(Cost)
Rahmasari Fahria
Biaya (Cost)
Biaya (Cost)
Jurnal:
Kas (cash) 240.000
Penjualan (sales revenue) 240.000
Biaya Manufaktur
200 unit, biaya tetap per unit =Rp100 juta/200 unit = Rp500.000 per unit
500 unit, biaya tetap per unit = Rp100 juta/500 unit = Rp200.000 per unit
1.000 unit, biaya tetap per unit = Rp100 juta/1.000 unit = Rp100.000 per unit
Biaya Tetap per unit
(Unit Fixed Cost)
Biaya yang jumlah per unitnya
turun seiring dengan
bertambahnya jumlah unit yang
diproduksi
Biaya tetap per unit dihitung
dengan cara membagi total biaya
tetap dengan jumlah unit yang
diproduksi
Biaya Variabel (Variable Cost)
Buku HFD:
Ch. 2-23; 2-24;
2-25 (p.77-78)
Latihan Soal:
Buku HFD:
Ch. 2-23; 2-24;
2-25 (p.77-78)
Memisahkan Biaya Campuran
High-Low Method
Buku HFD
Ch.10-25 (p.432)
Ch. 10-37 (p.437)
10-37 High-low method; regression analysis. (CIMA, adapted) Anna Schaub, the financial manager at
Latihan Soal: the Mangiamo restaurant, is checking to see if there is any relationship between newspaper advertising and sales
revenues at the restaurant. She obtains the following data for the past 10 months:
𝐵𝐵𝑖𝑖𝑖𝑖𝑖𝑖𝑖𝑖 𝑈𝑈𝑈𝑈𝑈𝑈𝑈𝑈𝑈𝑈 𝐵𝐵𝑖𝑖𝑖𝑖𝑖𝑖𝑖𝑖 𝑏𝑏𝑏𝑏𝑏𝑏𝑏𝑏𝑏 𝑏𝑏𝑏𝑏𝑏𝑏𝑏𝑏 𝑙𝑙𝑙𝑙𝑙𝑙𝑙𝑙𝑙𝑙𝑙𝑙𝑙𝑙𝑙𝑙 𝐵𝐵𝑖𝑖𝑖𝑖𝑖𝑖𝑖𝑖 𝑡𝑡𝑡𝑡𝑡𝑡𝑡𝑡𝑡𝑡𝑡𝑡 𝑘𝑘𝑘𝑘𝑘𝑘𝑘𝑘𝑘𝑘 𝑙𝑙𝑙𝑙𝑙𝑙𝑙𝑙𝑙𝑙𝑙𝑙𝑙𝑙𝑙𝑙
= +
𝑃𝑃𝑃𝑃𝑃𝑃𝑃𝑃𝑃𝑃 𝑐𝑐𝑐𝑐𝑐𝑐𝑐𝑐 𝑑𝑑𝑑𝑑𝑑𝑑𝑑𝑑𝑑𝑑𝑑𝑑 𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚 𝑐𝑐𝑐𝑐𝑐𝑐𝑐𝑐 𝑑𝑑𝑑𝑑𝑑𝑑𝑑𝑑𝑑𝑑𝑑𝑑 𝑙𝑙𝑙𝑙𝑙𝑙𝑙𝑙𝑙𝑙 𝑐𝑐𝑐𝑐𝑐𝑐𝑐𝑐
Buku HFD
Ch.2-35 (p.81)
Perhitungan Harga Pokok Produksi
(cost of goods manufactured
Buku HFD
Ch.2-38 (p.82)
Terima
Kasih