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Bab 7:Teori dan Estimasi BiayaBahan KuliahProgram Pascasarjana-UHAMKAProgram Studi Magister ManajemenDosen : Dr. Muchdie, PhD in EconomicsJam Konsultasi : Kamis, 16.00-16.30Telp : 0812-826-3034Ekonomi Manajerialdalam Perekonomian Global
Pokok BahasanFungsi Biaya Jangka PendekKurva Biaya Jangka PanjangUkuran Pabrik dan Skala EkonomisKurva PembelajaranMinimisasi Biaya Secara InternasionalManajemen Logistik atau Penawaran Berantai ?Analisis Biaya-Volume-Laba dan Ungkitan OperasiEstimasi Empiris dan Fungsi BiayaRingkasan, Pertanyaan Diskusi, Soal-Soal dan Alamat Situs InternetLampiran : Analisis Biaya Menggunakan KalkulusStudi Kasus Gabungan 3 : Fungsi Produksi dan Biaya di Industri Pengilangan Minyak
Fungsi Biaya Jangka PendekBiaya Total (Total Cost) = TC = f(Q)Biaya Tetap Total (Total Fixed Cost) = TFCBiaya Variabel Total (Total Variable Cost) = TVCTC = TFC + TVC
Fungsi Biaya Jangka PendekBiaya Total Rata-Rata (Average Total Cost) = ATC = TC/QBiaya Tetap Rata-Rata (Average Fixed Cost) = AFC = TFC/QBiaya Variabel Rata-Rata (Average Variable Cost) = AVC = TVC/QATC = AFC + AVCBiaya Marjinal (Marginal Cost) = TC/Q = TVC/Q
Fungsi Biaya Jangka Pendek
Fungsi Biaya Jangka Pendek
Fungsi Biaya Jangka PendekBiaya Variabel Rata-RataAVC = TVC/Q = w/APLBiaya Marjinal TC/Q = TVC/Q = w/MPL
Kurva Biaya Jangka PanjangTotal Biaya Jangka Panjang (Long-Run Total Cost) = LTC = f(Q)Biaya Rata-Rata Jangka Panjang (Long-Run Average Cost) = LAC = LTC/QBiaya Marjinal Jangka Panjang (Long-Run Marginal Cost) = LMC = LTC/Q
Penurunan Kurva Biaya Jangka Panjang
Hubungan Antara Kurva Jangka Panjang dengan Kurva Jangka Pendek
Kemungkinan Bentuk Kurva Biaya Jangka PanjangUkuran Pabrik dan Skala Ekonomis
Kurva PembelajaranBiaya Rata-Rata dari Unit Q = C = aQbBentuk Estimasi: log C = log a + b Log Q
Meminimumkan Biaya Secara InternasionalForeign Sourcing of InputsNew International Economies of ScaleImmigration of Skilled LaborBrain Drain
Manajemen Logistik atau Penawaran Berantai ?Merges and integrates functionsPurchasingTransportationWarehousingDistributionCustomer ServicesSource of competitive advantage
Manajemen Logistik atau Penawaran Berantai ?Reasons for the growth of logisticsAdvances in computer technologyDecreased cost of logistical problem solvingGrowth of just-in-time inventory managementIncreased need to monitor and manage input and output flowsGlobalization of production and distributionIncreased complexity of input and output flows
Analisis Biaya-Volume-LabaPenerimaan 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-LabaP = 10TFC = 200AVC = 5QBE = 40
Ungkitan Operasi (Operating Leverage)Ungkitan Operasi (Operating Leverage) = TFC/TVCDerajat Ungkitan Operasi (Degree of Operating Leverage) = DOL
Ungkitan OperasiTC has a higher DOL than TC and therefore a higher QBE
Estimasi Empiris :Data Collection IssuesOpportunity Costs Must be Extracted from Accounting Cost DataCosts Must be Apportioned Among ProductsCosts Must be Matched to Output Over TimeCosts Must be Corrected for Inflation
Estimasi EmpirisBentuk Fungsional untuk Fungsi Biaya Jangka PendekBentuk TeoritisPendekatan Linear
Estimasi EmpirisBentuk TeoritisPendekatan Linear
Estimasi EmpirisKurva Biaya Jangka PanjangAnalisis Regresi Seksi Silang (Cross-Section Regression Analysis)Metode Rekayasa (Engineering Method)Teknik Survival (Survival Technique)
Estimasi EmpirisLAC Aktual Vs LAC Estimasi Empiris
PenutupRingkasan (9 Butir)Pertanyaan Diskusi (15 Pertanyaan)Soal-Soal (15 Soal)Alamat Situs InternetLampiran Bab 7 : Analisis Biaya Menggunakan KalkulusStudi Kasus Gabungan 3 : Fungsi Produksi dan Biaya Dalam Industri Pengilangan Minyak