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behaviour:

Analysis and

Use

Anggota Kelompok

Kanda Agung Kusuma (312334)

Dede Syahputra (315749)

Wahyu Rizki S (346445)

R Muhammad Fajri (346486)

Rahmat Iman P (352862)

Patterns

Example

Telephone Bill

based on how many minutes you talk.

Minutes Talked

Example

Per Minute

Telephone Charge

For example, 10 pence per minute.

Minutes Talked

Monthly Basic

Telephone Bill

probably fixed and does not change

when you make more local calls.

Example

Monthly Basic Telephone

Bill per Local Call

more local calls are made.

Cost behaviour

Examples of normally variable costs

Merchandisers

Service Organizations

Manufacturers

Merchandisers and

Manufacturers

labour, and Variable

Manufacturing Overhead

shipping costs

Merchandisers, manufacturers, and

service organizations

Real estate taxes, Insurance, Sales salaries

Depreciation, Advertising

Units

produced

Machine

hours

causing the incurrence of a

variable cost a cost driver

Miles

driven

Labour

hours

Step-Variable Costs

Cost

constant within a

narrow range of

activity.

Activity

Step Costs

Cost

new higher cost for the

next higher range of

activity.

Activity

and the Relevant Range

Total Cost

Economists

Curvilinear Cost

Function

Activity

and the Relevant Range

Total Cost

Economists

Curvilinear Cost

Function

Accountants Straight-Line

Approximation (constant

unit variable cost)

Activity

Total Cost

and the Relevant Range

Relevant

Range

AAstraight

straight line

line

closely

closely

Economists

approximates

Curvilinear Cost approximates

aa curvilinear

curvilinear

Function

variable

variable cost

cost

line

line within

within the

the

relevant

relevant

range.

range.

Accountants Straight-Line

Approximation (constant

unit variable cost)

Activity

Fixed Costs

Committed

Discretionary

Long-term, cannot be

reduced in the short

term.

short-term by current

managerial decisions

Examples

Examples

Depreciation on

Buildings and

Equipment

Advertising and

Research and

Development

Increased automation.

Increase in salaried knowledge

workers who are difficult to train

and

replace.

Implications

Implications

Managers

Managersare

aremore

morelocked-in

locked-inwith

with fewer

fewer decision

decision

alternatives.

alternatives.

Planning

Planningbecomes

becomesmore

morecrucial

crucial because

becausefixed

fixedcosts

costsare

are

difficult

difficult to

tochange

changewith

withcurrent

current operating

operatingdecisions.

decisions.

Range

Example: Office space

is available at a rental

rate of 30,000 per

year in increments of

1,000 square metres.

As the business grows

more space is rented,

increasing the total

cost.

Continue

Rent Cost in

Thousands of pounds

Range

90

60

30

00

Relevant

Range

change for a wide

range of activity,

and then jumps to a

new higher cost for

the next higher

range of activity.

1,000

2,000

3,000

Rented Area (Square metres)

Semi-variable Costs

(also called mixed cost)

A semi-variable

cost

has both fixed

and variable

components.

Consider the

following electric

utility example.

Mixed Costs

l

a

t

To

os

c

d

e

x

i

Variable

Utility Charge

Fixed Monthly

Utility Charge

Mixed Costs

The total mixed cost line can be expressed

as an equation: Y = a + bX

Where:

l

a

t

To

os

c

d

e

x

i

a

=

Y

X

b

+

vertical intercept of the line)

b = the variable Variable

cost per unit of

activity (the

slopeCharge

of the line)

Utility

X = the level of activity

Fixed Monthly

Activity (Kilowatt Hours)

Utility Charge

Mixed Costs

m

l

a

t

To

os

c

d

e

x

i

a

=

Y

X

b

+

Variable

bX

Utility Charge

Fixed Monthly

a

Activity (Kilowatt Hours)

Utility Charge

WiseCo recorded the following production activity and

maintenance costs for two months:

the variable cost per unit;

the fixed cost; and then

express the costs in equation form Y = a + bX.

Changein cost

Change in units

Fixed cost = Total cost Total variable cost

Fixed cost = 9,700 (0.90 per unit 9,000 units)

Fixed cost = 9,700 8,100 = 1,600

Fixed cost = Total cost Total variable cost

Fixed cost = 9,700 (0.90 per unit 9,000 units)

Fixed cost = 9,700 8,100 = 1,600

Y = 1,600 + 0.90X

Plot the data points on a

graph (total cost vs. activity).

Total Cost in

1,000s of pounds

Y

20

10

* *

* *

* ** *

**

X

0

1

2

3

4

Activity, 1,000s of Units Produced

Draw a line through the data points with about an

equal numbers of points above and below the line.

Total Cost in

1,000s of pounds

Y

20

10

* *

* *

* ** *

**

X

0

1

2

3

4

Activity, 1,000s of Units Produced

Total Cost in

1,000s of pounds

cost. (Slope is the change in total cost

for a one unit change in activity).

20

10

* *

* *

* ** *

**

0

0

1

2

3

4

Activity, 1,000s of Units Produced

Slope =

Total Cost in

1,000s of pounds

Y

20

10

* *

* *

Change in cost

Change in units

* ** *

**

Vertical

distance

is the

change

in cost.

Horizontal distance is

the change in activity.

0

1

2

3

4

Activity, 1,000s of Units Produced

Least-Squares Regression

Method

Accountants and

managers may use

computer software to fit

a regression line

through the data points.

The cost analysis

objective is the same: Y

= a + bx regression

Least-squares

Least-squares

regressionalso

also provides

providesaastatistic,

statistic, called

called

22

the

adjusted

R

the adjusted R ,,that

thatis

is aameasure

measure of

of the

thegoodness

goodness

of

of fit

fitof

ofthe

theregression

regressionline

lineto

tothe

thedata

datapoints.

points.

Least-Squares Regression

Method

R2 is the percentage of the variation

in total cost explained by the activity.

Total Cost

Y

20

* *

* *

10

* ** *

**

100% since the data points are

very close to the regression line.

X

1

2

3

4

Activity

knowledge of cost

behaviour to work

by preparing a

contribution format

profit statement.

behaviour. Contribution margin covers fixed costs

and provides for profit.

external reporting.

Used primarily by

management.

Thank You

Source :

McGraw-Hill. 2002. downloaded from

http://www.slideshare.net/jhoniejhoa

n/cost-behavior-analysis

Pertanyaan

1. Koefisien Determinasi.

2. Mixed cost? Variabel cost aja?

3. Metode terbaik?

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