Ekonomi Manajerial dalam Perekonomian Global Bab 7: Teori dan Estimasi Biaya Bahan Kuliah Program Pascasarjana-UHAMKA Program Studi Magister Manajemen Dosen : Dr. Muchdie, PhD in Economics Jam Konsultasi : Sabtu, 10.00-12.00 Telp : 0818-0704-5737
Pokok Bahasan Fungsi Biaya Jangka Pendek Kurva Biaya Jangka Panjang Ukuran Pabrik dan Skala Ekonomis Kurva Pembelajaran Minimisasi Biaya Secara Internasional Manajemen Logistik atau Penawaran Berantai ? Analisis Biaya-Volume-Laba dan Ungkitan Operasi Estimasi Empiris dan Fungsi Biaya Ringkasan, Pertanyaan Diskusi, Soal-Soal dan Alamat Situs Internet Lampiran : Analisis Biaya Menggunakan Kalkulus Studi Kasus Gabungan 3 : Fungsi Produksi dan Biaya di Industri Pengilangan Minyak
Fungsi Biaya Jangka Pendek Biaya Total (Total Cost) = TC = f(Q) Biaya Tetap Total (Total Fixed Cost) = TFC Biaya Variabel Total (Total Variable Cost) = TVC TC = TFC + TVC
Fungsi Biaya Jangka Pendek Biaya Total Rata-Rata (Average Total Cost) = ATC = TC/Q Biaya Tetap Rata-Rata (Average Fixed Cost) = AFC = TFC/Q Biaya Variabel Rata-Rata (Average Variable Cost) = AVC = TVC/Q ATC = AFC + AVC Biaya Marjinal (Marginal Cost) = TC/Q = TVC/Q
Fungsi Biaya Jangka Pendek
Fungsi Biaya Jangka Pendek
Fungsi Biaya Jangka Pendek Biaya Variabel Rata-Rata AVC = TVC/Q = w/APL Biaya Marjinal TC/Q = TVC/Q = w/MPL
Kurva Biaya Jangka Panjang Total Biaya Jangka Panjang (Long-Run Total Cost) = LTC = f(Q) Biaya Rata-Rata Jangka Panjang (Long-Run Average Cost) = LAC = LTC/Q Biaya Marjinal Jangka Panjang (Long-Run Marginal Cost) = LMC = LTC/Q
Penurunan Kurva Biaya Jangka Panjang
Hubungan Antara Kurva Jangka Panjang dengan Kurva Jangka Pendek
Ukuran Pabrik dan Skala Ekonomis Kemungkinan Bentuk Kurva Biaya Jangka Panjang
Kurva Pembelajaran Biaya Rata-Rata dari Unit Q = C = aQb Bentuk Estimasi: log C = log a + b Log Q
Meminimumkan Biaya Secara Internasional Foreign Sourcing of Inputs New International Economies of Scale Immigration of Skilled Labor Brain Drain
Manajemen Logistik atau Penawaran Berantai ? Merges and integrates functions Purchasing Transportation Warehousing Distribution Customer Services Source of competitive advantage
Manajemen Logistik atau Penawaran Berantai ? Reasons for the growth of logistics Advances in computer technology Decreased cost of logistical problem solving Growth of just-in-time inventory management Increased need to monitor and manage input and output flows Globalization of production and distribution Increased complexity of input and output flows
Analisis Biaya-Volume-Laba Penerimaan 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)
Analisis Biaya-Volume-Laba P = 10 TFC = 200 AVC = 5 QBE = 40
Ungkitan Operasi (Operating Leverage) Ungkitan Operasi (Operating Leverage) = TFC/TVC Derajat Ungkitan Operasi (Degree of Operating Leverage) = DOL
Ungkitan Operasi TC’ has a higher DOL than TC and therefore a higher QBE
Estimasi Empiris : Data Collection Issues Opportunity Costs Must be Extracted from Accounting Cost Data Costs Must be Apportioned Among Products Costs Must be Matched to Output Over Time Costs Must be Corrected for Inflation
Bentuk Fungsional untuk Fungsi Biaya Jangka Pendek Estimasi Empiris Bentuk Fungsional untuk Fungsi Biaya Jangka Pendek Bentuk Teoritis Pendekatan Linear
Estimasi Empiris Bentuk Teoritis Pendekatan Linear
Estimasi Empiris Kurva Biaya Jangka Panjang Analisis Regresi Seksi Silang (Cross-Section Regression Analysis) Metode Rekayasa (Engineering Method) Teknik Survival (Survival Technique)
LAC Aktual Vs LAC Estimasi Empiris
Penutup Ringkasan (9 Butir) Pertanyaan Diskusi (15 Pertanyaan) Soal-Soal (15 Soal) Kerjakan No. 15 !!!! Alamat Situs Internet Lampiran Bab 7 : Analisis Biaya Menggunakan Kalkulus Studi Kasus Gabungan 3 : Fungsi Produksi dan Biaya Dalam Industri Pengilangan Minyak