perilaku biaya : analisis dan penggunaan · bulan unit (x) biaya prod (y) jan 60.000 5.000.000 feb...
TRANSCRIPT
PERILAKU BIAYA :
Analisis dan Penggunaan
BAB
3
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Types of Cost Behavior Patterns
Summary of Variable and Fixed Cost Behavior
Cost In Total Per Unit
Variable Total variable cost is Variable cost per unit remains
proportional to the activity the same over wide ranges
level within the relevant range. of activity.
Fixed Total fixed cost remains the Fixed cost per unit goes
same even when the activity down as activity level goes up.
level changes within the
relevant range.
Recall the summary of our cost behavior
discussion from Chapter 2.
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Perilaku Biaya
Merchandisers
Cost of Goods Sold
Manufacturers
Direct Material, Direct Labor, and Variable
Manufacturing Overhead
Merchandisers and Manufacturers
Sales commissions and shipping costs
Service Organizations
Supplies and travel
Examples of normally variable costs
Examples of normally fixed costs
Merchandisers, manufacturers, and service organizations
Real estate taxes, Insurance, Sales salariesDepreciation, Advertising
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
The Activity Base
Machinehours
Laborhours
Unitsproduced
Milesdriven
A measure of the event
causing the incurrence of a
variable cost – a cost driver
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Step-Variable Costs
Activity
Co
st
Total cost remains
constant within a
narrow range of
activity.
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Step-Variable Costs
Activity
Co
st
Total cost increases to a
new higher cost for the
next higher range of
activity.
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
The Linearity Assumption and the
Relevant Range
Activity
To
tal
Co
st
Economist’s
Curvilinear Cost
Function
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Activity
To
tal
Co
st
Economist’s
Curvilinear Cost
Function
Accountant’s Straight-Line
Approximation (constant
unit variable cost)
The Linearity Assumption and the
Relevant Range
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Activity
To
tal
Co
st Relevant
Range
The Linearity Assumption and the
Relevant Range
Accountant’s Straight-Line
Approximation (constant
unit variable cost)
Economist’s
Curvilinear Cost
Function
A straight line
closely
approximates
a curvilinear
variable cost
line within the
relevant
range.
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Types of Fixed Costs
Fixed Costs
Discretionary
May be altered in the short-term by current managerial decisions
Committed
Long-term, cannot be reduced in the short
term.
Examples
Depreciation on Buildings and
Equipment
Examples
Advertising and Research and Development
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Trend Toward Fixed Costs
Increased automation.
Increase in salaried knowledge workers who are difficult to train and replace.
Implications
Managers are more “locked-in” with fewer decision
alternatives.
Planning becomes more crucial because fixed costs are
difficult to change with current operating decisions.
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Example: Office space
is available at a rental
rate of $30,000 per
year in increments of
1,000 square feet. As
the business grows
more space is rented,
increasing the total
cost.
Fixed Costs and Relevant Range
Continue
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Re
nt
Co
st
in
Th
ou
sa
nd
s o
f D
ollars
0 1,000 2,000 3,000
Rented Area (Square Feet)
0
30
60
Fixed Costs and Relevant Range
90
Relevant
Range
Total cost doesn’t
change for a wide
range of activity,
and then jumps to a
new higher cost for
the next higher
range of activity.
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
How does this type
of fixed cost differ
from a step-variable
cost?
Step-variable costs can be adjusted more
quickly and . . .
The width of the activity steps is much
wider for the fixed cost.
Fixed Costs and Relevant Range
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
A mixed cost
has both fixed
and variable
components.
Mixed Costs
Komponen tetap mixed
costs, biaya keluar
walaupun produksi 0.
Komponen variabel mixed
costs, biaya keluar
proporsional dgn jumlah yg
diproduksi.
Ketika sdh berproduksi,
mixed costs bersifat spt
variabel cost
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Fixed Monthly
Utility Charge
Variable
Utility Charge
Unit Produksi
To
tal
Co
st
Mixed Costs
X
Y
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Contoh mixed cost
Unit Variable Cost Fixed Cost Total Cost
100.000 3.000.000 10.000.000 13.000.000
200.000 6.000.000 10.000.000 16.000.000
300.000 9.000.000 10.000.000 19.000.000
400.000 12.000.000 10.000.000 22.000.000
Hal-hal yang hrs dipertimbankan dlm menilai perilau biaya :
1. Batasan waktu
2. Resourches and output-> sbr daya fleksibel & terikat
3. Penggerak tingkat non unit
Perilaku biaya bertahap1.Baya bertahap, biaya konstan utk waktu ttt, kemudian
pd tingkat ttt naik ke tingkat lbh tinggi
2. Biaya pesanan, kombinasi biaya tetap dan biaya variabel
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Fixed Monthly
Utility Charge
Variable
Utility Charge
Unit
To
tal
Co
st
Mixed Costs
X
Y
The total mixed cost line can be expressed
as an equation: Y = a + bX
Where: Y = the total mixed cost
a = the total fixed cost (the
vertical intercept of the line)
b = the variable cost per unit of
activity (the slope of the line)
X = the level of activity (Output)
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Fixed Monthly
Utility Charge
Variable
Utility Charge
Unit
To
tal
Co
st
Mixed Costs - persamaan linear
bX
a
X
Y
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Metode memisahkan Mixed Costs
Scatterplot Method
Metode kuadrat terkecil
High-Low Method
Engineering Estimates
Account Analysis
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Account Analysis
Each account is classified as either
variable or fixed based on the analyst’s
knowledge of how the account behaves.
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Engineering Estimates
Cost estimates are based on an evaluation
of production methods, and material, labor
and overhead requirements.
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
WiseCo recorded the following production activity and maintenance costs for two months:
Using these two levels of activity, compute:
the variable cost per unit; the fixed cost; and then express the costs in equation form Y = a + bX.
The High-Low Method
Units Cost
High activity level 9,000 9,700$
Low activity level 5,000 6,100
Change 4,000 3,600$
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Unit variable cost =Change in cost
Change in units
Units Cost
High activity level 9,000 9,700$
Low activity level 5,000 6,100
Change 4,000 3,600$
The High-Low Method
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Units Cost
High activity level 9,000 9,700$
Low activity level 5,000 6,100
Change 4,000 3,600$
The High-Low Method
Unit variable cost = $3,600 ÷ 4,000 units = $0.90 per unit
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Units Cost
High activity level 9,000 9,700$
Low activity level 5,000 6,100
Change 4,000 3,600$
The High-Low Method
Unit variable cost = $3,600 ÷ 4,000 units = $0.90 per unit
Fixed cost = Total cost – Total variable cost
Fixed cost = $9,700 – ($0.90 per unit × 9,000 units)
Fixed cost = $9,700 – $8,100 = $1,600
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Unit variable cost = $3,600 ÷ 4,000 units = $0.90 per unit
Fixed cost = Total cost – Total variable cost
Fixed cost = $9,700 – ($0.90 per unit × 9,000 units)
Fixed cost = $9,700 – $8,100 = $1,600
Total cost = Fixed cost + Variable cost (Y = a + bX)
Y = $1,600 + $0.90X
Units Cost
High activity level 9,000 9,700$
Low activity level 5,000 6,100
Change 4,000 3,600$
The High-Low Method
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
The Scatterplot Method
Plot the data points on a
graph (total cost vs. activity).
0 1 2 3 4
*
To
tal
Co
st
in
1,0
00’s
of
Do
llars
10
20
0
***
**
**
*
*
Activity, 1,000’s of Units Produced
X
Y
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
The Scatterplot MethodDraw a line through the data points with about an
equal numbers of points above and below the line.
0 1 2 3 4
*
To
tal
Co
st
in
1,0
00’s
of
Do
llars
10
20
0
***
**
**
*
*
Activity, 1,000’s of Units Produced
X
Y
Sulit memilih dua titik yg dpt mewakili
semua titik yg ada- tk objektivitas
rendah
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
The Scatterplot Method
Estimated fixed cost = $10,000
0 1 2 3 4
*
To
tal
Co
st
in
1,0
00’s
of
Do
llars
10
20
0
***
**
**
*
*
Activity, 1,000’s of Units Produced
X
Y
The slope of this line is the variable unit
cost. (Slope is the change in total cost for
a one unit change in activity).
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
The Scatterplot Method
Slope =Change in cost
Change in units
Horizontal distance is
the change in activity.
0 1 2 3 4
*
To
tal
Co
st
in
1,0
00’s
of
Do
llars
10
20
0
***
**
**
*
*
Activity, 1,000’s of Units Produced
X
Y
Vertical
distance
is the
change
in cost.
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Accountants and managers
may use computer software
to fit a regression line
through the data points.
The cost analysis objective
is the same: Y = a + bx
Metode kuadrat terkecil
Least-squares regression also provides a statistic, called
the adjusted R2, that is a measure of the goodness
of fit of the regression line to the data points.
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
0 1 2 3 4
To
tal
Co
st
10
20
0
Activity
*
***
**
****
Least-Squares Regression Method
R2 is the percentage dari variabilitas
var terikat yg dijelaskan oleh var bebas
R2 for this relationship is near
100% since the data points are
very close to the regression line.
X
Y
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
PERHITUNGAN MENGGUNAKAN ALAT STATTISTIK; SPSS
ATAU EXCEL ATAU MANUAL
BULAN UNIT (X) BIAYA PROD
(Y)
JAN 60.000 5.000.000
FEB 65.000 9.400.000
MARET 75.000 8.400.000
APRIL 80.000 9.100.000
MEI 90.000 11.000.000
JUNI 95.000 15.000.000
JULI 100.000 12.500.000
AGUST 115.000 14.000.000
SEPT 120.000 14.000.000
OKT 130.000 12.000.000
NOV 140.000 15.000.000
DES 175.000 20.000.000
Untuk mengetahui taksiran
jumlah UNIT tertentu
digunakan persamaan garis
lurus :
Y = a + bx
Untuk mencari nilai a dan b
digunakan persamaan berikut
ini :
∑Y = a.n + b∑X
∑XY = a∑X + b∑X²
Contoh :
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Let’s put our
knowledge of cost
behavior to work by
preparing a
contribution format
income statement.
The Contribution Format
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
The Contribution Format
Total Unit
Sales Revenue 100,000$ 50$
Less: Variable costs 60,000 30
Contribution margin 40,000$ 20$
Less: Fixed costs 30,000
Net income 10,000$
The contribution margin format emphasizes cost
behavior. Contribution margin covers fixed costs
and provides for income.
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
The Contribution Format
Used primarily for
external reporting.
Used primarily by
management.
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
End of Chapter 5
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Terimakasih,
see you again,
byeeee….!!!!!!
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
CONTOH KASUS
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
If sales salaries and commissions are $10,000
when 80,000 units are sold and $14,000 when
120,000 units are sold, what is the variable
portion of sales salaries and commission?
a. $0.08 per unit
b. $0.10 per unit
c. $0.12 per unit
d. $0.125 per unit
The High-Low Method
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
If sales salaries and commissions are $10,000
when 80,000 units are sold and $14,000 when
120,000 units are sold, what is the variable
portion of sales salaries and commission?
a. $0.08 per unit
b. $0.10 per unit
c. $0.12 per unit
d. $0.125 per unit
The High-Low Method
$4,000 ÷ 40,000 units
= $0.10 per unit
Units Cost
High level 120,000 14,000$
Low level 80,000 10,000
Change 40,000 4,000$
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
If sales salaries and commissions are $10,000
when 80,000 units are sold and $14,000 when
120,000 units are sold, what is the fixed portion
of sales salaries and commissions?
a. $ 2,000
b. $ 4,000
c. $10,000
d. $12,000
The High-Low Method
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
If sales salaries and commissions are $10,000
when 80,000 units are sold and $14,000 when
120,000 units are sold, what is the fixed portion
of sales salaries and commissions?
a. $ 2,000
b. $ 4,000
c. $10,000
d. $12,000
The High-Low Method
Total cost = Total fixed cost +
Total variable cost
$14,000 = Total fixed cost +
($0.10 × 120,000 units)
Total fixed cost = $14,000 - $12,000
Total fixed cost = $2,000