HM-Ch03 Activity Cost Behaviour-terj

8/10/2019 HM-Ch03 Activity Cost Behaviour-terj

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1. Define cost behavior for fixed, variable, and

mixed costs.

2. Explain the role of the resource usage model

in understanding cost behavior.

3. Separate mixed costs into their fixed and

variable components using the high-low

method, the scatterplot method, and themethod of least squares.

Objectives

After studying this

chapter, you should

be able to:

continued


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4. Evaluate the reliability of a cost equation.

5. Discuss the role of multiple regression in

assessing cost behavior.

6. Describe the use of managerial judgment in

determining cost behavior.

Objectives


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Biaya Tetap

Biaya Tetap adalahbiaya yg tidak

mengalami perubahan


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Mesin potong disewa $

60.000/thn dan mampuberproduksi 240.000unit/tahun.

Fixed Costs


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Lease of

Machines

Number

of Units

$60,000 0 N/A60,000 60,000 $1.00

60,000 120,000 0.50

60,000 180,000 0.33

60,000 240,000 0.25

Units

Cost

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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Lease of

Machines

Number

of Units

$60,000 0 N/A60,000 60,000 $1.00

60,000 120,000 0.50

60,000 180,000 0.33

60,000 240,000 0.25

Units

Cost

Fixed Costs

Unit Fixed Cost Graph

Costper

Unit $1.00

$0.50

$0.33

$0.25

60 120 180 2400



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VariableCost

By Variabel : jumlah total by

berubah sebanding dengan

perubahan vol keg. ttp by/unit

tidak dipengaruhi (tetap)


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Ketika mesin potong memotong masing-masing unit, mereka menggunakan 0.1kilowatt-jam sebesar $ 2.00. Sehingga,

ongkos masing-masing unit adalah $ 0.20 ($2 x 0.1).

Variable Cost


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Total Variable Cost Graph

Cost of

Power

Number

of Units

$ 0 0 $ 012,000 60,000 0.20

24,000 120,000 0.20

36,000 180,000 0.20

48,000 240,000 0.20

Units

Cost

TotalCos

ts

0


$48,000

$36,000

$24,000

$12,000

60 120 180 240

Variable CostYv = .20x


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Cost of

Power

Number

of Units

$ 0 0 $ 012,000 60,000 0.20

24,000 120,000 0.20

36,000 180,000 0.20

48,000 240,000 0.20

Units

Cost

Variable Cost

Unit Variable Cost Graph

60 120 180 240Units Produced (000)

$0.40

$0.30

$0.20

$0.10

0

CostperUn

it


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Biaya Campuran

adalah biaya yang

memiliki unsur bytetap dan by variabel


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Bagian penjualanselain diberikan gajisering juga diberikan

komisi atas penj.


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Inserts

Sold

Variable

Cost of

Selling

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

200,000 100,000 30,000 130,000 0.65

Total

Selling

Cost

Fixed

Cost of

Selling

Selling

Cost per

Unit

Mixed Cost Behavior

TotalC

osts

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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Activity Cost Behavior Model

Input:

Materials

Energy

Labor

Capital

ActivitiesActivity

Output

Cost Behavior

Changes

in Output

Changesin Input

Cost


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Sumber daya fleksibel adalah

sumber daya yg diperoleh saat

digunakan dan diperlukan.

Misalnya listrik dan bahan

baku


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Committed resourcesad sumber daya yg

disediakan sebelum pemakaian. Misnya

membeli atau menyewa gedung sebelum

memulai aktivitas


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Astep cost menggambarkan tingkat by yg

konstan selama rentang penggunaan

aktivitas & selanjutnya meningkat hingga

tkt biaya yg lbh tinggi pd rentang yg tetap

Step-Cost Behavior


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Cost

Activity Output (units)

$500

400

300

200

100

10 20 30 40 50

Step-Cost Behavior


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RentangOperasi

Normal

(Rentangyg relevan)

Step-Fixed Costs

Cost

$150,000

100,000

50,000

2,500 5,000 7,500

Activity Usage


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3 org insinyur msg2 memperoleh gaji $50,000

Masing2 dpt memperoses 2,500 pesanan/thn

$90,000 dibelanjakan pd persediaan untukmerancang dan membangun aktivitas

Terdapat 6,000 pesanan dalam proses

Perusahaan mempuny kapasitas untuk

memproses 7,500 pesanan/thn

Step-Cost Behavior


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Available orders = Orders used + Orders unused

7,500 orders = 6,000 orders + 1,500 orders

F ixed engineer ing rate = $150,000/7,500

= $20per change order

Variable engineer ing rate = $90,000/6,000

= $15per change order

Step-Cost Behavior


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Hubungan antara sumber daya yg disediakan dan

sumber daya yang digunakan dapat dilihat pada

persamaan :

Sumber daya yg tersedia = sumber daya yang

digunakan + kapasitas yg

tidak terpakai

Step-Cost Behavior


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Harga pesanan yg tersedia = Harga pesanan yg

digunakan + Harga pesanan yg tidak terpakai

= [($20 + $15) x 6,000] +

($20 x 1,500)

= $240,000

Sama dgn total biaya $150,000

yg dignkan o/ insinyur dgn

$90,000 persediaan.

$ 30,000 kelebihan kapasitas rancang-bangun berartibahwa suatu produksi baru bisa diperkenalkan

tanpa meningkatkan belanjaan sekarang atas

rancang-bangun.

Step-Cost Behavior


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The High-Low Method

The Scatterplot Method

The Method of Least Squares

Methods for Separating Mixed Costs

Variable

Component

Fixed

Component


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Asumsi linearitas berasumsi bahwa

biaya-biaya var iabel meningkat dan

langsung menyesuaikan banyaknya

unit yg diproduksi atau uni t

aktivitas yg digunakan).


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Methods for Separating Mixed Costs

Y = a + bx

Total CostTotal Fixed

Cost

Variable

Cost perUnit

Number of

Units


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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

The High-Low Method

Step 1: Solve for variable cost (b)


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January $1,000 100

February 1,250 200

March 2,250 300

April 2,500 400

May 3,750 500

b =High CostLow Cost

High UnitsLow Units

The High-Low Method


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b =High Cost Low Cost

High Units Low Units


January $1,000 100

February 1,250 200

March 2,250 300

April 2,500 400

May 3,750 500

The High-Low Method

b =$3,750 Low Cost

500 Low Units


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January $1,000 100

February 1,250 200

March 2,250 300

April 2,500 400

May 3,750 500

b =$3,750 Low Cost

500 Low Unitsb =

$3,750 $1,000

500 100

The High-Low Method


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b =$3,750 $1,000

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


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Y = a + b (x)$3,750 = a + $6.875(500)

$312.50 = a

High

End

Y = a + b (x)

$1,000 = a + $6.875(100)

$312.50 = a

Low

End

The cost formula using the high-low method is:

Total cost = $312.50 + ($6.875 x Setup hours)

The High-Low Method


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Activity

Cost

0 Activity Output

*

*

***


Nonlinear Relationship


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Activity

Cost

0 Activity Output

**

*

**

*


Upward Shift in Cost Relationship


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Activity

Cost

0 Activity Output

**

*

*

*

*


Presence of Outliers

Estimated

regression

line

Estimated

fixed cost


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Month Setup Costs Setup HoursJan 1,000 100

Feb 1,250 200

Mar 2,250 300

Apr 2,500 400

May 3,750 500

Spreadsheet Data for

Larson Company


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Regression Output for

Larson Company

Regression Output:

Constant 125

Std. Err of Y Est 299.304749934466

R Squared 0.944300518134715

No. of Observation 5

Degrees of Freedom 3

X Coefficient(s) 6.75

Std. Err of Coef. 0.9464847243


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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 insetup costs is explained by the number of setup

hours variable.

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Coeff icient of Correlation

Positive Correlation

Machine

Hours

Utilities

Costs

r approaches +1

Machine

Hours

Utilities

Costs

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Negative Correlation

Hours of

Safety

Training

Industrial

Accidents

r approaches -1

Hours of

Safety

Training

Industrial

Accidents

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No Correlation

Hair

Length

Accounting

Grade

r ~ 0

Hair

Length

Accounting

Grade

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TC = b0+ ( b1X1) + (b2X2) + . . .

b0= 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

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Multiple RegressionMonth Mhrs Summer Utilities Cost

Jan 1,340 0 $1,688Feb 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


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The results gives rise to the following equation:

Uti l i ties cost = $243.11 + $1.097(Machine hours) +

($510.49 x Summer)

R2= .967, or 96.7 percent of the var iation in uti l i ties

cost is explained by the machine hours and summer

variables.

Multiple Regression

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Managerial Judgment

Managerial judgment is critically

important in determining cost behavior,

and it is by far the most widely used

method in practice.

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The End

Chapter Three

HM-Ch03 Activity Cost Behaviour-terj

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