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3 Contoh Kasus Dan Jawaban Perilaku Biaya (Version 2)
3 Contoh Kasus Dan Jawaban Perilaku Biaya (Version 2)
b= 100.000/200
Rp500
Jawaban kasus 2
Contoh Kasus -2
Metode Biaya Cadangan
Vol Produksi Biaya Ketera
100,000 1,200,000 Terp
- 800,000 Sta
100,000 400,000 sel
Contoh Kasus -3
Metode Kuadrat Terkecil (least Square Method)
Bulan ke Vol Penjualan Gaji marketing
X Y
1 6,000 750,000
2 4,000 600,000
3 4,500 600,000
4 7,500 900,000
5 6,000 800,000
6 4,500 600,000
7 5,500 700,000
8 4,000 600,000
9 7,000 850,000
10 4,000 500,000
11 8,000 1,000,000
12 5,000 600,000
Jumlah ( ∑ ) 66,000 8,500,000
n = 12
Y = 133.333,33 + 104,545454545 X
Rumus
b a
27,600,000,000.00 1,600,000.00
264,000,000 12.00
104.5454545 133,333.33
300,000
Ket
250,000
200,000
Tertinggi
Biaya
150,000
100,000
50,000
Terendah Y = 100.000 + 500 X
-
- 5
angan
pakai Y = 800.000 + 4 X
andy
lisih
XY X²
4,500,000,000 36,000,000
2,400,000,000 16,000,000
2,700,000,000 20,250,000
6,750,000,000 56,250,000
4,800,000,000 36,000,000
2,700,000,000 20,250,000
3,850,000,000 30,250,000
2,400,000,000 16,000,000
5,950,000,000 49,000,000
2,000,000,000 16,000,000
8,000,000,000 64,000,000
3,000,000,000 25,000,000
49,050,000,000 385,000,000
Seri1
y = 500x + 100000 Linier(Seri1)
Contoh Kasus -2
Metode Biaya Cadangan
Vol Produksi Biaya Keterangan
100,000 1,200,000 Terpakai
- 800,000 Standy
100,000 400,000 selisih
Contoh Kasus -3
Metode Kuadrat Terkecil (least Square Method)
Bulan ke Gaji marketing Vol Penjualan
Y X
1 750,000 6,000
2 600,000 4,000
3 600,000 4,500
4 900,000 7,500
5 800,000 6,000
6 600,000 4,500
7 700,000 5,500
8 600,000 4,000
9 850,000 7,000
10 500,000 4,000
11 1,000,000 8,000
12 600,000 5,000
Jumlah ( ∑ ) 8,500,000 66,000
n = 12
Bulan ke Gaji marketing ol Penjualan
Y X Y
1 750,000 6,000 1,200,000
750,000
2 600,000 4,000 600,000
3 600,000 4,500 1,000,000
600,000 y = 104.5455x + 133333.3333
4 900,000 7,500 900,000
5 800,000 6,000 800,000800,000
Label Sumbu
6 600,000 4,500 600,000
600,000
7 700,000 5,500 700,000
8 600,000 4,000 400,000600,000
9 850,000 7,000 850,000
10 500,000 4,000 200,000500,000
11 1,000,000 8,000 1,000,000
12 600,000 5,000 -
600,000
8,500,000 66,000 - 3,000 6,000 9,000
Jumlah (
Label Sumbu
Y
Linier(Y)