MANAGERIAL ECONOMICS

Pertemuan Ke 11:
Teori dan Estimasi Biaya
Pokok Bahasan

 Pengertian Biaya
 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
Sifat dan Karakter Biaya
 Biaya Ekspisit
 Biaya Akuntansi
 Biaya Ekonomis
 Biaya Implisit
 Biaya Alternatif atau Biaya
Opportunitas
 Biaya Relevan
 Biaya Inkremental
 Biaya Tenggelam (Sunk Costs)
Mengapa Teori Biaya Perlu
Bagi Manajer
Fungsi Biaya Jangka Pendek

Biaya Total
(Total Cost) = TC = f(Q)
Biaya Tetap Total
(Total Fixed Cost) = TFC
Biaya Variabel Total
(Total Variable Cost) = TVC = f(Q)
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
(Average Variable Cost) = AVC = TVC/Q
ATC = AFC + AVC
Biaya Marjinal
(Marginal Cost) = TC/Q = TVC/Q
Fungsi Biaya Jangka Pendek

Q TFC TVC TC AFC AVC ATC MC

0 $60 $0 $60 - - - -
1 60 20 80 $60 $20 $80 $20
2 60 30 90 30 15 45 10
3 60 45 105 20 15 35 15
4 60 80 140 15 20 35 35
5 60 135 195 12 27 39 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
Fungsi Biaya Jangka Panjang
7.2. 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
 7.3. Ukuran Pabrik dan Skala
Ekonomis

Kemungkinan Bentuk Kurva Biaya Jangka Panjang

7.4. Kurva Pembelajaran
Biaya Rata-Rata dari Unit Q = C = aQb
Bentuk Estimasi: log C = log a + b Log Q
7.5. Meminimumkan Biaya Secara Internasional

 Foreign Sourcing of Inputs

 New International Economies of Scale

 Immigration of Skilled Labor

 Brain Drain
7.6. 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
7.7 Analisis Biaya-Volume-Laba
Penerimaan Total
(Total Revenue) = TR = (P)(Q)

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

mengacu pada rasio biaya tetap total dengan biaya
variabel total pada perusahaan

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
 7.8 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  bQ2  cQ3 TVC  a  bQ

TVC a
AVC   a  bQ  cQ 2
AVC   b
Q Q

MC  a  2bQ  3cQ2 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

TUGAS dan DIKUMPULKAN MINGGU DEPAN