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Analisis Perilaku Biaya. To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-2.

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Presentasi berjudul: "Analisis Perilaku Biaya. To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-2."— Transcript presentasi:

1 Analisis Perilaku Biaya

2 To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved 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

3 To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved Fixed Costs A cost that stays the same as output changes is a fixed cost.

4 To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved Lease of Machine s Number of Units $60,0000N/A 60,00060,000$ ,000120, ,000180, ,000240, Units Cost Fixed Costs Total Fixed Cost Graph Total Costs $120,000 $100,000 $80,000 $60,000 $40,000 $20, Units Produced (000) F = $60,000

5 To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved Variable Cost A variable cost is a cost that, in total, varies in direct proportion to changes in output.

6 To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved Total Variable Cost Graph Cost of Power Number of Units $ 00$ 0 12,00060, ,000120, ,000180, ,000240, Units Cost Total Costs 0 Units Produced (000) $48,000 $36,000 $24,000 $12, Variable Cost Y v =.20x

7 To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved A mixed cost is a cost that has both a fixed and a variable component.

8 To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved Inserts Sold Variable Cost of Selling 40,000$ 20,000$30,000$ 50,000$ ,00040,00030,00070, ,00060,00030,00090, ,00080,00030,000110, ,000100,00030,000130, Total Selling Cost Fixed Cost of Selling Selling Cost per Unit Mixed Cost Behavior Total Costs 0 Units Sold (000) $130,000 $110,000 $90,000 $70,000 $50,000 $30,

9 To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved 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.

10 To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved 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

11 To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved Fungsi Biaya Linear y = a + bX Variabel Terikat: Biaya yang diprediksi Variabel Bebas: Pemicu Biaya Titik Potong: Biaya tetap Kemiringan Garis: Biaya variable per unit

12 To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved Fungsi Biaya Tetap, Secara Grafis

13 To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved Fungsi Biaya Variabel, secara Grafis

14 To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved Fungsi Biaya Total, secara Grafis

15 To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved Fungsi-fungsi Biaya Digabungkan

16 To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved Metode Pemisahan Biaya Semivariabel: 1. Metode Titik tertinggi dan terendah 2. Metode Scattergraph 3. Metode Least Square

17 To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved Metode Tinggi-Rendah Metode analisis kuantitatif paling sederhana Menggunakan hanya nilai-nilai teramati yang tertinggi dan terendah

18 To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved Langkah-langkah dalam Metode Tinggi-Rendah 1. Hitung biaya variabel per unit aktivitas

19 To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved Langkah-langkah dalam Metode Tinggi-Rendah 2. Hitung Biaya Tetap Total 3. Buat ringkas dengan menuliskan persamaan linear

20 Tabel 1 Contoh Kasus Pemisahan Biaya Semi Variabel Bulan Biaya Reparasi dan Pemeliharaan Mesin Jam Mesin 1Rp Rp Rp Rp   5Rp Rp Rp Rp   9Rp Rp Rp Rp

21 Metode Pemisahan Biaya Semi Variabel Metode Titik Terendah & Titik Tertinggi Rp – Rp Biaya Variabel = – 4000 jam mesin = Rp. 100/jam mesin Biaya Tetap (masukkan ke dalam satu persamaan) = a x = a a = Persamaan Garis : Y = X Kelemahan : Hanya memperhatikan 2 pasang data saja, sehingga tidak cukup mencerminkan perilaku biaya yang diamati.

22 To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved 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 Tinggi- Rendah menggunakan hanya dua pengamatan

23 To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved 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

24 To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved Rumus : n ∑ xy - ∑ x ∑ y ∑y - b∑x b = a = n ∑x 2 – (∑x) 2 n

25 3. Metode Kuadrat Terkecil / Regresi Tabel 2 Contoh Kasus Metode Regresi Bulan Biaya Reparasi (y) Jam Mesin (x)xyx2x

26 Rumus : n ∑ xy - ∑ x ∑ y ∑y - b∑x b = a = n ∑x 2 – (∑x) 2 n Dengan memasukkan ke dalam rumus diperoleh : b =  biaya variabel Rp. 115 a =  biaya tetap Rp / bulan Persamaan Garisnya : Y = X

27 To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved 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

28 To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved For more detail read book carter page Tugas : L3-1 L3-2 l3.-3

29 To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved Tugas : L3-1 L3-2 l3.-3


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