BAB. PERILAKU BIAYA : Analisis dan Penggunaan

Transcription

1 BAB 3 PERILAKU BIAYA : Analisis dan Penggunaan

2 Types of Cost Behavior Patterns Recall the summary of our cost behavior discussion from Chapter 2. 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.

3 Perilaku Biaya Examples of normally variable costs Merchandisers Cost of Goods Sold Manufacturers Direct Material, Direct Labor, and Variable Manufacturing Overhead Service Organizations Supplies and travel Merchandisers and Manufacturers Sales commissions and shipping costs Examples of normally fixed costs Merchandisers, manufacturers, and service organizations Real estate taxes, Insurance, Sales salaries Depreciation, Advertising

4 The Activity Base Units produced Machine hours A measure of the event causing the incurrence of a variable cost a cost driver Miles driven Labor hours

5 Cost Step-Variable Costs Total cost remains constant within a narrow range of activity. Activity

6 Cost Step-Variable Costs Total cost increases to a new higher cost for the next higher range of activity. Activity

7 Total Cost The Linearity Assumption and the Relevant Range Economist s Curvilinear Cost Function Activity

8 Total Cost The Linearity Assumption and the Relevant Range Economist s Curvilinear Cost Function Accountant s Straight-Line Approximation (constant unit variable cost) Activity

9 Total Cost The Linearity Assumption and the Relevant Range Relevant Range Economist s Curvilinear Cost Function A straight line closely approximates a curvilinear variable cost line within the relevant range. Accountant s Straight-Line Approximation (constant unit variable cost) Activity

10 Types of Fixed Costs Fixed Costs Committed Long-term, cannot be reduced in the short term. Examples Depreciation on Buildings and Equipment Discretionary May be altered in the short-term by current managerial decisions Examples Advertising and Research and Development

11 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.

12 Fixed Costs and Relevant Range 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. Continue

13 Rent Cost in Thousands of Dollars Fixed Costs and Relevant Range 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 ,000 2,000 3,000 Rented Area (Square Feet)

14 Fixed Costs and Relevant Range 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.

15 Mixed Costs A mixed cost has both fixed and variable components. 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

16 Total Cost Mixed Costs Y Variable Utility Charge Unit Produksi X Fixed Monthly Utility Charge

17 Contoh mixed cost Unit Variable Cost Fixed Cost Total Cost 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 bertahap 1.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

18 Total Cost Mixed Costs Y Unit 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) X Variable b = the variable cost per unit of activity (the slope of the line) Utility Charge X = the level of activity (Output) Fixed Monthly Utility Charge

19 Total Cost Mixed Costs - persamaan linear Y bx Variable Utility Charge Unit a X Fixed Monthly Utility Charge

20 Metode memisahkan Mixed Costs Account Analysis Engineering Estimates High-Low Method Scatterplot Method Metode kuadrat terkecil

21 Account Analysis Each account is classified as either variable or fixed based on the analyst s knowledge of how the account behaves.

22 Engineering Estimates Cost estimates are based on an evaluation of production methods, and material, labor and overhead requirements.

23 The High-Low Method WiseCo recorded the following production activity and maintenance costs for two months: Units Cost High activity level 9,000 $ 9,700 Low activity level 5,000 6,100 Change 4,000 $ 3,600 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.

24 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 Unit variable cost = Change in cost Change in units

25 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 Unit variable cost = $3,600 4,000 units = $0.90 per unit

26 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 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

27 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 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

28 Total Cost in 1,000 s of Dollars The Scatterplot Method Y Plot the data points on a graph (total cost vs. activity) X Activity, 1,000 s of Units Produced

29 Total Cost in 1,000 s of Dollars The Scatterplot Method Draw a line through the data points with about an equal numbers of points above and below the line Y 0 X Activity, 1,000 s of Units Produced Sulit memilih dua titik yg dpt mewakili semua titik yg ada- tk objektivitas rendah

30 Total Cost in 1,000 s of Dollars The Scatterplot Method 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). Estimated fixed cost = $10,000 0 X Activity, 1,000 s of Units Produced

31 Total Cost in 1,000 s of Dollars The Scatterplot Method Y Slope = Change in cost Change in units Horizontal distance is the change in activity. 0 X Activity, 1,000 s of Units Produced Vertical distance is the change in cost.

32 Metode kuadrat terkecil 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 Least-squares regression also provides a statistic, called the adjusted R 2, that is a measure of the goodness of fit of the regression line to the data points.

33 Total Cost Least-Squares Regression Method R 2 is the percentage dari variabilitas var terikat yg dijelaskan oleh var bebas 20 Y 10 R 2 for this relationship is near 100% since the data points are very close to the regression line. 0 X Activity

34 PERHITUNGAN MENGGUNAKAN ALAT STATTISTIK; SPSS ATAU EXCEL ATAU MANUAL BULAN UNIT (X) BIAYA PROD (Y) JAN FEB MARET APRIL MEI JUNI JULI AGUST 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 : SEPT OKT NOV DES

35 The Contribution Format Let s put our knowledge of cost behavior to work by preparing a contribution format income statement.

36 The Contribution Format Total Unit Sales Revenue $ 100,000 $ 50 Less: Variable costs 60, 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.

37 The Contribution Format Used primarily for external reporting. Used primarily by management.

38 End of Chapter 5

39 Terimakasih, see you again, byeeee.!!!!!!

40 CONTOH KASUS

41 The High-Low Method 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

42 The High-Low Method 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 Units Cost High level 120,000 $ 14,000 Low level 80,000 10,000 Change 40,000 $ 4,000 $4,000 40,000 units = $0.10 per unit

43 The High-Low Method 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

44 The High-Low Method 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 Total cost = Total fixed cost + Total variable cost $14,000 = Total fixed cost + ($ ,000 units) Total fixed cost = $14,000 - $12,000 Total fixed cost = $2,000