Bab 7:

Teori dan Estimasi Biaya

Ekonomi Manajerialdalam Perekonomian Global

Bahan Kuliah

Program Pascasarjana-UHAMKA

Program Studi Magister ManajemenDosen : Dr. Muchdie, PhD in Economics

Jam Konsultasi : Sabtu, 10.00-12.00Telp : 0818-0704-5737

Pokok BahasanFungsi Biaya Jangka PendekKurva Biaya Jangka PanjangUkuran Pabrik dan Skala EkonomisKurva PembelajaranMinimisasi Biaya Secara InternasionalManajemen Logistik atau Penawaran Berantai ?Analisis Biaya-Volume-Laba dan Ungkitan OperasiEstimasi Empiris dan Fungsi BiayaRingkasan, Pertanyaan Diskusi, Soal-Soal dan

Alamat Situs InternetLampiran : Analisis Biaya Menggunakan KalkulusStudi Kasus Gabungan 3 : Fungsi Produksi dan

Biaya di Industri Pengilangan Minyak

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

TC = TFC + TVC

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 MC0 $60 $0 $60 - - - -1 60 20 80 $60 $20 $80 $202 60 30 90 30 15 45 103 60 45 105 20 15 35 154 60 80 140 15 20 35 355 60 135 195 12 27 39 55

Fungsi Biaya Jangka Pendek

Fungsi Biaya Jangka Pendek

Biaya Variabel Rata-Rata

AVC = TVC/Q = w/APL

Fungsi Biaya Jangka Pendek

Biaya Marjinal

TC/Q = TVC/Q = w/MPL

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

Kemungkinan Bentuk Kurva Biaya Jangka Panjang

Ukuran Pabrik dan Skala Ekonomis

Kurva PembelajaranBiaya Rata-Rata dari Unit Q = C = aQb

Bentuk Estimasi: log C = log a + b Log Q

Meminimumkan Biaya Secara Internasional

Foreign Sourcing of InputsNew International Economies of Scale

Immigration of Skilled LaborBrain Drain

Manajemen Logistik atau Penawaran Berantai ?

Merges and integrates functionsPurchasingTransportationWarehousingDistributionCustomer Services

Source of competitive advantage

Manajemen Logistik atau Penawaran Berantai ?

Reasons for the growth of logisticsAdvances in computer technology

Decreased cost of logistical problem solvingGrowth of just-in-time inventory managementIncreased need to monitor and manage input

and output flowsGlobalization of production and distribution

Increased complexity of input and output flows

Analisis Biaya-Volume-LabaPenerimaan 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)

P = 10

TFC = 200

AVC = 5

QBE = 40

Analisis Biaya-Volume-Laba

Ungkitan Operasi(Operating Leverage)

Ungkitan Operasi (Operating Leverage) = TFC/TVC

Derajat Ungkitan Operasi (Degree of Operating Leverage) = DOL

% ( )

% ( )

Q P AVCDOL

Q Q P AVC TFC

Ungkitan Operasi

TC’ has a higher DOL than TC and therefore a higher QBE

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 EmpirisBentuk Fungsional untuk

Fungsi Biaya Jangka Pendek

2 3TVC aQ bQ cQ

2TVCAVC a bQ cQ

Q

22 3MC a bQ cQ

Bentuk Teoritis Pendekatan Linear

TVC a bQ

aAVC b

Q

MC b

Estimasi Empiris

Bentuk Teoritis Pendekatan Linear

Estimasi EmpirisKurva 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

PenutupRingkasan (9 Butir)Pertanyaan Diskusi (15 Pertanyaan)Soal-Soal (15 Soal) Kerjakan No. 15 !!!!

Alamat Situs InternetLampiran Bab 7 : Analisis Biaya Menggunakan Kalkulus

Studi Kasus Gabungan 3 : Fungsi Produksi dan Biaya Dalam Industri Pengilangan Minyak