perilaku biaya

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Perilaku BiayaPerilaku Biaya3

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Fixed CostsFixed CostsFixed CostsFixed Costs

Fixed costs (biaya tetap) adalah biaya-biaya yang jumlah totalnya konstan

dalam rentang tertentu meskipun tingkat driver aktivitasnya berubah.

Konsep Dasar Perilaku BiayaKonsep Dasar Perilaku Biaya 1

Dua lini produksi masing-masing dapat menghasilkan10.000 komputer per tahun. Pekerja

pada masing-masing lini diawasi seorang supervisor yang digaji $24.000 per tahun. Untuk produksi hingga

10.000 unit, satu lini hanya memerlukan satu supervisor. Untuk produksi antara10.001 hingga

20.000 komputer, satu lini membutuhkan dua supervisor.

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Supervision Computers Processed Unit Cost

$24,000 4,00024,000 8,00024,000 10,00048,000 12,00048,000 16,00048,000 20,000

Days Computers, Inc.

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$24,000 4,00024,000 8,00024,000 10,000

48,000 12,00048,000 16,00048,000 20,000

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$24,000 4,000 $6.0024,000 8,000 3.0024,000 10,000 2.4048,000 12,000 4.0048,000 16,000 3.0048,000 20,000 2.40


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4,000 8,000 12,000 16,000 20,000

$48,000

24,000

Supervision

Cost

F = $48,000

Fixed Cost BehaviorFixed Cost Behavior

Number of Computers Processed

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Variable CostsVariable CostsVariable CostsVariable Costs

Variable costs (biaya variabel) adalah biaya-biaya yang jumlah totalnya berubah secara langsung dan proporsional dengan

berubahnya suatu driver aktivitas.


Satu unit disk drive 3½-inci ditambahkan ke setiap unit komputer dengan biaya $30 per komputer.

Total biaya disk drive untuk masing-masing level produksi akan berubah.

2-8


Total Cost of Number of Unit Cost ofDisk Drives Computers Produced Disk Drives

$120,000 4,000 $30

240,000 8,000 30

360,000 12,000 30

480,000 16,000 30

600,000 20,000 30


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Total Cost of Number of Unit Cost ofDisk Drives Computers Produced Disk Drives

$120,000 4,000 $30240,000 8,000 30360,000 12,000 30480,000 16,000 30600,000 20,000 30


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4,000 8,000 12,000 16,000 20,000

$600

120

Cost

VYV = $30X

Variable Cost BehaviorVariable Cost Behavior

(in thousands)

480

360

240

Number of Computers Processed

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Cost

Nonlinearity of Variable CostsNonlinearity of Variable Costs

($)

Units of Activity Driver

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Cost

Nonlinearity of Variable CostsNonlinearity of Variable Costs

($)

X*

Units of Activity Driver

Large

Error

Region

Error

Relevant Range

0

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Mixed costs (biaya campuran) adalah biaya-biaya yang memiliki, baik komponen tetap maupun

variabel.

Mixed Mixed CostsCosts



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Y = Fixed cost + Total variable cost

Y = F + VX

dengan

Y = Total cost

Dalam contoh Days Computer, biaya penjualan dinyatakan dengan persamaan sbb::

Y = $300,000 + $50X

2-15

Selling Cost Per Unit

Mixed CostsMixed Costs


Fixed Cost of Selling

Variable Cost of Selling

Total Cost

Computers Sold

$300,000 $ 200,000 $ 500,000 4,000 $125.00

300,000 400,000 700,000 8,000 87.50

300,000 600,000 900,000 12,000 75.00

300,000 800,000 1,100,000 16,000 68.75

300,000 1,000,000 1,300,000 20,000 65.00


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Mixed Cost BehaviorMixed Cost BehaviorCost

(in thousands)

$1,500

Number of Computers Sold

Variable Costs

Fixed Cost

500

300

700

900

1,100

1,300

4,000 8,000 12,000 16,000 20,000


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Sumber DayaSumber Daya, A, Akktivittivitaas, s, dandan Perilaku Perilaku BiayaBiaya 2

Resources (Sumber Daya)Resources (Sumber Daya)

Flexible resources (sumber daya fleksibel) dibeli ketika digunakan dan dibutuhkan, umumnya dianggap sebagai variable costs.

Example: Materials, energy

Committed resources (sumber daya terikat) dibeli/diperoleh sebelum digunakan, umumnya diangap fixed costs.

Example: Membeli atau menyewaguna bangunan atau peralatan

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Biaya memiliki fungsi (pola) step cost fjika tingkat biayanya konstan dalam suatu rentang

output dan kemudian melompat ke tingkat yang lebih tinggi di suatu titik.

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Step-Cost FunctionStep-Cost Function

Cost

$600

100 120

100

200

20 40 60 80Activity Outputs (Units)

300

400

500

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Step-Fixed CostsStep-Fixed Costs

Cost

$150,000

100,000

50,000

2,500 5,000 7,500

Activity Output (Number of Engineering Change Orders)

Normal Operating

Range (Relevant

Range)

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The High-Low Method The Scatterplot Method The Method of Least

Squares

Variable Component

Fixed Component

Metode-Metode Pemisahan Biaya Metode-Metode Pemisahan Biaya CampuranCampuran 3

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Y = F + VX

Total activity cost

Fixed cost component

Variable cost per unit of activity

Measure of activity output


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Month Material Handling Costs No. of MovesJanuary $2,000 100February 3,090 125March 2,780 175April 1,990 200May 7,500 500June 5,300 300July 4,300 250August 6,300 400September 5,600 475October 6,240 425

Step 1: Solve for variable cost (V)V = Change in cost / Change in activity

Step 1: Solve for variable cost (V)V = Change in cost / Change in activity

The High-Low MethodThe High-Low Method


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Low

High

Month Material Handling Costs No. of MovesJanuary $2,000 100February 3,090 125March 2,780 175April 1,990 200May 7,500 500June 5,300 300July 4,300 250August 6,300 400September 5,600 475October 6,240 425



V = $7,500 – $2,000

500 – 100

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V = $7,500 – $2,000

500 – 100

V = $13.75 V = $13.75

Step 2: Using either the high cost or low cost, solve for the total fixed cost (F).

Step 2: Using either the high cost or low cost, solve for the total fixed cost (F).



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Y = F + V(X)

$7,500 = F + $13.75(500)

$625 = F

High End

High End

Y = F + V(X)

$2,000 = F + $13.75(100)

$625 = F

Low End

Low End

The cost formula using the high-low method is:

Total cost = $625 + ($13.75 x # of moves)



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Mat

eria

l Han

dlin

g C

ost

Number of Moves

Graph A--Anderson Company

$9,000 –

8,000 –

7,000 –

6,000 –

5,000 –

4,000 –

3,000 –

2,000 –

1,000 –

100 200 300 400 500

| | | | |

1

2 3

6

7

8

9

10

5

4

The Scattergraph for Anderson CompanyThe Scattergraph for Anderson Company


2-28Number of Moves

Graph B--High-Low Line

$9,000 –

8,000 –

7,000 –

6,000 –

5,000 –

4,000 –

3,000 –

2,000 –

1,000 –

100 200 300 400 500

| | | | |

1

2 3

6

7

8

9

10

5

4


Mat

eria

l Han

dlin

g C

ost


2-29Number of Moves

Graph C—One Possible Scattergraph Line

$9,000 –

8,000 –

7,000 –

6,000 –

5,000 –

4,000 –

3,000 –

2,000 –

1,000 –

100 200 300 400 500

| | | | |

1

2 3

6

7

8

9

10

5

4

3M

ater

ial H

andl

ing

Cos

t

Metode-Metode Pemisahan Biaya Metode-Metode Pemisahan Biaya CampuranCampuran


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ActivityCost

0

Activity Output

Graph A--Nonlinear Relationship

Cost Behavior PatternsCost Behavior Patterns


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Graph B--Upward Shift in Cost RelationshipActivity

Cost

0

Activity Output



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Graph C--Presence of OutliersActivity

Cost

0

Activity OutputOutlierOutlier

OutlierOutlier



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2,780 2,900 -120 14,4001,990 3,200 -1,10 1,464,1007,500 6,800 700 490,0005,300 4,400 900 810,0004,300 3,800 500 250,0006,300 5,600 700 490,0005,600 6,500 -900 810,0006,240 5,900 340 115,600

Total measure of closeness 5,068,200

The Method of Least SquaresThe Method of Least Squares

Annual Cost Predicted Cost Deviation Deviation Squared

$2,000 $2,000 0 03,090 2,300 790 624,100

$3,090$3,090- 2,300- 2,300

790 x 790790 x 790


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Material Handling Cost

0Number of Moves

Line Deviations

$9,000 –

8,000 –

7,000 –

6,000 –

5,000 –

4,000 –

3,000 –

2,000 –

1,000 –

100 200 300 400 500

| | | | |

1

2

3

6

7

8

910

5

4



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Month Costs # MovesJanuary $2,000 100February 3,090 125March 2,780 175April 1,990 200May 7,500 500June 5,300 300July 4,300 250August 6,300 400September 5,600 475October 6,240 425

Spreadsheet Data for Anderson Company



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SUMMARY OUTPUT Regression StatisticsMultiple R 0.92894908R. Square 0.862946394Adjusted R 0.845814693

SquareStandard Error 770.4987038Observations 10

ANOVAdf SS MS F

Regression 1 29903853.98 29903853.98 50.37132077Residual 8 4749346.021 593668.2526Total 9 34653200

Coefficient Standard Error t-Stat P-valueIntercept 854.4993582 569.7810263 1.49967811 0.172079925X Variable 1 12.3915276 1.745955536 7.097275588 0.000102268

Regression Output for Anderson CompanyRegression Output for Anderson Company



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The results give rise to the following equation:

Material handling

cost= $854.50 + ($12.39 x number of items)



2-38

Coefficient of CorrelationCoefficient of Correlation

Positive Correlation

Machine Hours

Utilities Costs

r approaches +1

Machine Hours

Utilities Costs

Reliability of Cost FormulasReliability of Cost Formulas 4

2-39

Negative Correlation

Hours of Safety

Training

Industrial Accidents

r approaches –1

Hours of Safety

Training

Industrial Accidents



2-40

No Correlation

Hair Length

Accounting Grade

r ~ 0

Hair Length

Accounting Grade



2-41

Y = F + VY = F + V1 1 XX1 1 + V+ V2 2 XX22

X1 = Number of moves X2 = The total distance

Multiple RegressionMultiple Regression 5

2-42

Material Handling Number PoundsMonth Cost of Moves Moved

January $2,000 100 6,000February 3,090 125 15,000March 2,780 175 7,800April 1,990 200 600May 7,500 500 29,000June 5,300 300 23,000July 4,300 250 17,000August 6,300 400 25,000September 5,600 475 12,000October 6,240 425 22,400


2-43

Y = $507 + $7.84X + $0.11X1 2

= $507 + $7.84(350) + $0.11(17,000)

= $507 + $2.744 + $1,870

= $5,121


2-44

The Learning Curve and The Learning Curve and Nonlinear Cost BehaviorNonlinear Cost Behavior 6

2-45

1 100 100 1002 80 (0.8 x 100) 160 603 70.21 210.63 50.634 64 (0.8 x 80) 256 45.375 59.57 297.85 41.856 56.17 337.02 39.177 53.45 374.15 37.138 51.20 (0.8 x 64) 409.60 35.45

16 40.96 655.36 28.0632 32.77 1,048.64

Cumulative Cumulative Cumulative Individual Units Number Average Time Total Time: Time for nth of Units per Unit in Hours Labor Hours Unit-Labor Hours (1) (2) (3) = (1) x (2) (4)

Data for Cumulative Average Time Learning Curve with 80 Percent Learning Rate

Data for Cumulative Average Time Learning Curve with 80 Percent Learning Rate


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1,200 –

1,000 –

800 –

600 –

400 –

200 –

0 –1 5 10 15 20 25 30 35 36

Graph of Cumulative Total Hours Required and the Cumulative Average time per Unit

Graph of Cumulative Total Hours Required and the Cumulative Average time per Unit

Tot

al H

ours

Units

Cumulative total hours required

Cumulative average time

per unit


2-47

1 100 100 1002 80 (0.8 x 100) 180 903 70.21 259.21 83.404 64 (0.8 x 80) 314.21 78.555 59.57 373.78 74.766 56.17 429.95 71.667 53.45 483.40 69.068 51.20 (0.8 x 64) 534.60 66.83

16 40.96 892.00 55.75

Cumulative Individual Unit Cumulative Cumulative Number Time for nth Unit Total Time: Average Time per of Units in Labor Hours Labor Hours Unit-Labor Hours (1) (2) (3) (4) = (3)/(1)

Data for an Incremental Unit-Time Learning Curve with an 80 Percent Learning Rate

Data for an Incremental Unit-Time Learning Curve with an 80 Percent Learning Rate


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Managerial JudgmentManagerial Judgment 7

Managerial judgment is critically important in determining cost

behavior and is by far the most widely used method in practice.

2-49

End of End of Chapter 3Chapter 3

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