Ekonomi Manajerial

dalam Perekonomian Global

Bab 7:

Teori dan Estimasi Biaya

Bahan Kuliah Program Pascasarjana-UHAMKA Program Studi Magister Manajemen
Dosen : Dr. Muchdie, PhD in Economics Jam Konsultasi : Kamis, 16.00-16.30 Telp : 0812-826-3034

Pokok Bahasan
Fungsi Biaya Jangka Pendek Kurva Biaya Jangka Panjang Ukuran Pabrik dan Skala Ekonomis Kurva Pembelajaran Minimisasi Biaya Secara Internasional Manajemen Logistik atau Penawaran Berantai ? Analisis Biaya-Volume-Laba dan Ungkitan Operasi Estimasi Empiris dan Fungsi Biaya Ringkasan, Pertanyaan Diskusi, Soal-Soal dan Alamat Situs Internet Lampiran : Analisis Biaya Menggunakan Kalkulus Studi Kasus Gabungan 3 : Fungsi Produksi dan Biaya di Industri Pengilangan Minyak

Fungsi Biaya Jangka Pendek

Biaya Total (Total Cost) = TC = f(Q) Biaya Tetap Total Fixed Cost) = TFC Biaya Variabel Total (Total Variable Cost) = TVC (Total

TC = TFC + TVC

Fungsi Biaya Jangka Pendek

Biaya Total Rata-Rata (Average Total Cost) = ATC = TC/Q Biaya Tetap Rata-Rata (Average Fixed Cost) = AFC = TFC/Q

Biaya Variabel Rata-Rata Variable Cost) = AVC = TVC/Q

ATC = AFC + AVC Biaya Marjinal (Marginal Cost) = TC/Q = TVC/Q

(Average

Fungsi Biaya Jangka Pendek

Q 0 1 2 3 4 5 TFC $60 60 60 60 60 60 TVC $0 20 30 45 80 135 TC $60 80 90 105 140 195 AFC $60 30 20 15 12 AVC $20 15 15 20 27 ATC $80 45 35 35 39 MC $20 10 15 35 55

Fungsi Biaya Jangka Pendek

Fungsi Biaya Jangka Pendek

Biaya Variabel Rata-Rata AVC = TVC/Q = w/APL Biaya Marjinal

TC/Q = TVC/Q = w/MPL

Kurva Biaya Jangka Panjang

Total Biaya Jangka Panjang (Long-Run Total Cost) = LTC = f(Q) Biaya Rata-Rata Jangka Panjang (Long-Run Average Cost) = LAC = LTC/Q Biaya Marjinal Jangka Panjang (Long-Run Marginal Cost) = LMC = LTC/Q

Penurunan Kurva Biaya Jangka Panjang

Hubungan Antara Kurva Jangka Panjang dengan Kurva Jangka Pendek

Ukuran Pabrik dan Skala Ekonomis

Kemungkinan Bentuk Kurva Biaya Jangka Panjang

Kurva Pembelajaran
Biaya Rata-Rata dari Unit Q = C = aQb Bentuk Estimasi: log C = log a + b Log Q

Meminimumkan Biaya Secara Internasional

Foreign Sourcing of Inputs New International Economies of Scale Immigration of Skilled Labor Brain Drain

Manajemen Logistik atau Penawaran Berantai ?

Merges and integrates functions
Purchasing Transportation Warehousing Distribution Customer Services

Source of competitive advantage

Manajemen Logistik atau Penawaran Berantai ?

Reasons for the growth of logistics
Advances in computer technology
Decreased cost of logistical problem solving

Growth of just-in-time inventory management

Increased need to monitor and manage input and output flows

Globalization of production and distribution

Increased complexity of input and output flows

Analisis Biaya-Volume-Laba
Penerimaan Total Revenue) = TR = (P)(Q) (Total

Biaya Total (Total Cost) = TC = TFC + (AVC)(Q) Volume Breakeven (Breakeven Volume) TR = TC (P)(Q) = TFC + (AVC)(Q) QBE = TFC/(P - AVC)

Analisis Biaya-Volume-Laba

P = 10 TFC = 200 AVC = 5 QBE = 40

Ungkitan Operasi (Operating Leverage)

Ungkitan Operasi (Operating Leverage) = TFC/TVC Derajat Ungkitan Operasi (Degree of Operating Leverage) = DOL

% Q( P AVC ) DOL %Q Q( P AVC ) TFC

Ungkitan Operasi

TC has a higher DOL than TC and therefore a higher QBE

Estimasi Empiris : Data Collection Issues

Opportunity Costs Must be Extracted from Accounting Cost Data Costs Must be Apportioned Among Products Costs Must be Matched to Output Over Time Costs Must be Corrected for Inflation

Estimasi Empiris
Bentuk Fungsional untuk Fungsi Biaya Jangka Pendek
Bentuk Teoritis Pendekatan Linear

TVC aQ bQ 2 cQ3

TVC a bQ
a AVC b Q

TVC 2 AVC a bQ cQ Q
MC a 2bQ 3cQ
2

MC b

Estimasi Empiris
Bentuk Teoritis Pendekatan Linear

Estimasi Empiris Kurva Biaya Jangka Panjang

Analisis Regresi Seksi Silang (Cross-Section Regression Analysis) Metode Rekayasa (Engineering Method) Teknik Survival (Survival Technique)

Estimasi Empiris
LAC Aktual Vs LAC Estimasi Empiris

Penutup
Ringkasan (9 Butir) Pertanyaan Diskusi (15 Pertanyaan) Soal-Soal (15 Soal) Alamat Situs Internet Lampiran Bab 7 : Analisis Biaya Menggunakan Kalkulus Studi Kasus Gabungan 3 : Fungsi Produksi dan Biaya Dalam Industri Pengilangan Minyak