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2-1
Perilaku BiayaPerilaku Biaya3
2-2
Fixed CostsFixed CostsFixed CostsFixed Costs
Fixed costs (biaya tetap) adalah biaya-biaya yang jumlah totalnya konstan
dalam rentang tertentu meskipun tingkat driver aktivitasnya berubah.
Konsep Dasar Perilaku BiayaKonsep Dasar Perilaku Biaya 1
Dua lini produksi masing-masing dapat menghasilkan10.000 komputer per tahun. Pekerja
pada masing-masing lini diawasi seorang supervisor yang digaji $24.000 per tahun. Untuk produksi hingga
10.000 unit, satu lini hanya memerlukan satu supervisor. Untuk produksi antara10.001 hingga
20.000 komputer, satu lini membutuhkan dua supervisor.
2-3
Konsep Dasar Perilaku BiayaKonsep Dasar Perilaku Biaya 1
Supervision Computers Processed Unit Cost
$24,000 4,00024,000 8,00024,000 10,00048,000 12,00048,000 16,00048,000 20,000
Days Computers, Inc.
2-4
Konsep Dasar Perilaku BiayaKonsep Dasar Perilaku Biaya 1
Supervision Computers Processed Unit Cost
$24,000 4,00024,000 8,00024,000 10,000
48,000 12,00048,000 16,00048,000 20,000
2-5
Konsep Dasar Perilaku BiayaKonsep Dasar Perilaku Biaya 1
Supervision Computers Processed Unit Cost
$24,000 4,000 $6.0024,000 8,000 3.0024,000 10,000 2.4048,000 12,000 4.0048,000 16,000 3.0048,000 20,000 2.40
Days Computers, Inc.
2-6
Konsep Dasar Perilaku BiayaKonsep Dasar Perilaku Biaya 1
4,000 8,000 12,000 16,000 20,000
$48,000
24,000
Supervision
Cost
F = $48,000
Fixed Cost BehaviorFixed Cost Behavior
Number of Computers Processed
2-7
Variable CostsVariable CostsVariable CostsVariable Costs
Variable costs (biaya variabel) adalah biaya-biaya yang jumlah totalnya berubah secara langsung dan proporsional dengan
berubahnya suatu driver aktivitas.
Konsep Dasar Perilaku BiayaKonsep Dasar Perilaku Biaya 1
Satu unit disk drive 3½-inci ditambahkan ke setiap unit komputer dengan biaya $30 per komputer.
Total biaya disk drive untuk masing-masing level produksi akan berubah.
2-8
Konsep Dasar Perilaku BiayaKonsep Dasar Perilaku Biaya 1
Total Cost of Number of Unit Cost ofDisk Drives Computers Produced Disk Drives
$120,000 4,000 $30
240,000 8,000 30
360,000 12,000 30
480,000 16,000 30
600,000 20,000 30
Days Computers, Inc.
2-9
Konsep Dasar Perilaku BiayaKonsep Dasar Perilaku Biaya 1
Total Cost of Number of Unit Cost ofDisk Drives Computers Produced Disk Drives
$120,000 4,000 $30240,000 8,000 30360,000 12,000 30480,000 16,000 30600,000 20,000 30
Days Computers, Inc.
2-10
Konsep Dasar Perilaku BiayaKonsep Dasar Perilaku Biaya 1
4,000 8,000 12,000 16,000 20,000
$600
120
Cost
VYV = $30X
Variable Cost BehaviorVariable Cost Behavior
(in thousands)
480
360
240
Number of Computers Processed
2-11
Konsep Dasar Perilaku BiayaKonsep Dasar Perilaku Biaya 1
Cost
Nonlinearity of Variable CostsNonlinearity of Variable Costs
($)
Units of Activity Driver
2-12
Konsep Dasar Perilaku BiayaKonsep Dasar Perilaku Biaya 1
Cost
Nonlinearity of Variable CostsNonlinearity of Variable Costs
($)
X*
Units of Activity Driver
Large
Error
Region
Error
Relevant Range
0
2-13
Mixed costs (biaya campuran) adalah biaya-biaya yang memiliki, baik komponen tetap maupun
variabel.
Mixed Mixed CostsCosts
Mixed Mixed CostsCosts
Konsep Dasar Perilaku BiayaKonsep Dasar Perilaku Biaya 1
2-14
Mixed Mixed CostsCosts
Mixed Mixed CostsCosts
Konsep Dasar Perilaku BiayaKonsep Dasar Perilaku Biaya 1
Y = Fixed cost + Total variable cost
Y = F + VX
dengan
Y = Total cost
Dalam contoh Days Computer, biaya penjualan dinyatakan dengan persamaan sbb::
Y = $300,000 + $50X
2-15
Selling Cost Per Unit
Mixed CostsMixed Costs
Days Computers, Inc.
Fixed Cost of Selling
Variable Cost of Selling
Total Cost
Computers Sold
$300,000 $ 200,000 $ 500,000 4,000 $125.00
300,000 400,000 700,000 8,000 87.50
300,000 600,000 900,000 12,000 75.00
300,000 800,000 1,100,000 16,000 68.75
300,000 1,000,000 1,300,000 20,000 65.00
Konsep Dasar Perilaku BiayaKonsep Dasar Perilaku Biaya 1
2-16
Mixed Cost BehaviorMixed Cost BehaviorCost
(in thousands)
$1,500
Number of Computers Sold
Variable Costs
Fixed Cost
500
300
700
900
1,100
1,300
4,000 8,000 12,000 16,000 20,000
Konsep Dasar Perilaku BiayaKonsep Dasar Perilaku Biaya 1
2-17
Sumber DayaSumber Daya, A, Akktivittivitaas, s, dandan Perilaku Perilaku BiayaBiaya 2
Resources (Sumber Daya)Resources (Sumber Daya)
Flexible resources (sumber daya fleksibel) dibeli ketika digunakan dan dibutuhkan, umumnya dianggap sebagai variable costs.
Example: Materials, energy
Committed resources (sumber daya terikat) dibeli/diperoleh sebelum digunakan, umumnya diangap fixed costs.
Example: Membeli atau menyewaguna bangunan atau peralatan
2-18
Sumber DayaSumber Daya, A, Akktivittivitaas, s, dandan Perilaku Perilaku BiayaBiaya 2
Biaya memiliki fungsi (pola) step cost fjika tingkat biayanya konstan dalam suatu rentang
output dan kemudian melompat ke tingkat yang lebih tinggi di suatu titik.
2-19
Sumber DayaSumber Daya, A, Akktivittivitaas, s, dandan Perilaku Perilaku BiayaBiaya 2
Step-Cost FunctionStep-Cost Function
Cost
$600
100 120
100
200
20 40 60 80Activity Outputs (Units)
300
400
500
2-20
Sumber DayaSumber Daya, A, Akktivittivitaas, s, dandan Perilaku Perilaku BiayaBiaya 2
Step-Fixed CostsStep-Fixed Costs
Cost
$150,000
100,000
50,000
2,500 5,000 7,500
Activity Output (Number of Engineering Change Orders)
Normal Operating
Range (Relevant
Range)
2-21
The High-Low Method The Scatterplot Method The Method of Least
Squares
Variable Component
Fixed Component
Metode-Metode Pemisahan Biaya Metode-Metode Pemisahan Biaya CampuranCampuran 3
2-22
Y = F + VX
Total activity cost
Fixed cost component
Variable cost per unit of activity
Measure of activity output
Metode-Metode Pemisahan Biaya Metode-Metode Pemisahan Biaya CampuranCampuran 3
2-23
Month Material Handling Costs No. of MovesJanuary $2,000 100February 3,090 125March 2,780 175April 1,990 200May 7,500 500June 5,300 300July 4,300 250August 6,300 400September 5,600 475October 6,240 425
Step 1: Solve for variable cost (V)V = Change in cost / Change in activity
Step 1: Solve for variable cost (V)V = Change in cost / Change in activity
The High-Low MethodThe High-Low Method
Metode-Metode Pemisahan Biaya Metode-Metode Pemisahan Biaya CampuranCampuran 3
2-24
Low
High
Month Material Handling Costs No. of MovesJanuary $2,000 100February 3,090 125March 2,780 175April 1,990 200May 7,500 500June 5,300 300July 4,300 250August 6,300 400September 5,600 475October 6,240 425
The High-Low MethodThe High-Low Method
Metode-Metode Pemisahan Biaya Metode-Metode Pemisahan Biaya CampuranCampuran 3
V = $7,500 – $2,000
500 – 100
2-25
V = $7,500 – $2,000
500 – 100
V = $13.75 V = $13.75
Step 2: Using either the high cost or low cost, solve for the total fixed cost (F).
Step 2: Using either the high cost or low cost, solve for the total fixed cost (F).
The High-Low MethodThe High-Low Method
Metode-Metode Pemisahan Biaya Metode-Metode Pemisahan Biaya CampuranCampuran 3
2-26
Y = F + V(X)
$7,500 = F + $13.75(500)
$625 = F
High End
High End
Y = F + V(X)
$2,000 = F + $13.75(100)
$625 = F
Low End
Low End
The cost formula using the high-low method is:
Total cost = $625 + ($13.75 x # of moves)
The High-Low MethodThe High-Low Method
Metode-Metode Pemisahan Biaya Metode-Metode Pemisahan Biaya CampuranCampuran 3
2-27
Mat
eria
l Han
dlin
g C
ost
Number of Moves
Graph A--Anderson Company
$9,000 –
8,000 –
7,000 –
6,000 –
5,000 –
4,000 –
3,000 –
2,000 –
1,000 –
100 200 300 400 500
| | | | |
1
2 3
6
7
8
9
10
5
4
The Scattergraph for Anderson CompanyThe Scattergraph for Anderson Company
Metode-Metode Pemisahan Biaya Metode-Metode Pemisahan Biaya CampuranCampuran 3
2-28Number of Moves
Graph B--High-Low Line
$9,000 –
8,000 –
7,000 –
6,000 –
5,000 –
4,000 –
3,000 –
2,000 –
1,000 –
100 200 300 400 500
| | | | |
1
2 3
6
7
8
9
10
5
4
Metode-Metode Pemisahan Biaya Metode-Metode Pemisahan Biaya CampuranCampuran 3
Mat
eria
l Han
dlin
g C
ost
The Scattergraph for Anderson CompanyThe Scattergraph for Anderson Company
2-29Number of Moves
Graph C—One Possible Scattergraph Line
$9,000 –
8,000 –
7,000 –
6,000 –
5,000 –
4,000 –
3,000 –
2,000 –
1,000 –
100 200 300 400 500
| | | | |
1
2 3
6
7
8
9
10
5
4
3M
ater
ial H
andl
ing
Cos
t
Metode-Metode Pemisahan Biaya Metode-Metode Pemisahan Biaya CampuranCampuran
The Scattergraph for Anderson CompanyThe Scattergraph for Anderson Company
2-30
ActivityCost
0
Activity Output
Graph A--Nonlinear Relationship
Cost Behavior PatternsCost Behavior Patterns
Metode-Metode Pemisahan Biaya Metode-Metode Pemisahan Biaya CampuranCampuran 3
2-31
Graph B--Upward Shift in Cost RelationshipActivity
Cost
0
Activity Output
Metode-Metode Pemisahan Biaya Metode-Metode Pemisahan Biaya CampuranCampuran 3
Cost Behavior PatternsCost Behavior Patterns
2-32
Graph C--Presence of OutliersActivity
Cost
0
Activity OutputOutlierOutlier
OutlierOutlier
Metode-Metode Pemisahan Biaya Metode-Metode Pemisahan Biaya CampuranCampuran 3
Cost Behavior PatternsCost Behavior Patterns
2-33
2,780 2,900 -120 14,4001,990 3,200 -1,10 1,464,1007,500 6,800 700 490,0005,300 4,400 900 810,0004,300 3,800 500 250,0006,300 5,600 700 490,0005,600 6,500 -900 810,0006,240 5,900 340 115,600
Total measure of closeness 5,068,200
The Method of Least SquaresThe Method of Least Squares
Annual Cost Predicted Cost Deviation Deviation Squared
$2,000 $2,000 0 03,090 2,300 790 624,100
$3,090$3,090- 2,300- 2,300
790 x 790790 x 790
Metode-Metode Pemisahan Biaya Metode-Metode Pemisahan Biaya CampuranCampuran 3
2-34
Material Handling Cost
0Number of Moves
Line Deviations
$9,000 –
8,000 –
7,000 –
6,000 –
5,000 –
4,000 –
3,000 –
2,000 –
1,000 –
100 200 300 400 500
| | | | |
1
2
3
6
7
8
910
5
4
The Method of Least SquaresThe Method of Least Squares
Metode-Metode Pemisahan Biaya Metode-Metode Pemisahan Biaya CampuranCampuran 3
2-35
Month Costs # MovesJanuary $2,000 100February 3,090 125March 2,780 175April 1,990 200May 7,500 500June 5,300 300July 4,300 250August 6,300 400September 5,600 475October 6,240 425
Spreadsheet Data for Anderson Company
The Method of Least SquaresThe Method of Least Squares
Metode-Metode Pemisahan Biaya Metode-Metode Pemisahan Biaya CampuranCampuran 3
2-36
SUMMARY OUTPUT Regression StatisticsMultiple R 0.92894908R. Square 0.862946394Adjusted R 0.845814693
SquareStandard Error 770.4987038Observations 10
ANOVAdf SS MS F
Regression 1 29903853.98 29903853.98 50.37132077Residual 8 4749346.021 593668.2526Total 9 34653200
Coefficient Standard Error t-Stat P-valueIntercept 854.4993582 569.7810263 1.49967811 0.172079925X Variable 1 12.3915276 1.745955536 7.097275588 0.000102268
Regression Output for Anderson CompanyRegression Output for Anderson Company
The Method of Least SquaresThe Method of Least Squares
Metode-Metode Pemisahan Biaya Metode-Metode Pemisahan Biaya CampuranCampuran 3
2-37
The results give rise to the following equation:
Material handling
cost= $854.50 + ($12.39 x number of items)
The Method of Least SquaresThe Method of Least Squares
Metode-Metode Pemisahan Biaya Metode-Metode Pemisahan Biaya CampuranCampuran 3
2-38
Coefficient of CorrelationCoefficient of Correlation
Positive Correlation
Machine Hours
Utilities Costs
r approaches +1
Machine Hours
Utilities Costs
Reliability of Cost FormulasReliability of Cost Formulas 4
2-39
Negative Correlation
Hours of Safety
Training
Industrial Accidents
r approaches –1
Hours of Safety
Training
Industrial Accidents
Coefficient of CorrelationCoefficient of Correlation
Reliability of Cost FormulasReliability of Cost Formulas 4
2-40
No Correlation
Hair Length
Accounting Grade
r ~ 0
Hair Length
Accounting Grade
Coefficient of CorrelationCoefficient of Correlation
Reliability of Cost FormulasReliability of Cost Formulas 4
2-41
Y = F + VY = F + V1 1 XX1 1 + V+ V2 2 XX22
X1 = Number of moves X2 = The total distance
Multiple RegressionMultiple Regression 5
2-42
Material Handling Number PoundsMonth Cost of Moves Moved
January $2,000 100 6,000February 3,090 125 15,000March 2,780 175 7,800April 1,990 200 600May 7,500 500 29,000June 5,300 300 23,000July 4,300 250 17,000August 6,300 400 25,000September 5,600 475 12,000October 6,240 425 22,400
Multiple RegressionMultiple Regression 5
2-43
Y = $507 + $7.84X + $0.11X1 2
= $507 + $7.84(350) + $0.11(17,000)
= $507 + $2.744 + $1,870
= $5,121
Multiple RegressionMultiple Regression 5
2-44
The Learning Curve and The Learning Curve and Nonlinear Cost BehaviorNonlinear Cost Behavior 6
2-45
1 100 100 1002 80 (0.8 x 100) 160 603 70.21 210.63 50.634 64 (0.8 x 80) 256 45.375 59.57 297.85 41.856 56.17 337.02 39.177 53.45 374.15 37.138 51.20 (0.8 x 64) 409.60 35.45
16 40.96 655.36 28.0632 32.77 1,048.64
Cumulative Cumulative Cumulative Individual Units Number Average Time Total Time: Time for nth of Units per Unit in Hours Labor Hours Unit-Labor Hours (1) (2) (3) = (1) x (2) (4)
Data for Cumulative Average Time Learning Curve with 80 Percent Learning Rate
Data for Cumulative Average Time Learning Curve with 80 Percent Learning Rate
The Learning Curve and The Learning Curve and Nonlinear Cost BehaviorNonlinear Cost Behavior 6
2-46
1,200 –
1,000 –
800 –
600 –
400 –
200 –
0 –1 5 10 15 20 25 30 35 36
Graph of Cumulative Total Hours Required and the Cumulative Average time per Unit
Graph of Cumulative Total Hours Required and the Cumulative Average time per Unit
Tot
al H
ours
Units
Cumulative total hours required
Cumulative average time
per unit
The Learning Curve and The Learning Curve and Nonlinear Cost BehaviorNonlinear Cost Behavior 6
2-47
1 100 100 1002 80 (0.8 x 100) 180 903 70.21 259.21 83.404 64 (0.8 x 80) 314.21 78.555 59.57 373.78 74.766 56.17 429.95 71.667 53.45 483.40 69.068 51.20 (0.8 x 64) 534.60 66.83
16 40.96 892.00 55.75
Cumulative Individual Unit Cumulative Cumulative Number Time for nth Unit Total Time: Average Time per of Units in Labor Hours Labor Hours Unit-Labor Hours (1) (2) (3) (4) = (3)/(1)
Data for an Incremental Unit-Time Learning Curve with an 80 Percent Learning Rate
Data for an Incremental Unit-Time Learning Curve with an 80 Percent Learning Rate
The Learning Curve and The Learning Curve and Nonlinear Cost BehaviorNonlinear Cost Behavior 6
2-48
Managerial JudgmentManagerial Judgment 7
Managerial judgment is critically important in determining cost
behavior and is by far the most widely used method in practice.
2-49
End of End of Chapter 3Chapter 3