Upload
maratusshaliha
View
220
Download
5
Embed Size (px)
Citation preview
ANALISIS PERILAKUKOS AKTVITASErina
COST BEHAVIORPerilaku biaya adalah suatu istilah umum untuk menggambarkan apakah suatu biaya jumlahnya tetap atau berubah dalam kaitannya dengan perubahan tingkat aktivitas.
Dalam praktik, biasanya perilaku biaya dikaitkan dengan time horizon (Cakrawala waktu):Jangka panjang semua biaya adalah variabelJangka pendek paling tidak ada satu jenis biaya yang bersifat tetap.
Jenis Biaya berdasarkan PerilakuCostsFIXED COSTSMIXED COSTSVARIABLE COSTSStep Fixed CostsStep Variabel CostsACTIVITY
Variable Cost0QRpY = $100Q Perunit tetapTotal berubah scr proporsional dengan perubahan aktivitas10100$1.000$10.000
Regresif
Fixed Cost0QRpY = $25.000
Relevan RangePerunit berubah terbalik dgn perubahan volume,Total tidak berubah dalam relevan range ttt.$25.000
Biaya ProduksiBBKL: KAYU, PAKU, Var TKL: TUKANG KAYU VarGaji Mandor Campuran (Var + Fix)Cat VarListrik Campuran (var + Fix)Bahan penolongVarAmplas VarMesin Moulding Depresiasi Mesin Fix
Mixed Cost0QRpY = aY = a + bQAda unsur tetapAda unsur variabel
Step Cost
Step variabelStep Fixed
Biaya CampuranY = a + b x
Tujuan Pemisahan MCUntuk menghitung tarif BOP dan analisis variansiUntuk menyusun fleksibel budget dan analisis variansiUntuk analisis kontribusi margin dan direct costingUntuk analisis B-V-LUntuk analisis Komparatif dan differentialUntuk analisis maksimasi profit dan minimasi biayaUntuk analisi budget modalUntuk analisis profitabilitas segmen baik menurut wilayah, produk, customer dsb
METODE PEMISAHAN BIAYA CAMPURANThe High-Low Method The Scatterplot Method The Method of Least SquaresSimple RegressionMultiple RegressionManagement Judgement
TUJUAN PEMISAHAN BIAYAMenentukan tarif FOHMenyusun budget fleksibel dan analisis varianAnalisis kontribusi margin dan pelaporan segmentasiAnalisis Break Even Point (BEP)Analisis differentialAnalisis minimasi biaya dan maksimasi profit jangka pendekAnalisis budget modalAnalisis profitabilitas segmen
Month Setup Costs Setup HoursJanuary $1,000100February 1,250200March 2,250300April 2,500400May 3,750500
The High-Low MethodStep 1: Solve for variable cost (b)
Month Setup Costs Setup HoursJanuary $1,000100February 1,250200March 2,250300April 2,500400May 3,750500
The High-Low Method
Month Setup Costs Setup Hours
January $1,000100February 1,250200March 2,250300April 2,500400May 3,750500
The High-Low Method
b = $6.875Step 2: Using either the high cost or low cost, solve for the total fixed cost (a).The High-Low Method
Y = a + b (x) $3,750 = a + $6.875(500) $312.50 = aHigh EndY = a + b (x) $1,000 = a + $6.875(100) $312.50 = aLow EndThe cost formula using the high-low method is: Total cost = $312.50 + ($6.875 x Setup hours)The High-Low Method
Sheet1
MonthTCFCVC
Jan1,000312.50687.50
Feb1,250312.50937.50
Mar2,250312.501,937.50
Apr2,500312.502,187.50
May3,750312.503,437.50
0.0
0.0
Sheet2
Sheet3
The Scatterplot Method
Data
Sheet1
MonthBiayaJam
ListrikKerja
Jan64034000
Feb62030000
Mar62034000
April59039000
May50042000
June53032000
July50026000
August50026000
Sept53031000
Oct55035000
Nov58043000
Dec68048000
JUMLAH6,840420,000
RERATA57035,000
Sheet2
Sheet3
ActivityCost0Activity Output*
**
*
*The Scatterplot MethodNonlinear Relationship
*
*
*
*
*
*
*$440
Perhitungan Biaya rata-rata per bulan.......... $570Komponen tetap (grafik)........... $440 -Komponen variabel.................. $ 130Biaya variabel per unit: b = $0.0037 PER DLH
The Method of Least Squares
Sheet1
MonthSetup CostsSetup Hours
Jan1,000$100
Feb1,250$200
Mar2,250$300
Apr2,500$400
May3,750$500
Jumlah10,750$1,500
Rerata2,150$300
Sheet2
Sheet3
The Method of Least SquaresRegression Output for Larson Company
Sheet1
Regression Output:
Constant125
Std. Err of Y Est299.30
R Squared0.94
No. of Observation5
Degrees of Freedom3
X Coefficient(s)6.75
Std. Err of Coef.0.95
Sheet2
Sheet3
The Method of Least SquaresThe results give rise to the following equation:Setup costs = $125 + ($6.75 x Setup hours)R2 = .944, or 94.4 percent of the variation in setup costs is explained by the number of setup hours variable.
TC = a + ( b1X1) + (b2X2) + . . . a = the fixed cost or intercept
b1 = the variable rate for the first independent variable
X1 = the first independent variable
b2 = the variable rate for the second independent variable
X2 = the second independent variable
Multiple Regression
Multiple RegressionData for Phoenix Factory Utilities Cost Regression
Sheet1
MonthMhrsSummerUtilities Cost
Jan1,3400$1,688
Feb1,29801,636
Mar1,37601,734
April1,40501,770
May1,50012,390
June1,43212,304
July1,32212,166
August1,41612,284
Sept1,37011,730
Oct1,58001,991
Nov1,46001,840
Dec1,45501,833
Sheet2
Sheet3
Multiple RegressionMultiple Regression for Phoenix Factory Utilities Cost
Sheet1
Constant243.11
Std Err of Y Est55.51
R Squared0.97
No. of Observation12.00
Degrees of Freedom9.00
X Coefficient(s)1.10510.49
Std Err of Coef.0.2132.55
Sheet2
Sheet3
The results gives rise to the following equation:Utilities cost = $243.11 + $1.097(Machine hours) + ($510.49 x Summer)R2 = .967, or 96.7 percent of the variation in utilities cost is explained by the machine hours and summer variables.Multiple Regression
Managerial JudgmentManagerial judgment is critically important in determining cost behavior, and it is by far the most widely used method in practice.
The EndChapter Three
***