## Presentasi berjudul: "Prepared by Robert F. Brooker, Ph.D. Copyright ©2004 by South-Western, a division of Thomson Learning. All rights reserved.Slide 1 Cost Theory and Estimation."— Transcript presentasi:

Prepared by Robert F. Brooker, Ph.D. Copyright ©2004 by South-Western, a division of Thomson Learning. All rights reserved.Slide 2 Definition of Cost Biaya dikatakan relevan jika dipengaruhi oleh keputusan manajemen –Historical cost yang muncul pada saat dilakukan suatu kegiatan –Replacement cost penting pada saat mengganti inventory Are historical costs relevant?

Prepared by Robert F. Brooker, Ph.D. Copyright ©2004 by South-Western, a division of Thomson Learning. All rights reserved.Slide 3 Definition of Cost Terdapat dua tipe biaya yang berhubungan dengan analisis ekonomi –Opportunity cost adalah nilai yang hilang akibat memilih melakukan satu aktivitas dan meninggalkan aktivitas yang lain. –Out-of-pocket cost / accounting cost adalah pengeluaran aktual yang terjadi (eksplisit terjadi) Which cost is relevant?

Prepared by Robert F. Brooker, Ph.D. Copyright ©2004 by South-Western, a division of Thomson Learning. All rights reserved.Slide 4 Definition of Cost Terdapat dua jenis biaya yang berhubungan dengan waktu –Incremental cost bervariasi dengan rentang pilihan yang tersedia dalam pengambilan keputusan. –Sunk cost adalah pengeluaran yang sudah dilaukan dan tidak dapat diperbaiki – tidak dipengaruhi oleh keputusan perusahaan. Is sunk cost relevant?

Prepared by Robert F. Brooker, Ph.D. Copyright ©2004 by South-Western, a division of Thomson Learning. All rights reserved.Slide 5 Short-Run Cost Functions Total Cost = TC = f(Q) Total Fixed Cost = TFC Total Variable Cost = TVC TC = TFC + TVC

Prepared by Robert F. Brooker, Ph.D. Copyright ©2004 by South-Western, a division of Thomson Learning. All rights reserved.Slide 6 Short-Run Cost Functions Average Total Cost = ATC = TC/Q Average Fixed Cost = AFC = TFC/Q Average Variable Cost = AVC = TVC/Q ATC = AFC + AVC Marginal Cost =  TC/  Q =  TVC/  Q

Prepared by Robert F. Brooker, Ph.D. Copyright ©2004 by South-Western, a division of Thomson Learning. All rights reserved.Slide 9 SR Relationship Between Production and Cost TP and TVC are mirror images of each other Kings Dominion Example

Prepared by Robert F. Brooker, Ph.D. Copyright ©2004 by South-Western, a division of Thomson Learning. All rights reserved.Slide 10 Short-Run Cost Functions Average Variable Cost AVC = TVC/Q = w/AP L Marginal Cost  TC/  Q =  TVC/  Q = w/MP L

Prepared by Robert F. Brooker, Ph.D. Copyright ©2004 by South-Western, a division of Thomson Learning. All rights reserved.Slide 12 Cost-Volume-Profit Analysis Total Revenue = TR = (P)(Q) Total Cost = TC = TFC + (AVC)(Q) Breakeven Volume TR = TC (P)(Q) = TFC + (AVC)(Q) Q BE = TFC/(P - AVC)

Prepared by Robert F. Brooker, Ph.D. Copyright ©2004 by South-Western, a division of Thomson Learning. All rights reserved.Slide 13 Cost-Volume-Profit Analysis P = 40 TFC = 200 AVC = 5 Q BE = 40

Prepared by Robert F. Brooker, Ph.D. Copyright ©2004 by South-Western, a division of Thomson Learning. All rights reserved.Slide 14 Operating Leverage Operating Leverage = TFC/TVC Degree of Operating Leverage = DOL

Prepared by Robert F. Brooker, Ph.D. Copyright ©2004 by South-Western, a division of Thomson Learning. All rights reserved.Slide 15 Operating Leverage TC’ has a higher DOL than TC and therefore a higher Q BE

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