Seluruh beban keuangan yang dikeluarkan oleh produsen untuk memproduksi suatu barang atau jasa

BIAYAEXPLICIT COSTIMPLICIT COST

EXPLICIT COST adalah biaya yang mengharuskan perusahaan mengeluarkan uangnyaCONTOH

IMPLICIT COST adalah biaya yang tidak mengharuskan suatu perusahaan mengeluarkan uangnya.CONTOH

CONTOH EXPLICIT COST :

Pembelian peralatan Beban Gaji Pembelian Bahan Baku Beban Listrik dan Telepon

KEMBALI

CONTOH IMPLICIT COST: Beban Perlengkapan Beban Penyusutan Peralatan DllKEMBALI

MACAM-MACAM BIAYA PRODUKSI:FIXED COST (TFC)VARIABLE COST (TVC)TOTAL COST (TC) AVERAGE FIXED COST (AFC)AVERAGE VARIABLE COST (AVC)AVERAGE COST (AC)MARGINAL COST (MC)

KURVA

TOTAL FIXED COST atau Biaya Tetap adalah biaya yang besarnya tidak tergantung jumlah produksi.CONTOHTABEL

TOTAL VARIABLE COST (TVC) atau Biaya Tidak Tetap adalah biaya yang besarnya tergantung jumlah produksi.CONTOHTABEL

TOTAL COST (TC) atau Biaya Keseluruhan adalah seluruh biaya yang dikeluarkan untuk memproduksi sejumlah. Besarnya Total Cost didapat dari:

TC = FC + VCTABEL

AVERAGE FIXED COST (AFC) atau Biaya Tetap Rata-rata adalah Biaya tetap untuk setiap unit barang yang di poduksi. Besarnya AFC di dapat dari:

AFC = FC Q TABEL

AVERAGE VARIABLE COST (AVC) atau Biaya Tidak Tetap Rata-rata adalah Biaya tidak tetap untuk setiap unit barang yang di poduksi. Besarnya AVC dapat dicari dengan:

AVC = VC Q TABEL

AVERAGE COST (AC) atau Biaya Rata-rata adalah Biaya yang dikeluarkan untuk setiap unit barang yang di produksi. Besarnya AC dapat dicari dengan:

AC = TC atau AC = AFC +AVC Q

TABEL

MARGINAL COST (MC) atau Biaya Marginal adalah Pertambahan biaya yang dikeluarkan yang disebabkan pertambahan unit barang yang di poduksi. Besarnya MC dapat dicari dengan:

MC = TC atau MC = TC Q

TABEL

CONTOH TFC:BEBAN PENYUSUTANGAJI DIREKTURSEWA GEDUNGBEBAN ASURANSIDLLKEMBALI

CONTOH TVC:BAHAN BAKUUPAH TENAGA KERJADLLKEMBALI

KURVA

QTFC0 200 1 200 2 200 3 200 4 200 5 200 6 200 7 200 8 200 9 200 10 200

Q0200CTFC510KEMBALI

TABEL

QTFCTVC0 200 01 200 30 2 200 80 3 200 150 4 200 250 5 200 350 6 200 460 7 200 600 8 200 800 9 200 1,010 10 200 1,250

KEMBALI

Chart1

2000

20030

20080

200150

200250

200350

200460

200600

200800

2001010

2001250

TFC

TVC

FC, VC,TC

QTFCQTFCTVCQTFCTVCTC

0$2000$20000$2000$200

1$2001$200$301$200$30$230

2$2002$200$802$200$80$280

3$2003$200$1503$200$150$350

4$2004$200$2504$200$250$450

5$2005$200$3505$200$350$550

6$2006$200$4606$200$460$660

7$2007$200$6007$200$600$800

8$2008$200$8008$200$800$1,000

9$2009$200$1,0109$200$1,010$1,210

10$20010$200$1,25010$200$1,250$1,450

FC, VC,TC

Q

TFC

TVC

AFC,AVC,

QTFCTVCTCAFCQTFCTVCTCAFCAVC

0$2000$200-0$2000$200--

1$200$30$230$2001$200$30$230$200$30

2$200$80$280$1002$200$80$280$100$40

3$200$150$350$673$200$150$350$67$50

4$200$250$450$504$200$250$450$50$63

5$200$350$550$405$200$350$550$40$70

6$200$460$660$336$200$460$660$33$77

7$200$600$800$297$200$600$800$29$86

8$200$800$1,000$258$200$800$1,000$25$100

9$200$1,010$1,210$229$200$1,010$1,210$22$112

10$200$1,250$1,450$2010$200$1,250$1,450$20$125

AC, MC

QTFCTVCTCAFCAVCACQTFCTVCTCAFCAVCACMC

0$2000$2000.00.00.00$2000$200----

1$200$30$230$200$30$2301$200$30$230$200$30$230$30

2$200$80$280$100$40$1402$200$80$280$100$40$140$50

3$200$150$350$67$50$1173$200$150$350$67$50$117$70

4$200$250$450$50$63$1134$200$250$450$50$63$113$100

5$200$350$550$40$70$1105$200$350$550$40$70$110$100

6$200$460$660$33$77$1106$200$460$660$33$77$110$110

7$200$600$800$29$86$1147$200$600$800$29$86$114$140

8$200$800$1,000$25$100$1258$200$800$1,000$25$100$125$200

9$200$1,010$1,210$22$112$1349$200$1,010$1,210$22$112$134$210

10$200$1,250$1,450$20$125$14510$200$1,250$1,450$20$125$145$240

Sheet3

QFCVCTCAFCAVCACMCQFCVCTCAFCAVCACMC

0$2,0000$2,000----0$2,0000$2,000----

1$2,000$30$2,030$2,000$30$2,030$301$2,000$30$2,030$2,000$30$2,030$30

2$2,000$80$2,080$1,000$40$1,040$502$2,000$80$2,080$1,000$40$1,040$50

3$2,000$150$2,150$667$50$717$703$2,000$150$2,150$667$50$717$70

4$2,000$250$2,250$500$63$563$1004$2,000$250$2,250$500$63$563$100

5$2,000$350$2,350$400$70$470$1005$2,000$350$2,350$400$70$470$100

6$2,000$460$2,460$333$77$410$1106$2,000$460$2,460$333$77$410$110

7$2,000$600$2,600$286$86$371$1407$2,000$600$2,600$286$86$371$140

8$2,000$800$2,800$250$100$350$2008$2,000$800$2,800$250$100$350$200

9$2,000$1,010$3,010$222$112$334$2109$2,000$1,010$3,010$222$112$334$210

10$2,000$1,250$3,250$200$125$325$24010$2,000$1,250$3,250$200$125$325$240

KURVA

QTFCTVCTC0 200 0 200 1 200 30 230 2 200 80 280 3 200 150 350 4 200 250 450 5 200 350 550 6 200 460 660 7 200 600 800 8 200 800 1,000 9 200 1,010 1,210 10 200 1,250 1,450

KEMBALI

Chart1

2000200

20030230

20080280

200150350

200250450

200350550

200460660

200600800

2008001000

20010101210

20012501450

TFC

TVC

TC

FC, VC,TC

QTFCQTFCTVCQTFCTVCTC

0$2000$20000$2000$200

1$2001$200$301$200$30$230

2$2002$200$802$200$80$280

3$2003$200$1503$200$150$350

4$2004$200$2504$200$250$450

5$2005$200$3505$200$350$550

6$2006$200$4606$200$460$660

7$2007$200$6007$200$600$800

8$2008$200$8008$200$800$1,000

9$2009$200$1,0109$200$1,010$1,210

10$20010$200$1,25010$200$1,250$1,450

FC, VC,TC

Q

TFC

TVC

AFC,AVC,

Q

TFC

TVC

TC

AC, MC

QTFCTVCTCAFCQTFCTVCTCAFCAVC

0$2000$200-0$2000$200--

1$200$30$230$2001$200$30$230$200$30

2$200$80$280$1002$200$80$280$100$40

3$200$150$350$673$200$150$350$67$50

4$200$250$450$504$200$250$450$50$63

5$200$350$550$405$200$350$550$40$70

6$200$460$660$336$200$460$660$33$77

7$200$600$800$297$200$600$800$29$86

8$200$800$1,000$258$200$800$1,000$25$100

9$200$1,010$1,210$229$200$1,010$1,210$22$112

10$200$1,250$1,450$2010$200$1,250$1,450$20$125

Sheet3

QTFCTVCTCAFCAVCACQTFCTVCTCAFCAVCACMC

0$2000$2000.00.00.00$2000$200----

1$200$30$230$200$30$2301$200$30$230$200$30$230$30

2$200$80$280$100$40$1402$200$80$280$100$40$140$50

3$200$150$350$67$50$1173$200$150$350$67$50$117$70

4$200$250$450$50$63$1134$200$250$450$50$63$113$100

5$200$350$550$40$70$1105$200$350$550$40$70$110$100

6$200$460$660$33$77$1106$200$460$660$33$77$110$110

7$200$600$800$29$86$1147$200$600$800$29$86$114$140

8$200$800$1,000$25$100$1258$200$800$1,000$25$100$125$200

9$200$1,010$1,210$22$112$1349$200$1,010$1,210$22$112$134$210

10$200$1,250$1,450$20$125$14510$200$1,250$1,450$20$125$145$240

QFCVCTCAFCAVCACMCQFCVCTCAFCAVCACMC

0$2,0000$2,000----0$2,0000$2,000----

1$2,000$30$2,030$2,000$30$2,030$301$2,000$30$2,030$2,000$30$2,030$30

2$2,000$80$2,080$1,000$40$1,040$502$2,000$80$2,080$1,000$40$1,040$50

3$2,000$150$2,150$667$50$717$703$2,000$150$2,150$667$50$717$70

4$2,000$250$2,250$500$63$563$1004$2,000$250$2,250$500$63$563$100

5$2,000$350$2,350$400$70$470$1005$2,000$350$2,350$400$70$470$100

6$2,000$460$2,460$333$77$410$1106$2,000$460$2,460$333$77$410$110

7$2,000$600$2,600$286$86$371$1407$2,000$600$2,600$286$86$371$140

8$2,000$800$2,800$250$100$350$2008$2,000$800$2,800$250$100$350$200

9$2,000$1,010$3,010$222$112$334$2109$2,000$1,010$3,010$222$112$334$210

10$2,000$1,250$3,250$200$125$325$24010$2,000$1,250$3,250$200$125$325$240

KURVA

QTFCAFC0 200 - 1 200 200 2 200 100 3 200 67 4 200 50 5 200 40 6 200 33 7 200 29 8 200 25 9 200 22 10 200 20

200C0QTFCAFCKEMBALI

KURVA

QTVCAVC00 - 1 30 30 2 80 40 3 150 50 4 250 63 5 350 70 6 460 77 7 600 86 8 800 100 9 1,010 112 10 1,250 125

KEMBALI

Chart1

3030

8040

15050

25062.5

35070

46076.6666666667

60085.7142857143

800100

1010112.2222222222

1250125

TVC 0

AVC -

FC, VC,TC

QTFCQTFCTVCQTFCTVCTC

0$2000$20000$2000$200

1$2001$200$301$200$30$230

2$2002$200$802$200$80$280

3$2003$200$1503$200$150$350

4$2004$200$2504$200$250$450

5$2005$200$3505$200$350$550

6$2006$200$4606$200$460$660

7$2007$200$6007$200$600$800

8$2008$200$8008$200$800$1,000

9$2009$200$1,0109$200$1,010$1,210

10$20010$200$1,25010$200$1,250$1,450

FC, VC,TC

Q

TFC

TVC

AFC,AVC,

Q

TFC

TVC

TC

AC, MC

QTFCAFCQTVCAVC

0$200-00-

1$200$2001$30$30

2$200$1002$80$40

3$200$673$150$50

4$200$504$250$63

5$200$405$350$70

6$200$336$460$77

7$200$297$600$86

8$200$258$800$100

9$200$229$1,010$112

10$200$2010$1,250$125

AC, MC

Q 0

TFC 200

AFC -

Sheet3

Q 0

TVC 0

AVC -

QTFCTVCTCAFCAVCACQTFCTVCTCAFCAVCACMC

0$2000$2000.00.00.00$2000$200----

1$200$30$230$200$30$2301$200$30$230$200$30$230$30

2$200$80$280$100$40$1402$200$80$280$100$40$140$50

3$200$150$350$67$50$1173$200$150$350$67$50$117$70

4$200$250$450$50$63$1134$200$250$450$50$63$113$100

5$200$350$550$40$70$1105$200$350$550$40$70$110$100

6$200$460$660$33$77$1106$200$460$660$33$77$110$110

7$200$600$800$29$86$1147$200$600$800$29$86$114$140

8$200$800$1,000$25$100$1258$200$800$1,000$25$100$125$200

9$200$1,010$1,210$22$112$1349$200$1,010$1,210$22$112$134$210

10$200$1,250$1,450$20$125$14510$200$1,250$1,450$20$125$145$240

QFCVCTCAFCAVCACMCQFCVCTCAFCAVCACMC

0$2,0000$2,000----0$2,0000$2,000----

1$2,000$30$2,030$2,000$30$2,030$301$2,000$30$2,030$2,000$30$2,030$30

2$2,000$80$2,080$1,000$40$1,040$502$2,000$80$2,080$1,000$40$1,040$50

3$2,000$150$2,150$667$50$717$703$2,000$150$2,150$667$50$717$70

4$2,000$250$2,250$500$63$563$1004$2,000$250$2,250$500$63$563$100

5$2,000$350$2,350$400$70$470$1005$2,000$350$2,350$400$70$470$100

6$2,000$460$2,460$333$77$410$1106$2,000$460$2,460$333$77$410$110

7$2,000$600$2,600$286$86$371$1407$2,000$600$2,600$286$86$371$140

8$2,000$800$2,800$250$100$350$2008$2,000$800$2,800$250$100$350$200

9$2,000$1,010$3,010$222$112$334$2109$2,000$1,010$3,010$222$112$334$210

10$2,000$1,250$3,250$200$125$325$24010$2,000$1,250$3,250$200$125$325$240

KURVA

QTCAC0 200 - 1 230 230 2 280 140 3 350 117 4 450 113 5 550 110 6 660 110 7 800 114 8 1,000 125 9 1,210 134 10 1,450 145

KEMBALI

Chart1

2000

230230

280140

350116.6666666667

450112.5

550110

660110

800114.2857142857

1000125

1210134.4444444444

1450145

TC

AC

FC, VC,TC

QTFCQTFCTVCQTFCTVCTC

0$2000$20000$2000$200

1$2001$200$301$200$30$230

2$2002$200$802$200$80$280

3$2003$200$1503$200$150$350

4$2004$200$2504$200$250$450

5$2005$200$3505$200$350$550

6$2006$200$4606$200$460$660

7$2007$200$6007$200$600$800

8$2008$200$8008$200$800$1,000

9$2009$200$1,0109$200$1,010$1,210

10$20010$200$1,25010$200$1,250$1,450

FC, VC,TC

Q

TFC

TVC

AFC,AVC,

Q

TFC

TVC

TC

AC, MC

QTFCAFCQTVCAVC

0$200-00-

1$200$2001$30$30

2$200$1002$80$40

3$200$673$150$50

4$200$504$250$63

5$200$405$350$70

6$200$336$460$77

7$200$297$600$86

8$200$258$800$100

9$200$229$1,010$112

10$200$2010$1,250$125

AC, MC

Q 0

TFC 200

AFC -

Sheet3

Q 0

TVC 0

AVC -

QTCACQTFCTVCTCAFCAVCACMC

0$2000.00$2000$200----

1$230$2301$200$30$230$200$30$230$30

2$280$1402$200$80$280$100$40$140$50

3$350$1173$200$150$350$67$50$117$70

4$450$1134$200$250$450$50$63$113$100

5$550$1105$200$350$550$40$70$110$100

6$660$1106$200$460$660$33$77$110$110

7$800$1147$200$600$800$29$86$114$140

8$1,000$1258$200$800$1,000$25$100$125$200

9$1,210$1349$200$1,010$1,210$22$112$134$210

10$1,450$14510$200$1,250$1,450$20$125$145$240

TFCTVCTC

$2000$200

$200$30$230

$200$80$280

$200$150$350

$200$250$450

$200$350$550

$200$460$660

$200$600$800

$200$800$1,000

$200$1,010$1,210

$200$1,250$1,450

Q

TC

AC

QFCVCTCAFCAVCACMCQFCVCTCAFCAVCACMC

0$2,0000$2,000----0$2,0000$2,000----

1$2,000$30$2,030$2,000$30$2,030$301$2,000$30$2,030$2,000$30$2,030$30

2$2,000$80$2,080$1,000$40$1,040$502$2,000$80$2,080$1,000$40$1,040$50

3$2,000$150$2,150$667$50$717$703$2,000$150$2,150$667$50$717$70

4$2,000$250$2,250$500$63$563$1004$2,000$250$2,250$500$63$563$100

5$2,000$350$2,350$400$70$470$1005$2,000$350$2,350$400$70$470$100

6$2,000$460$2,460$333$77$410$1106$2,000$460$2,460$333$77$410$110

7$2,000$600$2,600$286$86$371$1407$2,000$600$2,600$286$86$371$140

8$2,000$800$2,800$250$100$350$2008$2,000$800$2,800$250$100$350$200

9$2,000$1,010$3,010$222$112$334$2109$2,000$1,010$3,010$222$112$334$210

10$2,000$1,250$3,250$200$125$325$24010$2,000$1,250$3,250$200$125$325$240

KURVA

QTCMC0 200 - 1 230 30 2 280 50 3 350 70 4 450 100 5 550 100 6 660 110 7 800 140 8 1,000 200 9 1,210 210 10 1,450 240

KEMBALI

Chart1

23030

28050

35070

450100

550100

660110

800140

1000200

1210210

1450240

TC 200

MC -

FC, VC,TC

QTFCQTFCTVCQTFCTVCTC

0$2000$20000$2000$200

1$2001$200$301$200$30$230

2$2002$200$802$200$80$280

3$2003$200$1503$200$150$350

4$2004$200$2504$200$250$450

5$2005$200$3505$200$350$550

6$2006$200$4606$200$460$660

7$2007$200$6007$200$600$800

8$2008$200$8008$200$800$1,000

9$2009$200$1,0109$200$1,010$1,210

10$20010$200$1,25010$200$1,250$1,450

FC, VC,TC

Q

TFC

TVC

AFC,AVC,

Q

TFC

TVC

TC

AC, MC

QTFCAFCQTVCAVC

0$200-00-

1$200$2001$30$30

2$200$1002$80$40

3$200$673$150$50

4$200$504$250$63

5$200$405$350$70

6$200$336$460$77

7$200$297$600$86

8$200$258$800$100

9$200$229$1,010$112

10$200$2010$1,250$125

AC, MC

Q 0

TFC 200

AFC -

Sheet3

Q 0

TVC 0

AVC -

QTCACQTCMC

0$2000.00$200-

1$230$2301$230$30

2$280$1402$280$50

3$350$1173$350$70

4$450$1134$450$100

5$550$1105$550$100

6$660$1106$660$110

7$800$1147$800$140

8$1,000$1258$1,000$200

9$1,210$1349$1,210$210

10$1,450$14510$1,450$240

QTFCTVCTCAFCAVCACMC

0$2000$200----

1$200$30$230$200$30$230$30MC

2$200$80$280$100$40$140$50-

3$200$150$350$67$50$117$70$0

4$200$250$450$50$63$113$100$0

5$200$350$550$40$70$110$100$0

6$200$460$660$33$77$110$110$0

7$200$600$800$29$86$114$140$0

8$200$800$1,000$25$100$125$200$0

9$200$1,010$1,210$22$112$134$210$0

10$200$1,250$1,450$20$125$145$240$0

$0

0.0

Q 0

TC 200

MC -

QFCVCTCAFCAVCACMCQFCVCTCAFCAVCACMC

0$2,0000$2,000----0$2,0000$2,000----

1$2,000$30$2,030$2,000$30$2,030$301$2,000$30$2,030$2,000$30$2,030$30

2$2,000$80$2,080$1,000$40$1,040$502$2,000$80$2,080$1,000$40$1,040$50

3$2,000$150$2,150$667$50$717$703$2,000$150$2,150$667$50$717$70

4$2,000$250$2,250$500$63$563$1004$2,000$250$2,250$500$63$563$100

5$2,000$350$2,350$400$70$470$1005$2,000$350$2,350$400$70$470$100

6$2,000$460$2,460$333$77$410$1106$2,000$460$2,460$333$77$410$110

7$2,000$600$2,600$286$86$371$1407$2,000$600$2,600$286$86$371$140

8$2,000$800$2,800$250$100$350$2008$2,000$800$2,800$250$100$350$200

9$2,000$1,010$3,010$222$112$334$2109$2,000$1,010$3,010$222$112$334$210

10$2,000$1,250$3,250$200$125$325$24010$2,000$1,250$3,250$200$125$325$240

FCVCAVCACAFCTCMCCQ0