Analisis Per ilaku Biaya
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Transcript of Analisis Per ilaku Biaya
Analisis Perilaku Biaya
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-2
Pengklasifikasian biaya berdasar perilaku biaya: 1. Biaya Tetap (Fixed cost)
biaya yang tidak berubah secara total dalam hubungan dengan beberapa aktivitas atau output yang dipilih
2. Biaya Variabel (Variable cost) biaya yang berubah secara total dalam hubungan
dengan beberapa aktivitas atau output yang dipilih 3. Biaya Semivariabel (Semivariable cost)
biaya yang memiliki baik komponen tetap dan variabel
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-3
Fixed CostsFixed CostsFixed CostsFixed CostsA cost that stays the same as output changes is a fixed cost.
A cost that stays the same as output changes is a fixed cost.
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-4
Lease of Machines
Number of Units
$60,000 0 N/A60,000 60,000 $1.0060,000 120,000 0.5060,000 180,000 0.3360,000 240,000 0.25
Units Cost
Fixed CostsFixed CostsFixed CostsFixed Costs
Total Fixed Cost GraphTotal Fixed Cost GraphT
otal
Cos
ts$120,000$100,000$80,000$60,000$40,000
$20,000
601201802400Units Produced (000)
F = $60,000
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-5
Variable Variable CostCostVariable Variable CostCost
A variable cost is a cost that, in total, varies in direct proportion to changes in output.
A variable cost is a cost that, in total, varies in direct proportion to changes in output.
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-6
Total Variable Cost GraphTotal Variable Cost Graph
Cost of Power
Number of Units
$ 0 0 $ 012,000 60,000 0.2024,000 120,000 0.2036,000 180,000 0.2048,000 240,000 0.20
Units Cost
Tot
al C
osts
0Units Produced (000)
$48,000
$36,000
$24,000
$12,000
60 120 180 240
Variable CostVariable CostVariable CostVariable CostYv = .20x
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-7
A mixed cost is a cost that has both a fixed and a variable component.
A mixed cost is a cost that has both a fixed and a variable component.
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-8
Inserts Sold
Variable Cost of Selling40,000 $ 20,000 $30,000 $ 50,000 $1.25
80,000 40,000 30,000 70,000 0.86120,000 60,000 30,000 90,000 0.75160,000 80,000 30,000 110,000 0.69200,000 100,000 30,000 130,000 0.65
Total Selling Cost
Fixed Cost of Selling
Selling Cost per Unit
Mixed Cost BehaviorMixed Cost BehaviorT
otal
Cos
ts
0Units Sold (000)
$130,000$110,000$90,000$70,000$50,000
$30,000
40 80 120 160 180 200
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-9
Tujuan pemisahan biaya semivariabel:
Perhitungan tarif biaya overhead dan analisis varian Persiapan anggaran fleksible dan analisis varians Perhitungan biaya langsung dan analisis varians Analisis titik impas dan analisis biaya-volume laba Analisis biaya differensial dan komparatif Maksimisasi laba dan minimisasi biaya jangka
pendek Analisis anggaran modal Analsis profitabilitas pemsaran berdasarkan daerah,
produk dan pelanggan.
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-10
Asumsi-asumsi Fungsi Biaya
1. Perilaku biaya diperkirakan dengan fungsi biaya linear dalam rentang yang relevan
Secara grafis, biaya total versus tingkat suatu aktivitas tunggal yang berhubungan dengan biaya itu adalah suatu garis lurus dalam rentang yang relevan
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-11
Fungsi Biaya Linear
y = a + bX
Variabel Terikat:Biaya yang diprediksi
Variabel Bebas:Pemicu Biaya
Titik Potong:Biaya tetap
Kemiringan Garis:Biaya variable
per unit
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-1212
Perilaku Biaya Campuran (Mixed-Cost Behaviour)
Total Biaya
Biaya
Kuantitas Produk
Biaya Tetap Biaya Variabel
Asumsi Linearitas
Total Biaya = Biaya Tetap + Total Biaya Variabel
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-13
Fungsi Biaya Tetap, Secara Grafis
Fungsi Biaya Total: Y = $10,000
$-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
0 2000 4000 6000 8000 10000 12000
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-14
Fungsi Biaya Variabel, secara Grafis
Fungsi Biaya Total : Y = $5X
$-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
0 2000 4000 6000 8000 10000 12000
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-15
Fungsi Biaya Total, secara Grafis
Fungsi Biaya Total: Y = $10,000 + $5X
$-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
0 2000 4000 6000 8000 10000 12000
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-16
Fungsi-fungsi Biaya Digabungkan
$-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
0 2000 4000 6000 8000 10000 12000
Variable Cost Y = $5X
Fixed Cost Y = $10,000
Total Cost Y = $10,000 + $5XB
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-17
Metode Pemisahan Biaya Semivariabel:
1. Metode Titik tertinggi dan terendah
2. Metode Scattergraph
3. Metode Least Square
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-18
Metode Tinggi-Rendah
Metode analisis kuantitatif paling sederhana Menggunakan hanya nilai-nilai teramati yang
tertinggi dan terendah
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-19
Langkah-langkah dalam Metode Tinggi-Rendah
1. Hitung biaya variabel per unit aktivitas
Biaya Biaya terkait Biaya terkaitVariabel per = tingkat aktivitas tertinggi tingkat aktivitas terendah
Unit Aktivitas Tingkat aktivitas tertinggi - Tingkat aktivitas terendah
{ - }
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-20
Langkah-langkah dalam Metode Tinggi-Rendah2. Hitung Biaya Tetap Total
3. Buat ringkas dengan menuliskan persamaan linear
Biaya Total dari tingkat aktivitas tertinggi atau terendah– (Biaya Variabel per unit aktivitas X Aktivitas terkait dengan biaya total di atas)
Biaya Tetap
Y = Biaya Tetap + ( Biaya variabel per unit Aktivitas * Aktivitas )
Y = FC + (VCu * X)
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-21
High Low Method
Penentuan bagian Biaya Variabel dan biaya tetap didasarkan pada pengamatan data masa lalu yaitu data pada posisi ekstrim tinggi dan posisi ekstrim rendah.
Keunggulan:- Mudah dilakukan- Tidak perlu banyak data
Kelemahan :-Tidak memperhatikan fluktuasi dan tendensi perkembangan data biaya
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-22
Contoh :
Dari penelitian biaya pemeliharaan selama 5 (lima) bulan terakhr sbb :
Bulan Jam Kerja Total Biaya
JanuariFebruariMaretAprilMei
9.8709.2349.1009.8759.650
Rp. 109.415.000Rp. 106.553.000Rp. 105.950.000Rp. 109.437.500Rp. 108.425.000
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-23
Pemisahan biaya……
Tertinggi 9.875 Rp. 109.437.500Terrendah 9.100 Rp. 105.950.000
Perubahan 775 Rp. 3.487.500
3.487.500Biaya Variabel = --------------------- = Rp. 4.500/jam kerja 775
Total Biaya Bulan Maret Rp. 105.950.000Biaya Variabel 9.100 X 4.500 Rp. 40.950.000Komponen Biaya Tetap Rp. 65.000.000
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-24
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-25
Metode Scattergraph:
Langkah-langkahnya: 1. Buat grafik 2. Buat titik-titik di grafik 3. Tarik garis lurus dengan melewati titik-titik 4. Hitung biaya variabel dan biaya tetap
seperti dalam metode titik tertinggi dan terendah
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-26
Metode Stand By Cost
Metode ini diterapkan apabila ada kesempatan perusahaan dihentikan semetara.
Padasaat perusahaan dihentikan maka biaya yang tetap harus dikeluarkan disebut dengan Stand by Cost yang dianggp setara dengan Fixed Cost.
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-27
Biaya Variabel per unit dihitung dengan rumus
Rata-rata Total Biaya – Stand by Cost
BVU = -------------------------------------------------------
Rata-rata Kapasitas
Dari data contoh sebelumnya :
Rata-rata Total Biaya = 539.780.500 / 5 = Rp. 107.956.100
Rata-rata Jam kerja = 4.729 / 5 = 9.546 jam kerja
Jika diketahui Stand by Cost = Rp. 67.000.000 maka sesuai dengan rumus yang ada
107.956.100 – 67.000.000 Biaya Variabel = ------------------------------------- = Rp. 4.290/jam
9.546
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-28
Analisis Regresi / Least Square Analisis Regresi adalah metode statistik yang
mengukur jumlah rata-rata perubahan dalam variabel dependen yang terkait dengan suatu unit perubahan dalam salah satu atau lebih variabel independen
Lebih akurat dari metode Tinggi-Rendah karena persamaan regresi mengestimasi biaya menggunakan informasi dari semua pengamatan; metode Tinggi-Rendah menggunakan hanya dua pengamatan
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-29
Jenis-jenis Regresi
Simple – mengestimasi hubungan antara variabel dependen dan satu variabel independen
Multi – mengestimasi hubungan antara variabel dependen dan dua atau lebih variabel independen
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-30
Untuk mendapatkan persamaan garis regresi
Y = a + b X dapat dihitung dengan rumus
(Σ Y ) (ΣX2) - ( ΣX)( ΣX Y)
a = ----------------------------------------
n ΣX2 – (ΣX) 2
nΣX Y - ( ΣX)( ΣY)
b = --------------------------------------
nΣX2 - (ΣX) 2
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-31
n X Y X.Y X2
1 9.870 109,4 1.079.778 97.416.900
2 9.234 106,5 983.421 85.266.756
3 9.100 105,9 963.690 82.810.000
4 9.875 109,4 1.080.325 97.515.625
5 9.650 108,4 1.046.060 93.122.500
47.729 539,6 5.153.274 456.131.781
Persamaan garis projeksi menurut metode least square :
Y = 64.615.260 + 4.537 X