Perilaku

Biaya
Aktivitas
Kelompok 3 :
Cut Ria Muliana 1902112260
Damar Wulan 1902124695
Fathimah Septiana Muchtar Simatupang 1902113613
Juwita 1802111064
Risda Aulia 1902113080
Ryandini Adinda 1902124554
 Pembahasan
Dasar-dasar Perilaku
01 Biaya 05 Biaya Campuran

Biaya Tetap
02 06 Biaya Bertahap

Definisi Biaya Variabel metode High-Low,

03 07 Scattergraph dan Least
Square
Biaya Tetap Diskresioner
04 dan Biaya Tetap
Berkomitmen
 Dasar-dasar
Perilaku Biaya
Perilaku biaya adalah cara biaya
0
1
berubah dalam hubungannya dengan
perubahan penggunaan aktivitas. Atau
dengan kata lain perilaku biaya adalah
istilah untuk menggambarkan apakah
biaya berubah seiring dengan
perubahan output.
 Cara biaya bereaksi
pada perubahan
output
1. Biaya Tetap yaitu jumlah total tetap
konstan dalam rentang yang relevan
Ketika tingkat output aktivitas berubah.
2. Biaya Variabel yaitu biaya yang dalam
jumlah total bervariasi secara
proposional atau sebanding dengan
perubahan output.
3. Biaya Campuran yaitu biaya yang
memiliki komponen biaya tetap dan
biaya variabel sekaligus.
Mengklasifikasikan biaya sesuai dengan
prilakunya
Waktu
dapat menentukan apakah suatu
biaya merupakan biaya tetap atau
biaya variabel tergantung pada
Batasan waktu, tetapi Batasan ini
bersifat subjektif, tergantung dari
perspektif tiap-tiap manajer.
Sumber Daya dan
Ukuran Output
setiap aktivitas pasti memerlukan sumber
daya, saat di gabung dan diolah sumber
daya ini menghasilkan output. Salah satu
bentuk untuk mengukur output adalah
frekuensi dilakukannya aktivitas tersebut,
yang mana semakin sering melakukan
aktivitas, semakin besar pula biayanya.
 Biaya Tetap
02 Biaya tetap adalah biaya yang dalam
jumlah keseluruhan tetap konstan
dalam rentang yang relevan saat tingkat
keluaran aktivitas berubah. Atau
dengan kata lain, biaya tetap adalah
jumlah total tetap sama Ketika keluaran
berubah.
 Jenis Biaya Tetap
Committed Fixed Cost
(biaya tetap yang telah ditentukan)
biaya yang dikeluarkan untuk menjaga
eksistensi perusahaan. Biaya tetap yang
telah ditentukan berkaitan dengan investasi
fasilitas dan struktur organisasi perusahaan.
Misalnya seperti gaji karyawan, biaya
asuransi, biaya pajak bangunan, dan
sebagainya.
Biaya jenis ini bersifat jangka panjang.
Discretionary Fixed Cost
(biaya tetap kebijakan)
biaya yang dikeluarkan tergantung dari
kebijakan manajemen perusahaan. Biaya
tetap kebijakan bersifat jangka pendek dan
dapat diubah sewaktu-waktu bila terjadi
perubahan biaya diluar perkiraan
manajemen. Contoh biaya tetap jenis ini
adalah biaya pemasangan iklan, riset,
pelatihan karyawan, hubungan masyarakat,
dan sebagainya.
 Biaya Variabel

Biaya variabel adalah biaya yang jumlah

03
keseluruhannya bervariasi secara
proposional terhadap perubahan keluaran.
Jadi, biaya variabel naik Ketika keluaran
naik dan akan turun ketita keluaran turun.

Persamaan Menghitung Biaya Variabel :

Total Biaya Variabel = Total Jumlah Output x Biaya Variabel Per unit
 Contoh Kasus

Untuk memproduksi sehelai baju batik, diperlukan kain batik, benang dan kancing
dengan masing-masing harga Rp. 100 ribu, Rp. 10 ribu dan Rp. 5 ribu. Apabila
dijumlahkan, maka untuk produksi 1 helai baju batik, diperlukan biaya variabel
sebesar Rp. 115 ribu. Sebulan, perusahaan dapat memproduksi sebanyak 1000
helai baju batik. Berapakah Total Biaya Variabel baju batik tersebut?
Penyelesaian :
Total Biaya Variabel = Total Jumlah Output x Biaya Variabel per unit
Total Biaya Variabel = 1.000 x 115.000
Total Biaya Variabel = 115.000.000
Jadi total biaya variabel adalah sebesar Rp. 115.000.000,-.
 New

04 Objectives
You could enter a subtitle
here if you need it
Terimakasih
“This is a quote, words full
of wisdom that someone
important said and can
make the reader get
inspired.”

—Someone Famous
 The Slide Title Goes Here!

● They keep things clean

Do you know what helps you
make your point clear? Lists
like this one:
● They’re simple
● You can organize your
ideas clearly
● They help you checking what
it's done and what needs to be
done
● You’ll never forget to buy milk!
● And the most important thing:
the audience won’t miss the
point of your presentation
 You Could Use Three Columns,
Why Not?

Mars Mercury Saturn

Despite being red, Mercury was named Saturn is composed
Mars is actually a cold after the Roman mostly of hydrogen
place messenger god and helium
A picture always
reinforces the
concept
Images reveal large amounts of data, so
remember: use an image instead of long
texts
 u re i s w or t h
A pict
ou sa nd wo rd s
a th
Terimakasih
 You Can Use a Graph

Saturn Venus 15% 20%

Saturn is the Venus has a
ringed one and a beautiful name,
gas giant but it’s hot

Jupiter Mars 40% 25%

It’s the biggest Despite being To modify this graph, click on it,
follow the link, change the data and
planet in the red, Mars is a paste the resulting graph here
Solar System cold place
 Sometimes, Reviewing Concepts
Is a Good Idea

Mars Venus Jupiter

Mars is actually a Venus has a Jupiter is the
cold place beautiful name biggest planet

Saturn Mercury Neptune

Saturn is the Mercury is the Neptune is the
ringed one smallest planet farthest planet
 These Are Percentages

35% 55% 80%

Mercury Venus Jupiter

Mercury is the Venus has a It’s the biggest
closest planet to beautiful name, planet in the
the Sun but it’s hot Solar System
 This Is an Infographic

Mercury
Mercury is the closest
planet to the Sun
216
Venus
Venus has a beautiful name,
but it’s hot
241 198

Jupiter
It’s the biggest planet in the
Solar System
 This Is a Table

Mass Diameter Surface

Mercury 0.06 0.38 0.38

Mars 0.11 0.53 0.38

Saturn 95.2 9.4 1.16

Venus 0.53 0.11 0.06

 A Timeline Always Works
Well

Week 1 Week 2 Week 3 Week 4

Mercury is the Venus has a It’s the biggest Saturn is the
closest planet to beautiful name, planet in the ringed one and a
the Sun but it’s hot Solar System gas giant
 New

04 Objectives
You could enter a subtitle
here if you need it
 Let’s Use Infographics!
60% 90% 50%
50% 25%

Saturn Venus
Saturn is the Venus has a
ringed one beautiful name

10% 5%

Jupiter Mars

Sun Moon Earth It’s the biggest of Mars is actually a

them all cold place
 Objectives

Mars Venus
Mars is actually a Venus has a
cold place beautiful name

Earth
Saturn Mercury
Saturn is the Mercury is the
ringed one smallest planet
Perhaps You Need Four Columns

Mars Venus
Mars is actually a Venus has a
cold place beautiful name

Saturn Mercury
Saturn is the Mercury is the
ringed one smallest planet
 333,000.00
earths is the Sun’s mass

24h 37m 23s

is Jupiter’s rotation period

386,000 km
is the distance between Earth and the Moon
 This Is a Map

Mercury
Mercury is the closest
planet to the Sun

Venus
Venus has a beautiful name,
but it’s hot
 This Is Another Timeline

Mercury is the Week 2 Despite being red, Week 4

closest planet to the Mars is actually a
Sun cold place

It’s a gas giant and Neptune is the

Week 1 the biggest planet Week 3 farthest planet from
the Sun
 My Daily Routine

Sleep 8h Favorite workouts

● Write your favorite

Drink
workout here
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workout here
Eat Yes No
● Write your favorite
Green workout here
 Monthly Calendar

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11 12 13 14 15 16 17

18 19 20 21 22 23 24

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01 02 03 04 05 06 07
 Weekly Calendar

Mon Tue Wed Thu Fri Sat Sun

8:00
9:00 Mars Venus
10:00
11:00 Mars Venus
12:00
13:00 Venus
14:00
15:00 Venus Venus Mars
16:00
17:00
18:00
19:00 Mars Mars
19:00
20:00
 To-Do List

To Do! My Tasks!

Write a pending task here Write a pending task here

Write a pending task here Write a pending task here

Write a pending task here Write a pending task here

Write a pending task here Write a pending task here

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