Perilaku Biaya

Perilaku Biaya

3 2-1

Konsep Dasar Perilaku Biaya

1

Fixed Fixed Costs Costs Fixed costs (biaya tetap) adalah biayabiaya yang jumlah totalnya konstan dalam rentang tertentu meskipun tingkat driver aktivitasnya berubah. Dua lini produksi masing-masing dapat menghasilkan10.000 komputer per tahun. Pekerja pada masing-masing lini diawasi seorang supervisor yang digaji $24.000 per tahun. Untuk produksi hingga 10.000 unit, satu lini hanya memerlukan satu supervisor. Untuk produksi antara10.001 hingga 20.000 komputer, satu lini membutuhkan dua supervisor. 2-2

Konsep Dasar Perilaku Biaya

1

Days Computers, Inc. Supervision

Computers Processed

$24,000 24,000 24,000

4,000 8,000 10,000

48,000 48,000 48,000

12,000 16,000 20,000

Unit Cost

2-3

Konsep Dasar Perilaku Biaya

Supervision

Computers Processed

$24,000 24,000 24,000

4,000 8,000 10,000

48,000 48,000 48,000

12,000 16,000 20,000

1

Unit Cost

2-4

Konsep Dasar Perilaku Biaya

1

Days Computers, Inc. Supervision $24,000 24,000 24,000 48,000 48,000 48,000

Computers Processed 4,000 8,000 10,000 12,000 16,000 20,000

Unit Cost

$6.00 3.00 2.40 4.00 3.00 2.40

2-5

Konsep Dasar Perilaku Biaya

1

Fixed Fixed Cost Cost Behavior Behavior Supervision Cost

F = $48,000 $48,000

24,000

4,000

8,000

12,000

16,000

Number of Computers Processed

20,000 2-6

Konsep Dasar Perilaku Biaya

1

Variable Variable Costs Costs Variable costs (biaya variabel) adalah biaya-biaya yang jumlah totalnya berubah secara langsung dan proporsional dengan berubahnya suatu driver aktivitas. Satu unit disk drive 3½-inci ditambahkan ke setiap unit komputer dengan biaya $30 per komputer. Total biaya disk drive untuk masing-masing level produksi akan berubah.

2-7

Konsep Dasar Perilaku Biaya

1

Days Computers, Inc. Total Cost of Disk Drives

$120,000 240,000 360,000 480,000 600,000

Number of Unit Cost of Computers Produced Disk Drives 4,000 8,000 12,000 16,000 20,000

$30 30 30 30 30

2-8

Konsep Dasar Perilaku Biaya

1

Days Computers, Inc. Total Cost of Disk Drives $120,000 240,000 360,000 480,000 600,000

Number of Unit Cost of Computers Produced Disk Drives 4,000 8,000 12,000 16,000 20,000

$30 30 30 30 30

2-9

Konsep Dasar Perilaku Biaya

1

Variable Variable Cost Cost Behavior Behavior Cost (in thousands) $600 480 VYV = $30X 360 240 120

4,000

8,000

12,000

16,000

Number of Computers Processed

20,000 2-10

Konsep Dasar Perilaku Biaya

1

Nonlinearity Nonlinearity of of Variable Variable Costs Costs Cost ($)

Units of Activity Driver 2-11

Konsep Dasar Perilaku Biaya

1

Nonlinearity Nonlinearity of of Variable Variable Costs Costs Cost ($)

Large Error Region

Error

Relevant Range

0

X* Units of Activity Driver

2-12

Konsep Dasar Perilaku Biaya

Mixed costs (biaya campuran) adalah biayabiaya yang memiliki, baik komponen tetap maupun variabel.

1

Mixed Mixed Costs Costs

2-13

Konsep Dasar Perilaku Biaya

1

Y = Fixed cost + Total variable cost Y = F + VX dengan Y = Total cost

Mixed Mixed Costs Costs

Dalam contoh Days Computer, biaya penjualan dinyatakan dengan persamaan sbb:: Y = $300,000 + $50X

2-14

Konsep Dasar Perilaku Biaya

1

Mixed Mixed Costs Costs Days Computers, Inc. Fixed Cost Variable Cost Total Computers Selling Cost of Selling of Selling Cost Sold Per Unit $300,000 300,000 300,000 300,000 300,000

$ 200,000 400,000 600,000 800,000 1,000,000

$ 500,000 700,000 900,000 1,100,000 1,300,000

4,000 8,000 12,000 16,000 20,000

$125.00 87.50 75.00 68.75 65.00

2-15

Konsep Dasar Perilaku Biaya

1

Mixed Mixed Cost Cost Behavior Behavior

Cost (in thousands) $1,500 1,300 1,100 900

Variable Costs

700 500 300

Fixed Cost 4,000

8,000

12,000

16,000

Number of Computers Sold

20,000 2-16

Sumber Daya, Aktivitas, dan Perilaku Biaya

2

Resources Resources (Sumber (Sumber Daya) Daya) Flexible resources (sumber daya fleksibel) dibeli ketika digunakan dan dibutuhkan, umumnya dianggap sebagai variable costs. Example: Materials, energy Committed resources (sumber daya terikat) dibeli/diperoleh sebelum digunakan, umumnya diangap fixed costs. Example: Membeli atau menyewaguna bangunan atau peralatan 2-17

Sumber Daya, Aktivitas, dan Perilaku Biaya

2

Biaya memiliki fungsi (pola) step cost fjika tingkat biayanya konstan dalam suatu rentang output dan kemudian melompat ke tingkat yang lebih tinggi di suatu titik.

2-18

Sumber Daya, Aktivitas, dan Perilaku Biaya

2

Step-Cost Step-Cost Function Function Cost $600 500 400 300 200 100 20

40 60 80 100 Activity Outputs (Units)

120

2-19

Sumber Daya, Aktivitas, dan Perilaku Biaya

2

Step-Fixed Step-Fixed Costs Costs Cost $150,000 100,000 50,000

Normal Operating Range (Relevant Range)

2,500 5,000 7,500 Activity Output (Number of Engineering Change Orders)

2-20

Metode-Metode Pemisahan Biaya Campuran

3

 The High-Low Method  The Scatterplot Method  The Method of Least

Squares

Variable Component Fixed Component 2-21

Metode-Metode Pemisahan Biaya Campuran

3

Y = F + VX TotalFixed cost Variable Measure of activitycomponent cost cost activity per unit of activity output

2-22

Metode-Metode Pemisahan Biaya Campuran

3

The The High-Low High-Low Method Method Month January February March April May June July August September October

Material Handling Costs $2,000 3,090 2,780 1,990 7,500 5,300 4,300 6,300 5,600 6,240

No. of Moves 100 125 175 200 500 300 250 400 475 425

Step Step1: 1: Solve Solvefor forvariable variablecost cost(V) (V) VV==Change Changein incost cost//Change Changein inactivity activity

2-23

Metode-Metode Pemisahan Biaya Campuran

3

The The High-Low High-Low Method Method Month January February March April May June July August September October

Material Handling Costs Low $2,000 3,090 2,780 1,990 High 7,500 5,300 4,300 6,300 5,600 6,240 V=

$7,500 500

No. of Moves 100 125 175 200 500 300 250 400 475 425

– $2,000 –

100

2-24

Metode-Metode Pemisahan Biaya Campuran

3

The The High-Low High-Low Method Method V=

$7,500 – $2,000 500 –

100

V V == $13.75 $13.75

Step Step 2: 2: Using Using either either the the high high cost cost or or low lowcost, cost, solve solve for for the the total total fixed fixed cost cost (F). (F). 2-25

Metode-Metode Pemisahan Biaya Campuran

3

The The High-Low High-Low Method Method Y = $7,500 = $625 =

F F F

+ V(X) + $13.75(500)

Y = $2,000 = $625 =

F F F

+ V(X) + $13.75(100)

High High End End Low Low End End

The cost formula using the high-low method is: Total cost = $625 + ($13.75 x # of moves)

2-26

Metode-Metode Pemisahan Biaya Campuran

3

The The Scattergraph Scattergraph for for Anderson Anderson Company Company Graph A--Anderson Company Material Handling Cost

$9,000 – 8,000 – 5

7,000 –

8 10

6,000 – 6

5,000 – 7

4,000 – 3,000 –

2

2,000 – 1,000 –

9

3 4

1

| 100

|

|

200 300 Number of Moves

|

|

400

500 2-27

Metode-Metode Pemisahan Biaya Campuran

3

The The Scattergraph Scattergraph for for Anderson Anderson Company Company Graph B--High-Low Line Material Handling Cost

$9,000 – 8,000 – 5

7,000 –

8 10

6,000 – 6

5,000 – 7

4,000 – 3,000 –

2

2,000 – 1,000 –

9

3 4

1

| 100

|

|

200 300 Number of Moves

|

|

400

500 2-28

Metode-Metode Pemisahan Biaya Campuran

3

The The Scattergraph Scattergraph for for Anderson Anderson Company Company Graph C—One Possible Scattergraph Line Material Handling Cost

$9,000 – 8,000 – 5

7,000 –

8 10

6,000 – 6

5,000 – 7

4,000 – 3,000 –

2

2,000 – 1,000 –

9

3 4

1

| 100

|

|

200 300 Number of Moves

|

|

400

500 2-29

Metode-Metode Pemisahan Biaya Campuran

3

Cost Cost Behavior Behavior Patterns Patterns Activity Cost

Graph A--Nonlinear Relationship

0 Activity Output 2-30

Metode-Metode Pemisahan Biaya Campuran

3

Cost Cost Behavior Behavior Patterns Patterns Graph B--Upward Shift in Cost Relationship Activity Cost

0 Activity Output 2-31

Metode-Metode Pemisahan Biaya Campuran

3

Cost Cost Behavior Behavior Patterns Patterns Graph C--Presence of Outliers Activity Cost

Outlier Outlier

0

Outlier Outlier

Activity Output 2-32

Metode-Metode Pemisahan Biaya Campuran Annual Cost

3

The The Method Method of of Least Least Squares Squares Predicted Cost Deviation Deviation Squared

$2,000 $2,000 3,090 2,300 2,780 2,900 1,990 3,200 7,500 6,800 5,300 4,400 4,300 3,800 6,300 5,600 5,600 6,500 6,240 5,900 Total measure of closeness

0 790 -120 -1,10 700 $3,090 900 - 2,300 500 700 -900 340

0 624,100 14,400 1,464,100 790 x 790 490,000 810,000 250,000 490,000 810,000 115,600 5,068,200 2-33

Metode-Metode Pemisahan Biaya Campuran

3

The The Method Method of of Least Least Squares Squares Material Handling Cost $9,000 –

Line Deviations

8,000 – 7,000 – 6,000 –

9

7

4,000 –

2

3,000 –

1

2,000 –

0

10

6

5,000 –

1,000 –

5

8

3 4

| 100

|

|

200 300 Number of Moves

|

|

400

500 2-34

Metode-Metode Pemisahan Biaya Campuran

3

The The Method Method of of Least Least Squares Squares Spreadsheet Data for Anderson Company Month January February March April May June July August September October

Costs $2,000 3,090 2,780 1,990 7,500 5,300 4,300 6,300 5,600 6,240

# Moves 100 125 175 200 500 300 250 400 475 425

2-35

Metode-Metode Pemisahan Biaya Campuran

3

The The Method Method of of Least Least Squares Squares SUMMARY OUTPUT Regression Statistics Multiple R 0.92894908 R. Square 0.862946394 Adjusted R 0.845814693 Square Standard Error 770.4987038 Regression Output for Anderson Company Regression Output for Anderson Company Observations 10 ANOVA Regression Residual Total

df 1 8 9

Intercept X Variable 1

Coefficient 854.4993582 12.3915276

SS 29903853.98 4749346.021 34653200

MS 29903853.98 593668.2526

F 50.37132077

Standard Error 569.7810263 1.745955536

t-Stat 1.49967811 7.097275588

P-value 0.172079925 0.000102268 2-36

Metode-Metode Pemisahan Biaya Campuran

3

The The Method Method of of Least Least Squares Squares

The results give rise to the following equation: Material handling = $854.50 + ($12.39 x number of items) cost

2-37

Reliability of Cost Formulas

4

Coefficient Coefficient of of Correlation Correlation Positive Correlation r approaches +1

Machine Utilities Hours Costs

Machine Utilities Hours Costs

2-38

Reliability of Cost Formulas

4

Coefficient Coefficient of of Correlation Correlation Negative Correlation r approaches –1

Hours of Industrial Safety Accidents Training

Hours of Industrial Safety Accidents Training

2-39

Reliability of Cost Formulas

4

Coefficient Coefficient of of Correlation Correlation No Correlation r~0

Hair Accounting Length Grade

Hair Accounting Length Grade

2-40

Multiple Regression

5

Y = F + V1 X1 + V2 X2 X1 = Number of moves X2 = The total distance

2-41

Multiple Regression Month January February March April May June July August September October

5

Material Handling Cost

Number of Moves

$2,000 3,090 2,780 1,990 7,500 5,300 4,300 6,300 5,600 6,240

100 125 175 200 500 300 250 400 475 425

Pounds Moved 6,000 15,000 7,800 600 29,000 23,000 17,000 25,000 12,000 22,400 2-42

Multiple Regression

5

Y = $507 + $7.84X 1 + $0.11X2 = $507 + $7.84(350) + $0.11(17,000) = $507 + $2.744 + $1,870 = $5,121

2-43

The Learning Curve and Nonlinear Cost Behavior

6

2-44

The Learning Curve and Nonlinear Cost Behavior

6

Data Datafor forCumulative CumulativeAverage AverageTime TimeLearning Learning Curve Curvewith with80 80Percent PercentLearning LearningRate Rate Cumulative Cumulative Cumulative Individual Units Number Average Time Total Time: Time for nth of Units per Unit in Hours Labor Hours Unit-Labor Hours (1) (2) (3) = (1) x (2) (4) 1 100 100 100 2 80 (0.8 x 100) 160 60 3 70.21 210.63 50.63 4 64 (0.8 x 80) 256 45.37 5 59.57 297.85 41.85 6 56.17 337.02 39.17 7 53.45 374.15 37.13 8 51.20 (0.8 x 64) 409.60 35.45 16 40.96 655.36 28.06 32 32.77 1,048.64 2-45

The Learning Curve and Nonlinear Cost Behavior

6

Graph Graphof ofCumulative CumulativeTotal TotalHours HoursRequired Requiredand andthe the Cumulative CumulativeAverage Averagetime timeper perUnit Unit

Total Hours

1,200 – Cumulative total hours required

1,000 – 800 – 600 –

Cumulative average time per unit

400 – 200 – 1 30 0–

5

10 15 Units 35 36

20

25

2-46

The Learning Curve and Nonlinear Cost Behavior

6

Data Datafor foran anIncremental IncrementalUnit-Time Unit-TimeLearning Learning Curve Curvewith withan an80 80Percent PercentLearning LearningRate Rate Cumulative Number per of Units Hours 1 (1)2 (1) 3 4 5 6 7 8 16

Individual Unit Time for nth Unit in Labor Hours 100 80 (0.8 (2) x 100) 70.21 64 (0.8 x 80) 59.57 56.17 53.45 51.20 (0.8 x 64) 40.96

Cumulative Cumulative Total Time: Average Time Labor Hours 100 (3) 180 259.21 314.21 373.78 429.95 483.40 534.60 892.00

Unit-Labor 100 (4) = (3)/ 90 83.40 78.55 74.76 71.66 69.06 66.83 55.75 2-47

Managerial Judgment

7

Managerial judgment is critically important in determining cost behavior and is by far the most widely used method in practice.

2-48

End of Chapter 3

2-49