Teori Biaya, Penurunan Biaya Jangka Panjang
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Transcript of Teori Biaya, Penurunan Biaya Jangka Panjang
Slide 1
Managerial economicsLecturer : Muchdie, PhD in Economics
PhD in Economics, 1998, Dept. of Economics, The University of Queensland, Australia.Post Graduate Diploma in Regional Dev.,1994, Dept. of Economics, The Univ. of Queensland, Australia.MS in Rural & Regional Development Planning, 1986, Graduate School, Bogor Agricultural University, Bogor
Bab 6 :Teori dan Estimasi Produksi
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 MinyakPrepared by Robert F. Brooker, Ph.D. Copyright 2004 by South-Western, a division of Thomson Learning. All rights reserved.Slide 3Sifat dan Karakter BiayaBiaya EkspisitBiaya Akuntansi Biaya EkonomisBiaya Implisit Biaya Alternatif atau Biaya OpportunitasBiaya RelevanBiaya Inkremental Biaya Tenggelam (Sunk Costs)Fungsi Biaya Jangka PendekBiaya Total (Total Cost) = TC = f(Q)Biaya Tetap Total (Total Fixed Cost) = TFCBiaya Variabel Total (Total Variable Cost) = TVC = f(Q)TC = TFC + TVCBiaya Total Rata-Rata (Average Total Cost) = ATC = TC/QBiaya Tetap Rata-Rata (Average Fixed Cost) = AFC = TFC/QBiaya Variabel Rata-Rata (Average Variable Cost) = AVC = TVC/QATC = AFC + AVCBiaya Marjinal (Marginal Cost) = TC/Q = TVC/QFungsi Biaya Jangka Pendek
Fungsi Biaya Jangka Pendek
Fungsi Biaya Jangka PendekBiaya Variabel Rata-RataAVC = TVC/Q = w/APLFungsi Biaya Jangka PendekBiaya Marjinal TC/Q = TVC/Q = w/MPLKurva Biaya Jangka PanjangTotal Biaya Jangka Panjang (Long-Run Total Cost) = LTC = f(Q)Biaya Rata-Rata Jangka Panjang (Long-Run Average Cost) = LAC = LTC/QBiaya 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 EkonomisKurva PembelajaranBiaya Rata-Rata dari Unit Q = C = aQbBentuk Estimasi: log C = log a + b Log Q
Meminimumkan Biaya Secara InternasionalForeign Sourcing of InputsNew International Economies of ScaleImmigration of Skilled LaborBrain DrainManajemen Logistik atau Penawaran Berantai ?Merges and integrates functionsPurchasingTransportationWarehousingDistributionCustomer ServicesSource of competitive advantageManajemen Logistik atau Penawaran Berantai ?Reasons for the growth of logisticsAdvances in computer technologyDecreased cost of logistical problem solvingGrowth of just-in-time inventory managementIncreased need to monitor and manage input and output flowsGlobalization of production and distributionIncreased complexity of input and output flowsAnalisis 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 = 10TFC = 200AVC = 5QBE = 40Analisis Biaya-Volume-LabaUngkitan Operasi (Operating Leverage)Ungkitan Operasi (Operating Leverage) = TFC/TVCDerajat Ungkitan Operasi (Degree of Operating Leverage) = DOL
Ungkitan Operasi
TC has a higher DOL than TC and therefore a higher QBEEstimasi Empiris :Data Collection IssuesOpportunity Costs Must be Extracted from Accounting Cost DataCosts Must be Apportioned Among ProductsCosts Must be Matched to Output Over TimeCosts Must be Corrected for InflationEstimasi EmpirisBentuk Fungsional untuk Fungsi Biaya Jangka Pendek
Bentuk TeoritisPendekatan Linear
Estimasi Empiris
Bentuk TeoritisPendekatan Linear Estimasi EmpirisKurva Biaya Jangka PanjangAnalisis 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)Alamat Situs InternetLampiran Bab 7 : Analisis Biaya Menggunakan KalkulusStudi Kasus Gabungan 3 : Fungsi Produksi dan Biaya Dalam Industri Pengilangan Minyak