Pkwu

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| By Cha_chemyq
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Cha_chemyq
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Quizzes Created: 1 | Total Attempts: 14,121
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Pkwu - Quiz

Perhitungan Biaya Produksi 


Questions and Answers
  • 1. 

    Biaya yang dikeluarkan untuk bahan baku, tenaga kerja dan biaya lain merupakan pengertian dari ....

    • A.

      Biaya produsen

    • B.

      Harga pemasaran

    • C.

      Biaya produksi.

    • D.

      Pembiayaan bahan

    • E.

      Semua jawaban salah

    Correct Answer
    C. Biaya produksi.
    Explanation
    The cost incurred for raw materials, labor, and other expenses is referred to as production cost.

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  • 2. 

    Biaya produksi adalah biaya yang dikeluarkan untuk bahan baku, tenaga kerja dan biaya lain yang disebut 

    • A.

      Over heat.

    • B.

      Over monitor

    • C.

      Over head

    • D.

      Hutang

    • E.

      Keuntungan

    Correct Answer
    C. Over head
    Explanation
    The correct answer is "Over head." Biaya produksi adalah biaya yang dikeluarkan untuk bahan baku, tenaga kerja, dan biaya lainnya yang tidak langsung terkait dengan produksi, seperti biaya administrasi, biaya pemeliharaan, dan biaya sewa. Biaya overhead biasanya tidak dapat diatribusikan secara langsung ke produk tertentu, tetapi dibebankan ke seluruh produksi secara proporsional.

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  • 3. 

    Dibawah ini gang termasuk biaya over head kecuali....a.

    • A.

      Biaya membawa limbah

    • B.

      Biaya makan.

    • C.

      Biaya minum

    • D.

      Biaya pembelian barang

    • E.

      Biaya membeli sabun

    Correct Answer
    D. Biaya pembelian barang
    Explanation
    The cost of purchasing goods is not considered as an overhead cost because it is directly related to the production or sale of goods. Overhead costs are indirect costs that are not directly tied to the production process, such as waste disposal costs, meal costs, and drink costs.

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  • 4. 

    Total biaya yang dikeluarkan untuk proses produksi disebut …

    • A.

      Biaya bahan baku

    • B.

      Biaya tenaga kerja.

    • C.

      Biaya overhead

    • D.

      Biaya overheat

    • E.

      Biaya produksi

    Correct Answer
    E. Biaya produksi
    Explanation
    The correct answer is "Biaya produksi". This answer is correct because it refers to the total cost incurred in the production process, including the cost of raw materials, labor, and overhead expenses. The term "biaya produksi" encompasses all these costs and is commonly used in accounting and financial analysis to calculate the total cost of producing goods or services.

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  • 5. 

    Rumus menentukan harga pokok produksi dengan cara …

    • A.

      Biaya produksi / Jumlah produksi

    • B.

      Biaya bahan + tenaga kerja / Jumlah produksi

    • C.

      Jumlah produksi / Overheadd.

    • D.

      Biaya produksi x Jumlah produksi

    • E.

      Jumlah produksi / Biaya produksi

    Correct Answer
    A. Biaya produksi / Jumlah produksi
    Explanation
    The correct answer is "Biaya produksi / Jumlah produksi." This formula is used to determine the cost of production per unit. By dividing the total cost of production by the quantity produced, we can calculate the cost per unit. This allows businesses to analyze and track their production costs, which is essential for pricing decisions and profitability analysis.

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  • 6. 

    Untuk menetapan harga jual tergantung pada hal-hal berikut kecuali....

    • A.

      Harga pokok produksi

    • B.

      Kemasan

    • C.

      Biaya promosi

    • D.

      Biaya distribusi

    • E.

      Pembeli

    Correct Answer
    E. Pembeli
    Explanation
    The price of a product is determined by several factors, including the cost of production, packaging, promotion, and distribution. However, the buyer is not one of these factors. The buyer's willingness to pay a certain price may influence the seller's pricing strategy, but ultimately, the seller has control over setting the price based on the other mentioned factors.

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  • 7. 

    Biaya administrasi, biaya pengiriman, biaya alat tullis kantor, biaya sewa kantor, biaya telepon, dan biaya listrik merupakan contoh dari ...

    • A.

      Biaya bahan baku 

    • B.

      Biaya overhead

    • C.

      Biaya suplai

    • D.

      Biaya

    • E.

      Biaya material

    Correct Answer
    B. Biaya overhead
    Explanation
    The given expenses such as administrative costs, shipping costs, office equipment costs, office rent, telephone costs, and electricity costs are examples of overhead costs. Overhead costs are indirect expenses that are not directly related to producing goods or services. They are necessary for the overall operation of a business and are typically fixed or semi-fixed in nature. Therefore, the correct answer is "Biaya overhead."

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  • 8. 

    Berikut ini adalah macam-macam biaya produksi: 1.Listrik 2.Bahan baku 3.Penyusutan alat/gedung 4.Air 5.Tenaga kerja 6.Overhead Yang termasuk biaya tidak tetap adalah....

    • A.

      1,2, dan 3

    • B.

      2, 3, dan 4

    • C.

      2, 5, dan 6

    • D.

      3, 4, dan 5

    • E.

      4,5, dan 6

    Correct Answer
    C. 2, 5, dan 6
    Explanation
    The correct answer is 2, 5, and 6. Biaya tidak tetap refers to fixed costs in production, which are costs that do not change regardless of the level of production. In this case, bahan baku (raw materials) and tenaga kerja (labor) are variable costs because they change with the level of production. Therefore, the correct answer is 2, 5, and 6, which includes bahan baku, tenaga kerja, and overhead costs.

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  • 9. 

    Perusahaan Trilie Boutiqe pada tahun 2016 berencana memproduksi gaun pesta adapun fixed cost sebesar Rp 3.500.000, variabel cost per potong Rp 50.000 dan harga jual Rp 150.000 per potong. Tingkat produksi yang harus diraih Trilie Boutiqe agar BEP dapat dicapai adalah....Sebuah

    • A.

      45 unit

    • B.

      35 unit

    • C.

      25 unit 

    • D.

      30 unit  

    • E.

      50 unit 

    Correct Answer
    B. 35 unit
    Explanation
    The correct answer is 35 units. To calculate the breakeven point (BEP), we need to determine the number of units that need to be sold in order to cover the fixed costs. The formula for BEP is fixed costs divided by the contribution margin per unit. The contribution margin per unit is the selling price per unit minus the variable cost per unit. In this case, the fixed costs are Rp 3,500,000, the variable cost per unit is Rp 50,000, and the selling price per unit is Rp 150,000. By plugging these values into the formula, we get 3,500,000 / (150,000 - 50,000) = 35 units. Therefore, Trilie Boutique needs to produce and sell 35 units in order to break even.

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  • 10. 

    PT. Sejahtera memproduksi sepatu olahraga dengan biaya tetap sebesar Rp. 36.000.000,- biaya variabel Rp.4.000/unit dan harga jual Rp.10.000/unit. Berapakah BEP (Q) nya….

    • A.

      1570 unit 

    • B.

      5000 unit

    • C.

      6000 unit

    • D.

      6500 unit

    • E.

      7000 unit 

    Correct Answer
    C. 6000 unit
    Explanation
    The break-even point (BEP) is the point at which total revenue equals total costs, resulting in zero profit or loss. In this case, the fixed costs are given as Rp. 36,000,000 and the variable cost per unit is Rp. 4,000. The selling price per unit is Rp. 10,000. To calculate the BEP, divide the fixed costs by the difference between the selling price and the variable cost per unit. In this case, (36,000,000) / (10,000 - 4,000) = 6,000 units. Therefore, the BEP is 6000 units.

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  • 11. 

    Biaya yang diperlukan dalam proses produksi ada beberapa macam, contohnya pembayaran gaji, sewa tempat, bayar asuransi itu merupakan contoh dari biaya produksi yang sering disebut dengan biaya..............

    • A.

      Promosi

    • B.

      Pemasaran

    • C.

      Penjualan

    • D.

      Variabel  

    • E.

      Tetap

    Correct Answer
    E. Tetap
    Explanation
    The correct answer is "Tetap". This is because the question asks for examples of costs in the production process, and the options given include "gaji" (wages), "sewa tempat" (rent), and "bayar asuransi" (insurance payment), which are all fixed costs that do not vary with the level of production.

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  • 12. 

    Diketahui biaya tetap untuk  membuat  bingkai foto  Rp50.000 ,00 dan biaya variabel Rp 5.000,00. Jika bingkai foto tersebut akan dijual seharga Rp7.000,00,berapa BEP per unitnya?

    • A.

      10 unit

    • B.

      20 unit

    • C.

      22 unit

    • D.

      25 unit

    • E.

      30 unit

    Correct Answer
    D. 25 unit
    Explanation
    The break-even point (BEP) is the point at which total revenue equals total cost, resulting in neither profit nor loss. To calculate the BEP per unit, we need to divide the total fixed costs by the selling price per unit minus the variable cost per unit. In this case, the fixed cost is Rp50,000 and the variable cost is Rp5,000. The selling price per unit is Rp7,000. By substituting these values into the formula, we find that the BEP per unit is 25 units.

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  • 13. 

    Keseluruhan biaya yang harus dikeluarkan oleh perusahaan untuk membeli semua keperluan baik barang dan jasa yang akan digunakan dalam proses produksidemi menghasilkan / produksi suatu barang. Merupakan pengertian dari

    • A.

      Biaya

    • B.

      Biaya produksi

    • C.

      Biaya non produksi

    • D.

      Biaya keseluruhan

    • E.

      Biaya total/TFC

    Correct Answer
    E. Biaya total/TFC
    Explanation
    The correct answer is "Biaya total/TFC". Biaya total/TFC refers to the overall cost that a company has to incur to purchase all the necessary goods and services that will be used in the production process to produce a product. This includes both production and non-production costs.

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  • 14. 

    CV. Esa Abadi di Bandung dalam melaksakan produksinya memerlukan 3 jenis bahan baku yaitu: P, Q, dan R . Pada tanggal 24 Februari  2018  perusahaan melakukan pembelian bahan baku sebagai berikut:
    • Bahan baku P= 20.000 Kg @Rp 800,00
    • Bahan baku Q= 8.000 Kg     @Rp 1.500,00
    • Bahan baku R = 12.000 Kg     @ Rp. 1000,00                                                    
    Biaya angkut produksi Rp.1.200.000,00 tentukan alokasi biaya angkut Q  Atas dasar perbandingan kuantitas

    • A.

      600.000

    • B.

       360.000

    • C.

      480.000

    • D.

      1.200.000

    • E.

      240.000

    Correct Answer
    E. 240.000
    Explanation
    The allocation of transportation costs for material Q is determined based on the quantity ratio. In this case, the quantity ratio of material Q to the total quantity of all materials (P, Q, and R) is calculated. The quantity ratio of material Q is 8,000 kg out of the total quantity of 40,000 kg (20,000 kg + 8,000 kg + 12,000 kg). The transportation costs of Rp. 1,200,000 are then allocated proportionally based on this ratio. Therefore, the allocated transportation costs for material Q is Rp. 240,000.

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  • 15. 

    Dalam dunia bisnis, banyak hal yang perlu untuk diperhatikan dan dipertimbangkan. Yaitu.. (kecuali)

    • A.

      Kemampuan melihat peluang

    • B.

      Kemampuan untuk menghadapi resiko

    • C.

      Mengetahui bagaimana cara menghadapi resiko

    • D.

      Menyelesaikan kendala / masalah dalam bisnis

    • E.

      Kemampuan untuk memperbesar resiko

    Correct Answer
    E. Kemampuan untuk memperbesar resiko
    Explanation
    The given answer, "Kemampuan untuk memperbesar resiko" (Ability to increase risk), does not align with the other options provided. The question asks for something that is not considered important or needs to be considered in the business world. However, the ability to increase risk is not typically seen as a desirable or necessary skill in business. Instead, businesses usually focus on managing and mitigating risks rather than intentionally increasing them.

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Our quizzes are rigorously reviewed, monitored and continuously updated by our expert board to maintain accuracy, relevance, and timeliness.

  • Current Version
  • Mar 22, 2023
    Quiz Edited by
    ProProfs Editorial Team
  • Mar 21, 2020
    Quiz Created by
    Cha_chemyq
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