2-1
Konsep Dasar Perilaku Biaya 1
Fixed
Fixed Costs
Costs
Fixed costs (biaya tetap) adalah biaya-
biaya yang jumlah totalnya konstan
dalam rentang tertentu meskipun tingkat
driver aktivitasnya berubah.
Dua lini produksi masing-masing dapat
menghasilkan10.000 komputer per tahun. Pekerja
pada masing-masing lini diawasi seorang supervisor
yang digaji $24.000 per tahun. Untuk produksi hingga
10.000 unit, satu lini hanya memerlukan satu
supervisor. Untuk produksi antara10.001 hingga
20.000 komputer, satu lini membutuhkan dua
supervisor.
2-2
Konsep Dasar Perilaku Biaya 1
$24,000 4,000
24,000 8,000
24,000 10,000
48,000 12,000
48,000 16,000
48,000 20,000
2-3
Konsep Dasar Perilaku Biaya 1
$24,000 4,000
24,000 8,000
24,000 10,000
48,000 12,000
48,000 16,000
48,000 20,000
2-4
Konsep Dasar Perilaku Biaya 1
2-5
Konsep Dasar Perilaku Biaya 1
Fixed
Fixed Cost
Cost Behavior
Behavior
Supervision
Cost
F = $48,000
$48,000
24,000
Variable
Variable Costs
Costs
Variable costs (biaya variabel) adalah
biaya-biaya yang jumlah totalnya berubah
secara langsung dan proporsional dengan
berubahnya suatu driver aktivitas.
2-7
Konsep Dasar Perilaku Biaya 1
2-8
Konsep Dasar Perilaku Biaya 1
2-9
Konsep Dasar Perilaku Biaya 1
Variable
Variable Cost
Cost Behavior
Behavior
Cost
(in thousands)
$600
480
VYV = $30X
360
240
120
2-11
Konsep Dasar Perilaku Biaya 1
Nonlinearity
Nonlinearity of
of Variable
Variable Costs
Costs
Cost
($) Large
Error
Region
Error
Relevant Range
0
X*
Units of Activity Driver
2-12
Konsep Dasar Perilaku Biaya 1
2-13
Konsep Dasar Perilaku Biaya 1
Y = Fixed cost + Total variable cost
Y = F + VX
dengan
Mixed
Mixed
Costs
Costs
Y = Total cost
2-14
Konsep Dasar Perilaku Biaya 1
Mixed
Mixed Costs
Costs
Days Computers, Inc.
Fixed Cost Variable Cost Total Computers Selling Cost
of Selling of Selling Cost Sold Per Unit
$300,000 $ 200,000 $ 500,000 4,000 $125.00
300,000 400,000 700,000 8,000 87.50
300,000 600,000 900,000 12,000 75.00
300,000 800,000 1,100,000 16,000 68.75
300,000 1,000,000 1,300,000 20,000 65.00
2-15
Konsep Dasar Perilaku Biaya 1
Mixed
Mixed Cost
Cost Behavior
Behavior
Cost
(in thousands)
$1,500
1,300
1,100
900
500
300
Fixed Cost
2-17
Sumber Daya, Aktivitas, dan Perilaku Biaya 2
2-18
Sumber Daya, Aktivitas, dan Perilaku Biaya 2
Step-Cost
Step-Cost Function
Function
Cost
$600
500
400
300
200
100
20 40 60 80 100 120
Activity Outputs (Units) 2-19
Sumber Daya, Aktivitas, dan Perilaku Biaya 2
Step-Fixed
Step-Fixed Costs
Costs
Cost
$150,000
Rentang
100,000 Operasi
Normal
(Relevant
50,000
Range)
Komponen
Variabel
Komponen
Tetap
2-21
Metode-Metode Pemisahan Biaya
Campuran 3
Y = F + VX
TotalFixed cost
Variable
Measure of
activitycomponent
cost cost activity
per unit
of activity
output
2-22
Metode-Metode Pemisahan Biaya Campuran 3
The
The High-Low
High-Low Method
Method
Month Material Handling Costs No. of Moves
January $2,000 100
February 3,090 125
March 2,780 175
April 2,990 200
May 7,500 500
June 5,300 300
July 4,300 250
August 6,300 400
September 5,600 475
October 6,240 425
Langkah1:
Langkah1: Hitung
Hitungvariable
variablecost
cost(V)
(V)
VV==Selisih
SelisihBiaya
Biaya//Selisih
SelisihAktivitas
Aktivitas 2-23
Metode-Metode Pemisahan Biaya Campuran 3
The
The High-Low
High-Low Method
Method
Month Material Handling Costs No. of Moves
January Low $2,000 100
February 3,090 125
March 2,780 175
April 2,990 200
May High 7,500 500
June 5,300 300
July 4,300 250
August 6,300 400
September 5,600 475
October 6,240 425
2-24
Metode-Metode Pemisahan Biaya
Campuran 3
The
The High-Low
High-Low Method
Method
V
V == $13.75
$13.75
Langkah2:
Langkah2: Gunakan
Gunakan Salah
Salah Satu
Satu Titik
Titik Tertinggi
Tertinggi
atau
atau Terendah
Terendah untuk
untuk menentukan
menentukan Fixed
Fixed
Cost
Cost
2-25
Metode-Metode Pemisahan Biaya
Campuran 3
The
The High-Low
High-Low Method
Method
Y = F + V(X)
$7,500 = F + $13.75(500) High
High
End
End
$625 = F
Y = F + V(X)
Low
Low
$2,000 = F + $13.75(100)
End
End
$625 = F
Persamaan Biaya:
Total cost = $625 + $13.75X
2-26
Metode-Metode Pemisahan Biaya
Campuran 3
The
The Scattergraph
Scattergraph for
for Anderson
Anderson Company
Company
Graph A--Anderson Company
$9,000 –
Material Handling Cost
8,000 –
5
7,000 – 8
6,000 – 10
6 9
5,000 –
7
4,000 –
3,000 – 2 3
2,000 – 4
1
1,000 –
| | | | |
100 200 300 400 500
Number of Moves 2-27
Metode-Metode Pemisahan Biaya
Campuran 3
The
The Scattergraph
Scattergraph for
for Anderson
Anderson Company
Company
Graph B--High-Low Line
$9,000 –
Material Handling Cost
8,000 –
5
7,000 – 8
6,000 – 10
6 9
5,000 –
7
4,000 –
3,000 – 2 3
2,000 – 4
1
1,000 –
| | | | |
100 200 300 400 500
Number of Moves 2-28
Metode-Metode Pemisahan Biaya
Campuran 3
The
The Scattergraph
Scattergraph for
for Anderson
Anderson Company
Company
Graph C—One Possible Scattergraph Line
$9,000 –
Material Handling Cost
8,000 –
5
7,000 – 8
6,000 – 10
6 9
5,000 –
7
4,000 –
3,000 – 2 3
2,000 – 4
1
1,000 –
| | | | |
100 200 300 400 500
Number of Moves 2-29
Metode-Metode Pemisahan Biaya
Campuran 3
Pola
Pola Perilaku
Perilaku Biaya
Biaya
Graph A--Nonlinear Relationship
Activity
Cost
0
Activity Output
2-30
Metode-Metode Pemisahan Biaya
Campuran 3
Pola
Pola Perilaku
Perilaku Biaya
Biaya
Graph B--Upward Shift in Cost Relationship
Activity
Cost
0
Activity Output
2-31
Metode-Metode Pemisahan Biaya
Campuran 3
Cost
Cost Behavior
Behavior Patterns
Patterns
Graph C--Presence of Outliers
Activity
Cost
Outlier
Outlier
6,000 – 10
6 9
5,000 –
7
4,000 – 2
3,000 – 3
1
2,000 – 4
1,000 –
| | | | |
0 100 200 300 400 500
Number of Moves 2-34
Metode-Metode Pemisahan Biaya
Campuran 3
The
The Method
Method of
of Least
Least Squares
Squares
2-35
Metode-Metode Pemisahan Biaya
Campuran 3
The
The Method
Method of
of Least
Least Squares
Squares
SUMMARY OUTPUT
Regression Statistics
Multiple R 0.92894908
R. Square 0.862946394
Adjusted R 0.845814693
Square
Standard Error 770.4987038
Regression
Regression Output
Output for
forAnderson
AndersonCompany
Company
Observations 10
ANOVA
df SS MS F
Regression 1 29903853.98 29903853.98 50.37132077
Residual 8 4749346.021 593668.2526
Total 9 34653200
2-37
Reliability of Cost Formulas 4
Coefficient
Coefficient of
of Correlation
Correlation
Positive Correlation
r approaches +1
2-38
Reliability of Cost Formulas 4
Coefficient
Coefficient of
of Correlation
Correlation
Negative Correlation
r approaches –1
2-39
Reliability of Cost Formulas 4
Coefficient
Coefficient of
of Correlation
Correlation
No Correlation
r~0
2-40
Multiple Regression 5
Y = F + V1 X1 + V 2 X2
X1 = Number of moves
X2 = The total distance
2-41
Multiple Regression 5
2-42
Multiple Regression 5
2-43
The Learning Curve and
Nonlinear Cost Behavior 6
2-44
The Learning Curve and
Nonlinear Cost Behavior 6
Data
Datafor
forCumulative
CumulativeAverage
AverageTimeTimeLearning
Learning
Curve
Curvewith
with8080Percent
PercentLearning
LearningRateRate
Cumulative Cumulative Cumulative Individual Units
Number Average Time Total Time: Time for nth
of Units per Unit in Hours Labor Hours Unit-Labor Hours
(1) (2) (3) = (1) x (2) (4)
1 100 100 100
2 80 (0.8 x 100) 160 60
3 70.21 210.63 50.63
4 64 (0.8 x 80) 256 45.37
5 59.57 297.85 41.85
6 56.17 337.02 39.17
7 53.45 374.15 37.13
8 51.20 (0.8 x 64) 409.60 35.45
16 40.96 655.36 28.06
32 32.77 1,048.64
2-45
The Learning Curve and
Nonlinear Cost Behavior 6
Graph
Graphof
ofCumulative
CumulativeTotal
TotalHours
HoursRequired
Requiredand
andthe
the
Cumulative
CumulativeAverage
Averagetime
timeper
perUnit
Unit
1,200 –
1,000 –
Cumulative
800 – total hours
Total Hours
required
600 –
400 –
Cumulative
200 – average time
per unit
0–
1 5 10 15 20 25 30 35 36
Units 2-46
The Learning Curve and
Nonlinear Cost Behavior 6
Data
Datafor
foran
anIncremental
IncrementalUnit-Time
Unit-TimeLearning
Learning
Curve
Curvewith
withan
an80
80Percent
PercentLearning
LearningRate
Rate
Cumulative Individual Unit Cumulative Cumulative
Number Time for nth Unit Total Time: Average Time
per
of Units in Labor Hours Labor Hours Unit-Labor
Hours 1 100 100 100
(1)2 80 (0.8 (2)
x 100) (3)
180 (4) = 90
(3)/(1) 3 70.21 259.21 83.40
4 64 (0.8 x 80) 314.21 78.55
5 59.57 373.78 74.76
6 56.17 429.95 71.66
7 53.45 483.40 69.06
8 51.20 (0.8 x 64) 534.60 66.83
16 40.96 892.00 55.75
2-47
Managerial Judgment 7
2-48
End of
Chapter 3
2-49