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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.
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
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 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 remainsconstant within anarrow 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’sCurvilinear Cost
Function
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Activity
To
tal
Co
st
Economist’sCurvilinear 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 RelevantRange
The Linearity Assumption and the Relevant Range
Accountant’s Straight-Line Approximation (constant
unit variable cost)
Economist’sCurvilinear 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.
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
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
© 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.
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
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
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 costhas both fixed and variablecomponents.
Mixed Costs
Consider thefollowing electric utility example.
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Fixed Monthly
Utility Charge
Variable
Utility Charge
Activity (Kilowatt Hours)
To
tal
Uti
lity
Co
st
Mixed Costs
X
Y
Total mixed cost
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Total mixed cost Y
= a + bX
Fixed Monthly
Utility Charge
Variable
Utility Charge
Activity (Kilowatt Hours)
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
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Fixed Monthly
Utility Charge
Variable
Utility Charge
Activity (Kilowatt Hours)
To
tal
Uti
lity
Co
st
Total mixed cost Y
= a + bX
Mixed Costs
bX
aX
Y
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
The Analysis of Mixed Costs
Engineering Approach
Account Analysis
Scattergraph Method
Least-Square Regression Method
High-Low Method
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Account Analysis
Each account is classified as eithervariable 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 costChange 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 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 McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
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
***
**
**
*
*
Activity, 1,000’s of Units Produced
X
Y
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
The Scattergraph Method
Estimated fixed cost = $10,000
0 1 2 3 4
*
To
tal
Co
st i
n1
,000
’s o
f D
oll
ars
10
20
0
***
**
**
*
*
Activity, 1,000’s of Units Produced
X
Y
The slope of this line is the variable unit cost. (Slope is the change in total cost
for a one unit change in activity).
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
The Scattergraph Method
Slope = Change in costChange in units
Horizontal distance is the change in activity.
0 1 2 3 4
*
To
tal
Co
st i
n1
,000
’s o
f D
oll
ars
10
20
0
***
**
**
*
*
Activity, 1,000’s of Units Produced
X
Y
Vertical distance
is the change in cost.
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Accountants and managers may use computer software to fit a regression line through the data points.
The cost analysis objective is the same: Y = a + bx
Least-Squares Regression Method
Least-squares regression also provides a statistic, called
the adjusted R2, that is a measure of the goodness
of fit of the regression line to the data points.
Least-squares regression also provides a statistic, called
the adjusted R2, that is a measure of the goodness
of fit of the regression line to the data points.
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
0 1 2 3 4
To
tal
Co
st
10
20
0
Activity
****
**
****
Least-Squares Regression Method
R2 is the percentage of the variationin total cost explained by the activity.
R2 for this relationship is near100% since the data points are
very close to the regression line.X
Y
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Let’s put our
knowledge of cost
behavior to work by
preparing a
contribution format
income statement.
The Contribution Format
© The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
The Contribution Format
Total Unit
Sales Revenue 100,000$ 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
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.
© 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
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
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
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
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