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Perilaku Biaya Aktivitas

Pengklasifikasian biaya berdasar perilaku biaya:


1. Biaya Tetap (Fixed cost) biaya yang tidak berubah secara total dalam hubungan dengan beberapa aktivitas atau output yang dipilih 2. Biaya Variabel (Variable cost) biaya yang berubah secara total dalam hubungan dengan beberapa aktivitas atau output yang dipilih 3. Biaya Semivariabel (Semivariable cost) biaya yang memiliki baik komponen tetap dan variabel
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

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A cost that stays the same as output changes is a fixed cost.

Fixed Costs

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

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Total Fixed Cost Graph


$120,000 $100,000 $80,000 $60,000 $40,000 $20,000

Total Costs

F= $60,000

Fixed Costs

0 60 120 180 240 Units Produced (000)

Lease of Machine s $60,000 60,000 60,000 60,000 60,000

Number of Units
0 60,000 120,000 180,000 240,000

Units Cost
N/A $1.00 0.50 0.33 0.25
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To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

A variable cost is a cost that, in total, varies in direct proportion to changes in output.

Variable Cost

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

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Total Variable Cost Graph


$48,000 Total Costs $36,000 $24,000 $12,000 0 60 120 180 240 Units Produced (000) Yv = .20x

Variable Cost

Cost of Power
$ 0 12,000 24,000 36,000 48,000

Number of Units
0 60,000 120,000 180,000 240,000

Units Cost
$ 0 0.20 0.20 0.20 0.20
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To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

A mixed cost is a cost that has both a fixed and a variable component.

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

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Mixed Cost Behavior


$130,000 $110,000 $90,000 $70,000 $50,000 $30,000 0 40 80 120 160 180 Units 200 Sold (000)

Total Costs

Inserts Sold 40,000 $ 20,000 $30,000 $ 50,000 $1.25 80,000 40,000 30,000 70,000 0.86 120,000 60,000 30,000 90,000 0.75 160,000 80,000 30,000 110,000 0.69 To accompany Cost Accounting 12e, by100,000 Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 0.65 200,000 30,000 130,000

Variable Cost of Selling

Fixed Cost of Selling

Total Selling Cost

Selling Cost per Unit

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Mengklasifikasi Biaya sesuai dengan prilaku


1. Batasan Waktu
2. Sumber daya dan ukuran keluaran 3. Penggerak tingkat nonunit

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

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Model Perilaku Biaya Aktivitas


Masukan : Bahan Baku Energi Aktivitas Tenaga Kerja Keluaran Aktivitas

Modal

Perubahan dlm biaya masukan

Keluaran Aktivitas

Perubahan pd keluaran

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

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Penggunaan Sumber daya & Perilaku Biaya


Sumber daya fleksibel
Sumber daya terikat Perilaku biaya bertahap

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

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Tujuan pemisahan biaya semivariabel:


Perhitungan tarif biaya overhead dan analisis varian

Persiapan anggaran fleksible dan analisis varians


Perhitungan biaya langsung dan analisis varians Analisis titik impas dan analisis biaya-volume laba

Analisis biaya differensial dan komparatif


Maksimisasi laba dan minimisasi biaya jangka

pendek Analisis anggaran modal Analsis profitabilitas pemsaran berdasarkan daerah, produk dan pelanggan.
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

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Asumsi-asumsi Fungsi Biaya


1.

Perilaku biaya diperkirakan dengan fungsi biaya linear dalam rentang yang relevan
Secara grafis, biaya total versus tingkat suatu aktivitas tunggal yang berhubungan dengan biaya itu adalah suatu garis lurus dalam rentang yang relevan

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

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Fungsi Biaya Linear


y = a + bX
Variabel Terikat: Biaya yang diprediksi Variabel Bebas: Pemicu Biaya

Titik Potong: Biaya tetap

Kemiringan Garis: Biaya variable per unit

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

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Fungsi Biaya Tetap, Secara Grafis


Fungsi Biaya Total: Y = $10,000
$60,000

$50,000

$40,000

$30,000

$20,000

$10,000

$0 2000 4000 6000 8000 10000 12000

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

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Fungsi Biaya Variabel, secara Grafis


Fungsi Biaya Total : Y = $5X
$60,000

$50,000

$40,000

$30,000

$20,000

$10,000

$0 2000 4000 6000 8000 10000 12000

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

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Fungsi Biaya Total, secara Grafis


Fungsi Biaya Total: Y = $10,000 + $5X
$70,000

$60,000

$50,000

$40,000

$30,000

$20,000

$10,000

$0 2000 4000 6000 8000 10000 12000

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

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Fungsi-fungsi Biaya Digabungkan


$70,000 $60,000

$50,000

$40,000

Variable Cost Y = $5X Fixed Cost Y = $10,000 B

$30,000

Total Cost Y = $10,000 + $5X

$20,000

$10,000

$0 2000 4000 6000 8000 10000 12000

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

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Metode Pemisahan Biaya Semivariabel:


1. Metode Titik tertinggi dan terendah

2. Metode Scattergraph
3. Metode Least Square

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

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Metode Tinggi-Rendah
Metode analisis kuantitatif paling sederhana Menggunakan hanya nilai-nilai teramati yang

tertinggi dan terendah

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

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Langkah-langkah dalam Metode Tinggi-Rendah


1.

Hitung biaya variabel per unit aktivitas


Biaya Variabel per =

Unit Aktivitas

} Tingkat aktivitas tertinggi - Tingkat aktivitas terendah

Biaya terkait tingkat aktivitas tertinggi

Biaya terkait tingkat aktivitas terendah

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

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Langkah-langkah dalam Metode Tinggi-Rendah


2.

Hitung Biaya Tetap Total


Biaya Total dari tingkat aktivitas tertinggi atau terendah (Biaya Variabel per unit aktivitas X Aktivitas terkait dengan biaya total di atas) Biaya Tetap

3.

Buat ringkas dengan menuliskan persamaan linear

Y = Biaya Tetap + ( Biaya variabel per unit Aktivitas * Aktivitas ) Y = FC + (VCu * X)

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

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Metode Scattergraph:
Langkah-langkahnya:

1. Buat grafik
2. Buat titik-titik di grafik 3. Tarik garis lurus dengan melewati titik-titik 4. Hitung biaya variabel dan biaya tetap

seperti dalam metode titik tertinggi dan terendah

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

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Analisis Regresi
Analisis Regresi adalah metode statistik yang

mengukur jumlah rata-rata perubahan dalam variabel dependen yang terkait dengan suatu unit perubahan dalam salah satu atau lebih variabel independen Lebih akurat dari metode Tinggi-Rendah karena persamaan regresi mengestimasi biaya menggunakan informasi dari semua pengamatan; metode TinggiRendah menggunakan hanya dua pengamatan

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

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Jenis-jenis Regresi
Simple mengestimasi hubungan antara

variabel dependen dan satu variabel independen Multi mengestimasi hubungan antara variabel dependen dan dua atau lebih variabel independen

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

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