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KONSEP BIAYA DAN KLASIFIKASI BIAYA PERTEMUAN 2. © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Pengertian Cost (biaya) adalah alat pengukur.

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Presentasi berjudul: "KONSEP BIAYA DAN KLASIFIKASI BIAYA PERTEMUAN 2. © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Pengertian Cost (biaya) adalah alat pengukur."— Transcript presentasi:

1 KONSEP BIAYA DAN KLASIFIKASI BIAYA PERTEMUAN 2

2 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Pengertian Cost (biaya) adalah alat pengukur pengorbanan sumber daya ekonomis untuk melakukan kegiatan tertentu. Expense( beban) adalah biaya yang bermanfaat dan telah dikorbankan. Apabila manfaat suatu barang atau jasa telah digunakan, maka biaya barang atau jasa itu menjadi beban. Sebaliknya, biaya yang belum dikorbankan diklasifikasikan sebagai “Aktiva” karena masih bermanfaat pada masa yang akan datang.

3 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Klasifikasi Biaya 1. Klasifikasi Umum Biaya. : Biaya Produksi. Terdiri dari 3 jenis yaitu : a. Direct Material. Adalah bagian yang menjadi bagian tidak terpisahkan dari produk jadi, dan dapat ditelusuri secara fisik dan mudah ke produk tersebut. Dikenal juga Indirect Material yaitu bahan yang digunakan untuk produksi yang tidak diklasifikasikan sebagai bahan langsung.

4 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin b. Direct Labor Adalah adalah biaya yang terlibat dalam kegiatan produksi yang dapat diidentifikasi dengan produk dan mudah untukditelusuri kepada produk jadi. Indirect Labor adalah biaya tenaga kerja yang terlibat dalam produksi tetap tidak diklasifikasikan sebagai tenaga kerja langsung.

5 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin c. Overhead Pabrik. Adalah biaya mencakup biaya prosuksi yang tidak termasuk dalam direct material dan direct labor. Termasuk disini adalah indirect manterial dan indirect labor. Biaya Direct Material ditambah dengan Direct Labor disebut “Prime Cost” dan biaya direct labor ditambah dengan biaya overhead pabrik disebut “ Conversion Cost”.

6 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Biaya Non Produksi ( Biaya Priodik). 1. Biaya Pemasaran dan Penjualan. 2. Biaya Administrasi.

7 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin 2. Klasifikasi Biaya dalam Laporan Keuangan : 1. Neraca. Dalam perusahaan manufaktur terdapat tiga persediaan dalam neraca yaitu a. Persediaan bahan baku, b. Barang dalam proses c.Barang jadi. Sedangkan perusahaan dagang, hanya mempunyai satu persediaan.

8 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin 2. Laporan Rugi Laba. Perhitungan biaya-biaya dapat dilihat pada laporan perhitungan rugi dan laba secara jelas baik perusahaan manufaktur dan perusahaan dagang. Perhitungan Harga Pokok Produksi yang ada pada perusahaan manufaktur adalah Biaya direct material + Direct labor dan Overhead Pabrik.

9 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin 3. Klasifikasi Biaya Untuk Memprediksi Perilaku Biaya. Dalam pembahasan ini ditekankan untuk membedakan biaya variabel dan tetap. Pemisahkan biaya tetap dan variabel dari “Biaya Semi Variabel” dengan 3 metode : a. Metode High and low.(titik rendah dan tinggi) b. Metode Least Square./Linear regression (Regresi linear) c. Metode Scatter Diagram ( Diagram pencar)

10 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin 4. Klasifikasi Biaya untuk Pembebanan Biaya ke Obyek Biaya. Obyek biaya adalah segala sesuatu di mana data biaya termasuk produk, lini produk, konsumen, pekerjaan dan subunit organisasi yang terdiri dari biaya langsung dan tidak langsung.

11 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin 5. Klasifikasi Biaya Untuk Pembuat Keputusan. Biaya sangat penting sebagai alat Keputusan manajemen. Hal inilah manajemen harus memahami konsep biaya Diffrential Cost, Opportunity Cost, Sunk Cost.

12 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Diffrential Revenue dan Diffrential Cost Diffrential Cost disebut juga Relevant Cost atau Incremental Cost. Differential cost adalah perbedaan biaya antara dua alternatif, sedangkan Difffrential revenue adalah perbedaan penghasilan antara dua alternatif. Perbedaan umum Antara dua alternatif yang relevan dalam pembuatan keputusan dalam kondisi tidak berubah dibawah berbagai alternatif dan tidak dipengaruhi oleh keputusan yang telah dibuat dapat diabaikan. Contoh: PT.ABC hendak memilih alternatif menggunakan komputer merk A dan B dioperasikan untuk disewakan. Keputusan manajemen, tergantung kepada operator yang menggunakan komputer tsb, apakah terdapat perbedaan upahnya. Selisih upah operator itulah yang disebut “Diffrential Cost”.

13 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Opportunity Cost. Adalah manfaat potensial yang hilang atau dikorbankan karena adanya keputusan untuk memilih nya satu alternatif yang lebih menguntungkan. Manfaat potensial berupan Revenue (pendapatan), laba bersih atau Cost saving. Opportunity hanya ada dalam pengertian ekonomi dan tidak dicatat dalam buku besar.

14 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Contoh Opportunity cost. Taksiran laba daqri kontrak rumah $ Opportunity cost Taksiran rugi (laba) jika diadakan ( ) “kost” untuk mahasiswa/karyawan (alternatif1)

15 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Taksiran laba kalau menyewakan rumah $ Opportunity Cost Taksiran laba jika menyerwakan rumah $ Manajemen sebaiknya menyewakan rumah tersebut kepada orang yang membutuhkan atau pihak perusahaan.

16 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Sunk Cost : Biaya Tertanam. Adalah biaya yang dalam situasi tertentu tidak dapat diperoleh kembali, pengeluaran yang telah dilakukan pada masa lalu semuanya tidak dapat diperoleh kembali. Contohnya, Keputusan mengganti mesin lama dengan yang baru, maka nilai aktiva lama atau nilai bukunya setelah penyusutan aktiva lama adalah “Sunk Cost” dan tidak relevan untuk dipertimbangkan dalam penggantian mesin baru tersebut. UNTUK LEBIH JELASNYA MASALAH TERSEBUT DIATAS DAPAT DILIHAT PADA POWER POINT BERIKUT INI :

17 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Recall the summary of our cost behavior discussion from Chapter 2. Types of Cost Behavior Patterns

18 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin The Activity Base A measure of the event that causes the incurrence of a variable cost – a cost driver Units produce d Miles driven Labor hours Machine hours

19 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Minutes Talked Total Long Distance Telephone Bill True Variable Cost Example Your total long distance telephone bill is based on how many minutes you talk.

20 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Minutes Talked Per Minute Telephone Charge Variable Cost Per Unit Example The cost per minute talked is constant. For example, 10 cents per minute.

21 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Step-Variable Costs Activity Cost Total cost remains constant within a narrow range of activity.

22 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Step-Variable Costs Activity Cost Total cost increases to a new higher cost for the next higher range of activity.

23 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Relevant Range A straight line closely approximates a curvilinear variable cost line within the relevant range. Activity Total Cost Economist’s Curvilinear Cost Function The Linearity Assumption and the Relevant Range Accountant’s Straight-Line Approximation (constant unit variable cost) Exh. 5-4

24 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Number of Local Calls Monthly Basic Telephone Bill Total Fixed Cost Example Your monthly basic telephone bill is probably fixed and does not change when you make more local calls. Exh. 5-5

25 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Number of Local Calls Monthly Basic Telephone Bill per Local Call Fixed Cost Per Unit Example The fixed cost per local call decreases as more local calls are made. Exh. 5-5

26 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Perilaku Biaya (Cost Behavior) Merchandisers Cost of Goods Sold Merchandisers Cost of Goods Sold Manufacturers Direct Material, Direct Labor, and Variable Manufacturing Overhead Manufacturers Direct Material, Direct Labor, and Variable Manufacturing Overhead Merchandisers and Manufacturers Sales commissions and shipping costs Merchandisers and Manufacturers Sales commissions and shipping costs Service Organizations Supplies and travel Service Organizations Supplies and travel Examples of normally variable costs Examples of normally fixed costs Merchandisers, manufacturers, and service organizations Real estate taxes, Insurance, Sales salaries Depreciation, Advertising Merchandisers, manufacturers, and service organizations Real estate taxes, Insurance, Sales salaries Depreciation, Advertising

27 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Examples Advertising and Research and Development Examples Advertising and Research and Development Examples Depreciation on Buildings and Equipment Examples Depreciation on Buildings and Equipment Types of Fixed Costs Discretionary May be altered in the short-term by current managerial decisions Discretionary May be altered in the short-term by current managerial decisions Committed Long-term, cannot be reduced in the short term. Committed Long-term, cannot be reduced in the short term.

28 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Example: Office space is available at a rental rate of $30,000 per year in increments of 1,000 square feet. As the business grows more space is rented, increasing the total cost. Fixed Costs and Relevant Range Continue

29 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Rent Cost in Thousands of Dollars 0 1,000 2,000 3,000 Rented Area (Square Feet) Fixed Costs and Relevant Range 90 Relevant Range Total cost doesn’t change for a wide range of activity, and then jumps to a new higher cost for the next higher range of activity. Exh. 5-6

30 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin How does this type of fixed cost differ from a step-variable cost? Step-variable costs can be adjusted more quickly and... The width of the activity steps is much wider for the fixed cost. Fixed Costs and Relevant Range

31 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Fixed Monthly Utility Charge Variable Cost per KW Activity (Kilowatt Hours) Total Utility Cost X Y A mixed cost has both fixed and variable components. Consider the example of utility cost. Mixed Costs Total mixed cost

32 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Fixed Monthly Utility Charge Variable Cost per KW Activity (Kilowatt Hours) Total Utility Cost X Y Mixed Costs Total mixed cost Y = a + bX

33 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin The Analysis of Mixed Costs Engineering Approach Account Analysis High-Low Method Least-Square Regression Method Scattergraph Plot

34 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Account Analysis & Engineering Estimates Each account is classified as either variable or fixed based on the analyst’s knowledge of how the account behaves. Cost estimates are based on an evaluation of production methods, and material, labor and overhead requirements.

35 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Plot the data points on a graph (total cost vs. activity) * Total Cost in 1,000’s of Dollars * * * * * * * * * Activity, 1,000’s of Units Produced X Y The Scattergraph Method

36 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin * Total Cost in 1,000’s of Dollars * * * * * * * * * Activity, 1,000’s of Units Produced X Y Quick-and-Dirty Method Intercept is the estimated fixed cost = $10,000 Draw a line through the data points with about an equal numbers of points above and below the line.

37 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin * Total Cost in 1,000’s of Dollars * * * * * * * * * Activity, 1,000’s of Units Produced X Y Quick-and-Dirty Method The slope is the estimated variable cost per unit. Slope = Change in cost ÷ Change in units The slope is the estimated variable cost per unit. Slope = Change in cost ÷ Change in units Vertical distance is the change in cost. Horizontal distance is the change in activity.

38 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin WiseCo recorded the following production activity and maintenance costs for two months: Using these two levels of activity, compute: the variable cost per unit; the fixed cost; and then express the costs in equation form Y = a + bX. The High-Low Method

39 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Change  in cost Change in units The High-Low Method  Variable cost per unit = Change in cost ÷ change in units

40 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin The High-Low Method  Variable cost per unit = $2,400 ÷ 3,000 units = $0.80 per unit

41 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin The High-Low Method  Variable cost = $2,400 ÷ 3,000 units = $0.80 per unit  Fixed cost = Total cost – Total variable cost Fixed cost = $9,800 – ($0.80 per unit × 8,000 units) Fixed cost = $9,800 – $6,400 = $3,400

42 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin  Variable cost = $2,400 ÷ 3,000 units = $0.80 per unit  Fixed cost = Total cost – Total variable cost Fixed cost = $9,800 – ($0.80 per unit × 8,000 units) Fixed cost = $9,800 – $6,400 = $3,400  Total cost = Fixed cost + Variable cost (Y = a + bX) Y = $3,400 + $0.80X The High-Low Method

43 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Software can be used to fit a regression line through the data points. The cost analysis objective is the same: Y = a + bx Least-Squares Regression Method Least-squares regression also provides a statistic, called the R 2, that is a measure of the goodness of fit of the regression line to the data points.

44 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Total Cost Activity * * * * * * * * * * Least-Squares Regression Method R 2 is the percentage of the variation in total cost explained by the activity. R 2 for this relationship is near 100% since the data points are very close to the regression line. X Y

45 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Cost Estimation Methods Regression Analysis A statistical method used to create an equation relating independent (or X ) variables to dependent (or Y ) variables. Past data is used to estimate relationships between costs and activities. A statistical method used to create an equation relating independent (or X ) variables to dependent (or Y ) variables. Past data is used to estimate relationships between costs and activities. Dependent variables are caused by the independent variables. Independent variables are the cost drivers that are correlated with the dependent variables.

46 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Caution: Before doing the analysis, take time to determine if a logical relationship between the variables exists. Cost Estimation Methods Regression Analysis The simple cost model is actually a regression model: TC = F + V X The simple cost model is actually a regression model: TC = F + V X This model will only be useful within a relevant range of activity.

47 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Cost Estimation Methods Regression Analysis A set of data can be regressed using several techniques: Manual computations SPSS or SAS Statistical Software Excel or other spreadsheet A set of data can be regressed using several techniques: Manual computations SPSS or SAS Statistical Software Excel or other spreadsheet The result of the regression process is a regression model: TC = F + V X The result of the regression process is a regression model: TC = F + V X Each regression model has an R-square (R 2 ) measure of how good the model is. Range of R 2 = 0 to 1.0 Each regression model has an R-square (R 2 ) measure of how good the model is. Range of R 2 = 0 to 1.0

48 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Simple Regression Analysis Example Fasco wants to know it’s average fixed cost and variable cost per unit. Using the data to the right, let’s see how to do a regression using Excel. Fasco wants to know it’s average fixed cost and variable cost per unit. Using the data to the right, let’s see how to do a regression using Excel.

49 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Simple Regression Analysis Example You will need three pieces of information from your regression analysis: 1.Estimated Variable Cost per Unit (line slope) 2.Estimated Fixed Costs (line intercept) 3.Goodness of fit, or R 2 You will need three pieces of information from your regression analysis: 1.Estimated Variable Cost per Unit (line slope) 2.Estimated Fixed Costs (line intercept) 3.Goodness of fit, or R 2 To get these three pieces of information we will need to use THREE different excel functions. LINEST, INTERCEPT, & RSQ To get these three pieces of information we will need to use THREE different excel functions. LINEST, INTERCEPT, & RSQ

50 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Simple Regression Using Excel 2000 First, open the excel file with your data and click on “Insert” and “Function”

51 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Simple Regression Using Excel 2000 When the function box opens, click on “Statistical”, then on “LINEST”

52 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Simple Regression Using Excel Enter the cell range for the cost amounts in the “Known_y’s” box. 2. Enter the cell range for the quantity amounts in the “Known_x’s” box. 1. Enter the cell range for the cost amounts in the “Known_y’s” box. 2. Enter the cell range for the quantity amounts in the “Known_x’s” box. By clicking on the buttons to the left, you can highlight the desired cells directly from the spreadsheet.

53 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Simple Regression Using Excel 2000 The Slope, or estimated variable cost per unit, is identified here. Click OK to put this value on your spreadsheet.

54 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Simple Regression Using Excel 2000 As previously, enter the appropriate cell ranges in their appropriate places. The estimated fixed cost is identified here.

55 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Simple Regression Using Excel 2000 As previously, enter the appropriate cell ranges in their appropriate places. The estimated R 2 for your estimated cost function is identified here.

56 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin The Contribution Format The contribution margin format emphasizes cost behavior. Contribution margin covers fixed costs and provides for income.

57 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin The Contribution Format Used primarily for external reporting. Used primarily by management.

58 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Akhir Pertemuan 2 Terima Kasih


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