prilaku biaya
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Transcript of prilaku biaya
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Analisis Perilaku
Biaya
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To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 10-2
Pengklasifikasian biaya berdasar
perilaku biaya:
1. Biaya Tetap (Fixed cost)
biaya yang tidak berubah secara total dalamhubungan dengan beberapa aktivitas atau output
yang dipilih 2. Biaya Variabel (Variable cost)
biaya yang berubah secara total dalam hubungandengan beberapa aktivitas atau output yang dipilih
3. Biaya Semivariabel (Semivariable cost) biaya yang memiliki baik komponen tetap dan
variabel
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To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 10-3
Fixed Costs
A cost that stays thesame as outputchanges is a fixedcost.
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To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 10-4
Lease ofMachine
s
Numberof Units
$60,000 0 N/A60,000 60,000 $1.0060,000 120,000 0.5060,000 180,000 0.33
60,000 240,000 0.25
UnitsCost
Fixed Costs
Total Fixed Cost Graph
TotalCosts
$120,000
$100,000
$80,000
$60,000
$40,000
$20,000
60 120 180 2400
Units Produced (000)
F =$60,000
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To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 10-5
VariableCost
A variable cost is a costthat, in total, varies indirect proportion tochanges in output.
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To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 10-6
Total Variable Cost Graph
Cost ofPower
Numberof Units
$ 0 0 $ 012,000 60,000 0.2024,000 120,000 0.2036,000 180,000 0.20
48,000 240,000 0.20
UnitsCost
TotalCosts
0
Units Produced (000)
$48,000
$36,000
$24,000
$12,000
60 120 180 240
Variable CostYv = .20x
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To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 10-7
A mixed cost is acost that has both a
fixed and a variablecomponent.
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To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 10-8
InsertsSold
VariableCost ofSelling
40,000 $ 20,000 $30,000 $ 50,000 $1.2580,000 40,000 30,000 70,000 0.86
120,000 60,000 30,000 90,000 0.75160,000 80,000 30,000 110,000 0.69
200,000 100,000 30,000 130,000 0.65
TotalSellingCost
FixedCost ofSelling
SellingCost perUnit
Mixed Cost Behavior
TotalCosts
0
Units Sold (000)
$130,000
$110,000
$90,000$70,000
$50,000
$30,000
40 80 120 160 180
200
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To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 10-9
Tujuan pemisahan biaya semivariabel:
Perhitungan tarif biaya overhead dan analisis varian
Persiapan anggaran fleksible dan analisis varians
Perhitungan biaya langsung dan analisis varians
Analisis titik impas dan analisis biaya-volume laba Analisis biaya differensial dan komparatif
Maksimisasi laba dan minimisasi biaya jangkapendek
Analisis anggaran modal Analsis profitabilitas pemsaran berdasarkan daerah,
produk dan pelanggan.
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To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 10-10
Asumsi-asumsi Fungsi Biaya
1. Perilaku biaya diperkirakan dengan fungsibiaya linear dalam rentang yang relevan
Secara grafis, biaya total versus tingkat suatu
aktivitas tunggal yang berhubungan denganbiaya itu adalah suatu garis lurus dalamrentang yang relevan
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To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 10-11
Fungsi Biaya Linear
y = a + bX
Variabel Terikat:Biaya yangdiprediksi
Variabel Bebas:Pemicu Biaya
Titik Potong:Biaya tetap
Kemiringan Garis:Biaya variableper unit
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To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 10-1212
Perilaku Biaya Campuran
(Mixed-Cost Behaviour)
Total Biaya
Biaya
Kuantitas Produk
Biaya Tetap
Biaya Variabel
Asumsi Linearitas
Total Biaya = Biaya Tetap + Total Biaya Variabel
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To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 10-13
Fungsi Biaya Tetap, Secara Grafis
Fungsi Biaya Total: Y = $10,000
$-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
0 2000 4000 6000 8000 10000 12000
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To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 10-14
Fungsi Biaya Variabel, secara Grafis
Fungsi Biaya Total : Y = $5X
$-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
0 2000 4000 6000 8000 10000 12000
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To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 10-15
Fungsi Biaya Total, secara Grafis
Fungsi Biaya Total: Y = $10,000 + $5X
$-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
0 2000 4000 6000 8000 10000 12000
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To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 10-16
Fungsi-fungsi Biaya Digabungkan
$-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
0 2000 4000 6000 8000 10000 12000
Variable Cost Y = $5X
Fixed Cost Y = $10,000
Total Cost Y = $10,000 + $5XB
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To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 10-17
Metode Pemisahan Biaya
Semivariabel:
1. Metode Titik tertinggi dan terendah
2. Metode Scattergraph
3. Metode Least Square
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To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 10-18
Metode Tinggi-Rendah
Metode analisis kuantitatif paling sederhana
Menggunakan hanya nilai-nilai teramati yangtertinggi dan terendah
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To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 10-19
Langkah-langkah dalam
Metode Tinggi-Rendah
1. Hitung biaya variabel per unit aktivitas
Biaya Biaya terkait Biaya terkaitVariabel per= tingkat aktivitas tertinggi tingkat aktivitas terendah
Unit Aktivitas Tingkat aktivitas tertinggi - Tingkat aktivitas terendah{ - }
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To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 10-20
Langkah-langkah dalam
Metode Tinggi-Rendah
2. Hitung Biaya Tetap Total
3. Buat ringkas dengan menuliskan persamaan linear
Biaya Total dari tingkat aktivitas tertinggi atau terendah
(Biaya Variabel per unit aktivitas X Aktivitas terkait dengan biaya total di atas)
Biaya Tetap
Y = Biaya Tetap + ( Biaya variabel per unit Aktivitas * Aktivitas )
Y = FC + (VCu* X)
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To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 10-21
High Low Method
Penentuan bagian Biaya Variabel dan biaya tetap didasarkan
pada pengamatan data masa lalu yaitu data pada posisi
ekstrim tinggi dan posisi ekstrim rendah.
Keunggulan:
- Mudah dilakukan
- Tidak perlu banyak data
Kelemahan :-Tidak memperhatikan fluktuasi dan tendensi perkembangan
data biaya
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To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 10-22
Contoh :
Dari penelitian biaya pemeliharaan selama 5 (lima)bulan terakhr sbb :
Bulan Jam Kerja Total BiayaJanuariFebruariMaret
AprilMei
9.8709.2349.100
9.8759.650
Rp. 109.415.000Rp. 106.553.000Rp. 105.950.000
Rp. 109.437.500Rp. 108.425.000
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To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 10-23
Pemisahan biaya
Tertinggi 9.875 Rp. 109.437.500Terrendah 9.100 Rp. 105.950.000
Perubahan 775 Rp. 3.487.500
3.487.500Biaya Variabel = --------------------- = Rp. 4.500/jam kerja
775
Total Biaya Bulan Maret Rp. 105.950.000Biaya Variabel 9.100 X 4.500 Rp. 40.950.000Komponen Biaya Tetap Rp. 65.000.000
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To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 10-24
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To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 10-25
Metode Scattergraph:
Langkah-langkahnya:
1. Buat grafik
2. Buat titik-titik di grafik
3. Tarik garis lurus dengan melewati titik-titik
4. Hitung biaya variabel dan biaya tetapseperti dalam metode titik tertinggi dan
terendah
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To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 10-26
Metode Stand By Cost
Metode ini diterapkan apabila adakesempatan perusahaan dihentikansemetara.
Padasaat perusahaan dihentikan maka biayayang tetap harus dikeluarkan disebut denganStand by Cost yang dianggp setara denganFixed Cost.
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To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 10-27
Biaya Variabel per unit dihitung dengan rumus
Rata-rata Total BiayaStand by Cost
BVU = -------------------------------------------------------
Rata-rata Kapasitas
Dari data contoh sebelumnya :Rata-rata Total Biaya = 539.780.500 / 5 = Rp. 107.956.100
Rata-rata Jam kerja = 4.729 / 5 = 9.546 jam kerja
Jika diketahui Stand by Cost = Rp. 67.000.000 maka sesuai denganrumus yang ada
107.956.10067.000.000
Biaya Variabel = ------------------------------------- = Rp. 4.290/jam
9.546
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To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 10-28
Analisis Regresi / Least Square
Analisis Regresi adalah metode statistik yangmengukur jumlah rata-rata perubahan dalam variabeldependen yang terkait dengan suatu unit perubahandalam salah satu atau lebih variabel independen
Lebih akurat dari metode Tinggi-Rendah karenapersamaan regresi mengestimasi biaya menggunakaninformasi dari semuapengamatan; metode Tinggi-Rendah menggunakan hanya duapengamatan
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To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 10-29
Jenis-jenis Regresi
Simplemengestimasi hubungan antaravariabel dependen dan satuvariabelindependen
Multimengestimasi hubungan antaravariabel dependen dan dua atau lebihvariabel independen
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To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 10-30
Untuk mendapatkan persamaan garis regresi
Y = a + b X dapat dihitung dengan rumus
( Y ) (X2) - ( X)( X Y)
a = ----------------------------------------
n X2(X) 2
nX Y - ( X)( Y)b = --------------------------------------
nX2 - (X) 2
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To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 10-31
n X Y X.Y X2
1 9.870 109,4 1.079.778 97.416.900
2 9.234 106,5 983.421 85.266.756
3 9.100 105,9 963.690 82.810.000
4 9.875 109,4 1.080.325 97.515.625
5 9.650 108,4 1.046.060 93.122.50047.729 539,6 5.153.274 456.131.781
Persamaan garis projeksi menurut metode
least square :
Y = 64.615.260 + 4.537 X