PowerPoint Slides by Robert F. Brooker Harcourt, Inc. items and derived items copyright © 2001 by Harcourt, Inc.
Biaya Tumbal (Opportunity cost)
Biaya tumbal dari sebuah sumberdaya ditentukan oleh nilai
penggunaan alternatif yang terbaik dari sumberdaya
tersebut
PowerPoint Slides by Robert F. Brooker Harcourt, Inc. items and derived items copyright © 2001 by Harcourt, Inc.
Biaya Implisit
Biaya implisit (implicit cost) adalah taksiran biaya yang
seharusnya dikeluarkan oleh perusahaan seandainya
perusahaan tersebut tidak memiliki faktor produksi sendiri.
Contoh : Seorang dirut hotel memiliki gaji Rp.400 juta per
tahun. Dirut tersebut memutuskan berhenti dan mendirikan
hotel mini dengan menggunakan uang tabungannya Rp. 500
juta. Dia menjadi direktur di perusahaannya sendiri. Setelah
satu tahun, pendapatan hotel Rp.1,5 milyar dan biaya total
(biaya eksplisit) Rp.1,2 milyar.
Jadi labanya Rp. 300 juta
Tabungan Rp.500 juta di bank memperoleh bunga 10%,
sebesar Rp. 50 juta
Jadi biaya implisitnya sebesar : Rp.450 juta per tahun
(gaji sebagai dirut Rp.400 juta dan bunga tabungan 50
juta) menurut ekonom perusahaan tersebut rugi.
PowerPoint Slides by Robert F. Brooker Harcourt, Inc. items and derived items copyright © 2001 by Harcourt, Inc.
Sunk Cost
PowerPoint Slides by Robert F. Brooker Harcourt, Inc. items and derived items copyright © 2001 by Harcourt, Inc.
Fungsi-fungsi Biaya
Jangka Pendek
Average Total Cost = ATC = TC/Q
Average Fixed Cost = AFC = TFC/Q
Average Variable Cost = AVC = TVC/Q
ATC = AFC + AVC
Marginal Cost = TC/Q = TVC/Q
PowerPoint Slides by Robert F. Brooker Harcourt, Inc. items and derived items copyright © 2001 by Harcourt, Inc.
Fungsi-fungsi Biaya
Jangka Pendek
PowerPoint Slides by Robert F. Brooker Harcourt, Inc. items and derived items copyright © 2001 by Harcourt, Inc.
PowerPoint Slides by Robert F. Brooker Harcourt, Inc. items and derived items copyright © 2001 by Harcourt, Inc.
Fungsi-fungsi Biaya
Jangka Pendek
Average Variable Cost
AVC = TVC/Q
Marginal Cost
TC/Q = TVC/Q
PowerPoint Slides by Robert F. Brooker Harcourt, Inc. items and derived items copyright © 2001 by Harcourt, Inc.
Kurva-kurva Biaya
Jangka Panjang
Long-Run Total Cost = LTC = f(Q)
Long-Run Average Cost = LAC = LTC/Q
Long-Run Marginal Cost = LMC = LTC/Q
PowerPoint Slides by Robert F. Brooker Harcourt, Inc. items and derived items copyright © 2001 by Harcourt, Inc.
Penurunan Kurva-kurva Biaya Jangka Panjang
PowerPoint Slides by Robert F. Brooker Harcourt, Inc. items and derived items copyright © 2001 by Harcourt, Inc.
Hubungan antara Kurva
Short-Run Average Cost dan
Long-Run Average Cost
PowerPoint Slides by Robert F. Brooker Harcourt, Inc. items and derived items copyright © 2001 by Harcourt, Inc.
Tiga Kemungkinan Bentuk Kurva
Long-Run Average Cost (LAC)
PowerPoint Slides by Robert F. Brooker Harcourt, Inc. items and derived items copyright © 2001 by Harcourt, Inc.
Learning Curves
Average Cost of Unit Q = C = aQb
Estimation Form: log C = log a + b Log Q
PowerPoint Slides by Robert F. Brooker Harcourt, Inc. items and derived items copyright © 2001 by Harcourt, Inc.
Meminimalkan biaya secara
internasional
• Foreign Sourcing of Inputs
• New International Economies of Scale
• Immigration of Skilled Labor
• Brain Drain
PowerPoint Slides by Robert F. Brooker Harcourt, Inc. items and derived items copyright © 2001 by Harcourt, Inc.
Bentuk Perusahaan
yang Ideal
• Core Competencies
• Outsourcing of Non-Core Tasks
• Learning Organization
• Efficiency and Flexibility
• Location Near Markets
• Agility in Responding to Market Forces
PowerPoint Slides by Robert F. Brooker Harcourt, Inc. items and derived items copyright © 2001 by Harcourt, Inc.
Cost-Volume-Profit Analysis
Total Revenue = TR = (P)(Q)
Total Cost = TC = TFC + (AVC)(Q)
Breakeven Volume TR = TC
P = 10
TFC = 200
AVC = 5
QBE = 40
PowerPoint Slides by Robert F. Brooker Harcourt, Inc. items and derived items copyright © 2001 by Harcourt, Inc.
Estimasi Empiris
Bentuk fungsi dari Fungsi-fungsi Biaya
Jangka Pendek
TVC a
AVC a bQ cQ 2
AVC b
Q Q
MC a 2bQ 3cQ2 MC b
PowerPoint Slides by Robert F. Brooker Harcourt, Inc. items and derived items copyright © 2001 by Harcourt, Inc.
Estimasi Empiris
Theoretical Form Linear Approximation
PowerPoint Slides by Robert F. Brooker Harcourt, Inc. items and derived items copyright © 2001 by Harcourt, Inc.
Estimasi Empiris
Actual LAC versus empirically estimated LAC’
PowerPoint Slides by Robert F. Brooker Harcourt, Inc. items and derived items copyright © 2001 by Harcourt, Inc.