY
Using Absorption Costing
– PSAK Policy in Batam
• The F/S is made according to
PSAK
Using Variable Costing – Determine
the production cost using driver
• Fixed Cost is assigned to the
current period
• The COGS report made by using
ABC Costing Data
6. ICEICE LAND COMPANY
THEORY
Basic Pricing Concept & Profitability Measurement
Activity Based Management
Quality & Environmental
Strategic Cost Management
JIT, JIC, Inventory Management
Lean Production, Productivity Measurement
Budgeting
8. ICEICE LAND COMPANY
COMPANY POLICY
ALL TRANSACTION USED CASH ON HAND.
FIXED ASSET : SEALING MACHINE,
DEPRECIATION USED STRAIGHT LINE.
ALL WAGES PAID IN CURRENT PERIOD,
USED ACCRUAL BASIS.
9. ICEICE LAND COMPANY
COST INFO (FOR 2 PERIOD)
Unit Produce :
Blue Ocean : 18.000 Unit
Sunrise : 27.000 Unit
DM : 154.800.000,- (Period 1)
232.200.000,- (Period 2)
DL : 800.000,- (Period 1)
960.000,- (Period 2)
OH : 7.515.000,- (Period 1)
8.729.000,- (Period 2)