analisis-perilaku

Analisis Perilaku
Biaya
Pengklasifikasian biaya berdasar
perilaku biaya:
 1. Biaya Tetap (Fixed cost)
 biaya yang tidak berubah secara total dalam
hubungan dengan beberapa aktivitas atau output
yang dipilih
 2. Biaya Variabel (Variable cost)
 biaya yang berubah secara total dalam hubungan
dengan beberapa aktivitas atau output yang dipilih
 3. Biaya Semivariabel (Semivariable cost)
 biaya yang memiliki baik komponen tetap dan
variabel
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
10-2
A cost that stays the
same as output
changes is a fixed
cost.
Fixed Costs
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
10-3
Total Costs
Total Fixed Cost Graph
$120,000
$100,000
$80,000
$60,000
$40,000
$20,000
F=
$60,000
Fixed Costs
0
60 120180240
Units Produced (000)
Lease of
Machine
s
$60,000
60,000
60,000
60,000
60,000
Number
of Units
0
60,000
120,000
180,000
240,000
Units
Cost
N/A
$1.00
0.50
0.33
0.25
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
10-4
A variable cost is a cost
that, in total, varies in
direct proportion to
changes in output.
Variable
Cost
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
10-5
Total Variable Cost Graph
Total Costs
$48,000
$36,000
Yv = .20x
Variable Cost
$24,000
$12,000
0 60 120 180 240
Units Produced (000)
Cost of
Power
$
0
12,000
24,000
36,000
48,000
Number
of Units
0
60,000
120,000
180,000
240,000
Units
Cost
$ 0
0.20
0.20
0.20
0.20
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
10-6
A mixed cost is a
cost that has both a
fixed and a variable
component.
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
10-7
Total Costs
Mixed Cost Behavior
$130,000
$110,000
$90,000
$70,000
$50,000
$30,000
0 40 80 120 160 180
Units
200 Sold (000)
Variable
Cost of
Selling
Fixed
Cost of
Selling
Total
Selling
Cost
Selling
Cost per
Unit
Inserts
Sold
40,000
$ 20,000
$30,000
$ 50,000
$1.25
80,000
40,000
30,000
70,000
0.86
120,000
60,000
30,000
90,000
0.75
160,000
80,000
30,000
110,000
0.69
To accompany
Cost Accounting 12e, by100,000
Horngren/Datar/Foster. Copyright
© 2006 by Pearson Education.
All rights reserved. 0.65
200,000
30,000
130,000
10-8
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 jangka
pendek
 Analisis anggaran modal
 Analsis profitabilitas pemsaran berdasarkan daerah,
produk dan pelanggan.
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
10-9
Asumsi-asumsi Fungsi Biaya
1.
Perilaku biaya diperkirakan dengan fungsi
biaya linear dalam rentang yang relevan
Secara grafis, biaya total versus tingkat suatu
aktivitas tunggal yang berhubungan dengan
biaya itu adalah suatu garis lurus dalam
rentang yang relevan
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
10-10
Fungsi Biaya Linear
y = a + bX
Variabel Bebas:
Pemicu Biaya
Variabel Terikat:
Biaya yang
diprediksi
Titik Potong:
Biaya tetap
Kemiringan Garis:
Biaya variable
per unit
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
10-11
Fungsi Biaya Tetap, Secara Grafis
Fungsi Biaya Total: Y = $10,000
$60,000
$50,000
$40,000
$30,000
$20,000
$10,000
$0
2000
4000
6000
8000
10000
12000
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
10-12
Fungsi Biaya Variabel, secara Grafis
Fungsi Biaya Total : Y = $5X
$60,000
$50,000
$40,000
$30,000
$20,000
$10,000
$0
2000
4000
6000
8000
10000
12000
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
10-13
Fungsi Biaya Total, secara Grafis
Fungsi Biaya Total: Y = $10,000 + $5X
$70,000
$60,000
$50,000
$40,000
$30,000
$20,000
$10,000
$0
2000
4000
6000
8000
10000
12000
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
10-14
Fungsi-fungsi Biaya Digabungkan
$70,000
$60,000
$50,000
$40,000
Variable Cost Y = $5X
Fixed Cost Y = $10,000
B
$30,000
Total Cost Y = $10,000 + $5X
$20,000
$10,000
$0
2000
4000
6000
8000
10000
12000
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
10-15
Metode Pemisahan Biaya
Semivariabel:
 1. Metode Titik tertinggi dan terendah
 2. Metode Scattergraph
 3. Metode Least Square
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
10-16
Metode Tinggi-Rendah
 Metode analisis kuantitatif paling sederhana
 Menggunakan hanya nilai-nilai teramati yang
tertinggi dan terendah
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
10-17
Langkah-langkah dalam
Metode Tinggi-Rendah
1.
Hitung biaya variabel per unit aktivitas
Biaya
Variabel per =
Unit Aktivitas
{
Biaya terkait
tingkat aktivitas tertinggi
Biaya terkait
tingkat aktivitas terendah
}
Tingkat aktivitas tertinggi - Tingkat aktivitas terendah
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
10-18
Langkah-langkah dalam
Metode Tinggi-Rendah
2.
Hitung Biaya Tetap Total
Biaya Total dari tingkat aktivitas tertinggi atau terendah
– (Biaya Variabel per unit aktivitas X Aktivitas terkait dengan biaya total di atas)
Biaya Tetap
3.
Buat ringkas dengan menuliskan persamaan linear
Y = Biaya Tetap + ( Biaya variabel per unit Aktivitas * Aktivitas )
Y = FC + (VCu * X)
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
10-19
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 tetap
seperti dalam metode titik tertinggi dan
terendah
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
10-20
Analisis Regresi
 Analisis Regresi adalah metode statistik yang
mengukur jumlah rata-rata perubahan dalam variabel
dependen yang terkait dengan suatu unit perubahan
dalam salah satu atau lebih variabel independen
 Lebih akurat dari metode Tinggi-Rendah karena
persamaan regresi mengestimasi biaya menggunakan
informasi dari semua pengamatan; metode TinggiRendah menggunakan hanya dua pengamatan
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
10-21
Jenis-jenis Regresi
 Simple – mengestimasi hubungan antara
variabel dependen dan satu variabel
independen
 Multi – mengestimasi hubungan antara
variabel dependen dan dua atau lebih
variabel independen
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
10-22