ANALISIS PERILAKU

KOS AKTIVITAS
 COST BEHAVIOR
Perilaku biaya adalah suatu istilah umum
untuk menggambarkan apakah suatu biaya
jumlahnya tetap atau berubah dalam
kaitannya dengan perubahan tingkat aktivitas.

Dalam praktik, biasanya perilaku biaya dikaitkan

dengan time horizon (Cakrawala waktu):
Jangka panjang semua biaya adalah variabel
Jangka pendek paling tidak ada satu jenis
biaya yang bersifat tetap.
Jenis Biaya berdasarkan Perilaku
FIXED COSTS

A
C Step Fixed Costs
T
I
Costs V MIXED COSTS
I
T
Y Step Variabel Costs

VARIABLE COSTS
 Variable Cost
Rp
Y = $100Q

• Perunit tetap
•Total berubah scr
$10.000 proporsional dengan
perubahan aktivitas

$1.000

Q
0 10 100
JANUARI PERUSAHAAN PRODUKSI
10PCS BAJU DENGAN BIAYA/UNIT
RP.1.000
FEBRUARI PRODUKSI 100PCS.
TOTAL BIAYA = RP100.000
LINIER Regresif

progresif combined
 Fixed Cost
Rp
• Perunit berubah terbalik
dgn perubahan volume,
•Total tidak berubah dalam
relevan range ttt.

$25.000 Y = $25.000
Relevan Range
Q
0
 BIAYA SEWA MESIN RP25.000.000 ,
KAPASITAS MAKS 25.000 PCS
JANUARI, PRODUKSI 500 PCS
TOTAL = 25.000.000
FC/UNIT = 25.000.000/500 = RP50.000
PRODUKSI 25.000
FC/UNIT = RP1.000
 Biaya Produksi
BBKL: KAYU, PAKU, Var
TKL: TUKANG KAYU  Var
Gaji Mandor Campuran (Var + Fix)
Cat Var
Listrik Campuran (var + Fix)
Bahan penolongVar
Amplas Var
Mesin Moulding – Depresiasi Mesin Fix
 Mixed Cost
Ada unsur tetap
Ada unsur variabel
Rp
Y = a + bQ

Variable
Component

Y=a
Fixed
Component
Q
0
 Step Cost
Step variabel Step Fixed
 Biaya Campuran

Y = a + b x

Total Fixed Variable Number of

Total Cost
Cost Cost per Units
Unit
METODE PEMISAHAN BIAYA
CAMPURAN

• The High-Low Method

• The Scatterplot Method
• The Method of Least Squares
• Simple Regression
• Multiple Regression
• Management Judgement
 The High-Low Method

Month Setup Costs Setup Hours

January $1,000 100
February 1,250 200
March 2,250 300
April 2,500 400
May 1,750 250

Step 1: Solve for variable cost (b)

 1000 = a + 6,875 (100)
A = 1000 – 687,5
A = 312,5
The High-Low Method
Y = 312,5 + 6,875 (X)

Month Setup Costs Setup Hours

January $1,000 100
February 1,250 200
March 2,250 300
April 2,500 400
May 3,750 500
3.750 – 1.000/ 500 -100
High Cost – Low Cost =2.750/400
b = 6,875
b= Y=a+bx
High Units – Low Units 3.750 = a + 6,875 (500)
a = 3.750 – 3.437,5
a= 312,5
 The High-Low Method

Month Setup Costs Setup Hours

January $1,000 100

February 1,250 200
March 2,250 300
April 2,500 400
May 3,750 500

$3,750 – Low
$1,000
Cost
b=
500 – Low
100
Units
 The High-Low Method
$3,750 – $1,000
b=
500 – 100

b = $6.875

Step 2: Using either the high cost or low cost,

solve for the total fixed cost (a).
 The High-Low Method

Y = a + b (x) High
$3,750 = a + $6.875(500) End
$312.50 = a
Y = a + b (x) Low
$1,000 = a + $6.875(100) End
$312.50 = a
The cost formula using the high-low method is:
Total cost = $312.50 + ($6.875 x Setup hours)
Month TC FC VC
Jan 1.000 312,50 687,50
Feb 1.250 312,50 937,50
Mar 2.250 312,50 1.937,50
Apr 2.500 312,50 2.187,50
May 3.750 312,50 3.437,50
-
The Scatterplot Method
 Data
Biaya Jam
Month Listrik Kerja
Jan 640 34000
Feb 620 30000
Mar 620 34000
April 590 39000
May 500 42000
June 530 32000
July 500 26000
August 500 26000
Sept 530 31000
Oct 550 35000
Nov 580 43000
Dec 680 48000
JUMLAH 6.840 420.000
RERATA 570 35.000
 The Scatterplot Method
Nonlinear Relationship
Activity
Cost
*
*
* *
$440
* * *
*
Estimated * * *
*
fixed cost

0 Activity Output
 Perhitungan
Biaya rata-rata per bulan.......... $570
Komponen tetap (grafik)........... $440 -
Komponen variabel.................. $ 130

Biaya variabel per unit:

$130
b=
35.000

b = $0.0037 PER DLH

 The Method of Least Squares

Month Setup Costs Setup Hours

Jan 1.000 100
Feb 1.250 200
Mar 2.250 300
Apr 2.500 400
May 3.750 500
Jumlah 10.750 1.500
Rerata 2.150 300
The Method of Least Squares
Regression Output:
Constant 125
Std. Err of Y Est 299,30
R Squared 0,94
No. of Observation 5
Degrees of Freedom 3
X Coefficient(s) 6,75
Std. Err of Coef. 0,95

Regression Output for

Larson Company
 The Method of Least Squares

The results give rise to the following equation:

Setup costs = $125 + ($6.75 x Setup hours)
R2 = .944, or 94.4 percent of the variation in
setup costs is explained by the number of setup
hours variable.
 Multiple Regression

TC = a + ( b1X1) + (b2X2) + . . .
a = the fixed cost or intercept

b1 = the variable rate for the first independent variable

X1 = the first independent variable

b2 = the variable rate for the second independent variable

X2 = the second independent variable

 Multiple Regression
Month Mhrs Summer Utilities Cost
Jan 1.340 0 $1.688
Feb 1.298 0 1.636
Mar 1.376 0 1.734
April 1.405 0 1.770
May 1.500 1 2.390
June 1.432 1 2.304
July 1.322 1 2.166
August 1.416 1 2.284
Sept 1.370 1 1.730
Oct 1.580 0 1.991
Nov 1.460 0 1.840
Dec 1.455 0 1.833

Data for Phoenix Factory Utilities Cost Regression

 Multiple Regression
Constant 243,11
Std Err of Y Est 55,51
R Squared 0,97
No. of Observation 12,00
Degrees of Freedom 9,00

X Coefficient(s) 1,10 510,49

Std Err of Coef. 0,21 32,55

Multiple Regression for Phoenix

Factory Utilities Cost
 Multiple Regression

The results gives rise to the following

equation:
Utilities cost = $243.11 + $1.097(Machine
hours) + ($510.49 x Summer)
R2 = .967, or 96.7 percent of the variation in
utilities cost is explained by the machine hours
and summer variables.
Managerial Judgment

Managerial judgment is critically important

in determining cost behavior, and it is by
far the most widely used method in
practice.
Chapter Three

The End