B3 perilaku biaya

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 remainsproportional 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 goessame even when the activity down as activity level goes up.

level changes within therelevant range.

Recall the summary of our cost behavior discussion from Chapter 2.


Perilaku Biaya

MerchandisersCost of Goods Sold

ManufacturersDirect 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 Activity Base

Machinehours

Laborhours

Unitsproduced

Milesdriven

A measure of the event causing the incurrence of a variable cost – a cost driver


Step-Variable Costs

Activity

Co

st

Total cost remainsconstant within anarrow range of

activity.


Step-Variable Costs

Activity

Co

st

Total cost increases to a new higher cost for the

next higher range of activity.


The Linearity Assumption and the Relevant Range

Activity

To

tal

Co

st

Economist’sCurvilinear Cost

Function


Activity

To

tal

Co

st


Function

Accountant’s Straight-Line Approximation (constant

unit variable cost)



Activity

To

tal

Co

st RelevantRange


Accountant’s Straight-Line Approximation (constant

unit variable cost)


Function

A straight line closely

approximates a curvilinear variable cost line within the

relevant range.

A straight line closely

approximates a curvilinear variable cost line within the

relevant range.


Types of Fixed Costs

Fixed Costs

DiscretionaryMay be altered in the short-term by current managerial decisions

CommittedLong-term, cannot be reduced in the short

term.

ExamplesDepreciation on Buildings and

Equipment

ExamplesAdvertising and Research and Development


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.

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.


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


Ren

t C

ost

in

T

ho

us

and

s o

f D

oll

ars

0 1,000 2,000 3,000 Rented Area (Square Feet)

0

30

60


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.


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.



A mixed costhas both fixed and variablecomponents.

Mixed Costs

Consider thefollowing electric utility example.


Fixed Monthly

Utility Charge

Variable

Utility Charge

Activity (Kilowatt Hours)

To

tal

Uti

lity

Co

st

Mixed Costs

X

Y

Total mixed cost


Total mixed cost Y

= a + bX

Fixed Monthly

Utility Charge

Variable

Utility Charge


To

tal

Uti

lity

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 (thevertical intercept of the line)

b = the variable cost per unit ofactivity (the slope of the line)

X = the level of activity


Fixed Monthly

Utility Charge

Variable

Utility Charge


To

tal

Uti

lity

Co

st

Total mixed cost Y

= a + bX

Mixed Costs

bX

aX

Y


The Analysis of Mixed Costs

Engineering Approach

Account Analysis

Scattergraph Method

Least-Square Regression Method

High-Low Method


Account Analysis

Each account is classified as eithervariable or fixed based on the analyst’s

knowledge of how the account behaves.


Engineering Estimates

Cost estimates are based on an evaluation of production methods, and material, labor

and overhead requirements.


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$


Unit variable cost =Change� in costChange in units

Units Cost


The High-Low Method


Units Cost


The High-Low Method

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


Units Cost


The High-Low Method


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



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


The High-Low Method


The Scattergraph MethodPlot the data points on a

graph (total cost vs. activity).

0 1 2 3 4

*

To

tal

Co

st i

n1

,000

’s o

f D

oll

ars

10

20

0

***

**

**

*

*

Activity, 1,000’s of Units Produced

X

Y


The Scattergraph 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 i

n1

,000

’s o

f D

oll

ars

10

20

0

***

**

**

*

*


X

Y


The Scattergraph Method

Estimated fixed cost = $10,000

0 1 2 3 4

*

To

tal

Co

st i

n1

,000

’s o

f D

oll

ars

10

20

0

***

**

**

*

*


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 Scattergraph Method

Slope = Change in costChange in units

Horizontal distance is the change in activity.

0 1 2 3 4

*

To

tal

Co

st i

n1

,000

’s o

f D

oll

ars

10

20

0

***

**

**

*

*


X

Y

Vertical distance

is the change in cost.


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 Method

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.

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.


0 1 2 3 4

To

tal

Co

st

10

20

0

Activity

****

**

****

Least-Squares Regression Method

R2 is the percentage of the variationin total cost explained by the activity.

R2 for this relationship is near100% since the data points are

very close to the regression line.X

Y


Let’s put our

knowledge of cost

behavior to work by

preparing a

contribution format

income statement.

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.



Comparison of the Contribution Income Statement with the Traditional Income Statement

Traditional Approach Contribution Approach (costs organized by function) (costs organized by behavior)

Sales 100,000$ Sales 100,000$ Less cost of goods sold 70,000 Less variable expenses 60,000 Gross margin 30,000$ Contribution margin 40,000$ Less operating expenses 20,000 Less fixed expenses 30,000 Net income 10,000$ Net income 10,000$

Used primarily forexternal reporting.

Used primarily bymanagement.


End of Chapter 5


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


CONTOH KASUS


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


a. $0.08 per unit

b. $0.10 per unit

c. $0.12 per unit

d. $0.125 per unit

The High-Low Method



a. $0.08 per unit

b. $0.10 per unit

c. $0.12 per unit

d. $0.125 per unit


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$


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


a. $ 2,000

b. $ 4,000

c. $10,000

d. $12,000

The High-Low Method



a. $ 2,000

b. $ 4,000

c. $10,000

d. $12,000


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

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