ANALISIS

PERILAKU
KOS AKTVITAS

Erina

COST BEHAVIOR
Perilaku biaya adalah suatu istilah umum untuk
menggambarkan apakah suatu biaya
jumlahnya tetap atau berubah dalam kaitannya
dengan perubahan tingkat aktivitas.
Dalam praktik, biasanya perilaku biaya dikaitkan
dengan time horizon (Cakrawala waktu):
Jangka panjang semua biaya adalah variabel
Jangka pendek paling tidak ada satu jenis
biaya yang bersifat tetap.

Jenis Biaya berdasarkan Perilaku

FIXED COSTS

Costs

A
C
T
I
V
I
T
Y

Step Fixed Costs

MIXED COSTS

Step Variabel Costs

VARIABLE COSTS

Variable Cost
Rp
Y = $100Q
Perunit tetap
Total berubah scr
proporsional dengan
perubahan aktivitas

$10.000

$1.000

Q
10

100

LINIER

progresif

Regresif

combined

Fixed Cost
Rp
Perunit berubah terbalik
dgn perubahan volume,
Total tidak berubah
dalam relevan range ttt.

Y = $25.000

$25.000
Relevan Range

Biaya Produksi
BBKL: KAYU, PAKU, Var
TKL: TUKANG KAYU Var
Gaji Mandor Campuran (Var + Fix)
Cat Var
Listrik Campuran (var + Fix)
Bahan penolongVar
Amplas Var
Mesin Moulding Depresiasi Mesin Fix

Mixed Cost
Rp

Ada unsur tetap

Ada unsur variabel

Y = a + bQ
Variable
Component
Fixed
Component

Y=a
Q

Step Cost
Step variabel

Step Fixed

Biaya
Biaya Campuran
Campuran
Y =
Total Cost

a +

Total Fixed Number Variable

Cost
of Units Cost per
Unit

Tujuan Pemisahan MC
1.
2.
3.
4.
5.
6.
7.
8.

Untuk menghitung tarif BOP dan analisis variansi

Untuk menyusun fleksibel budget dan analisis
variansi
Untuk analisis kontribusi margin dan direct costing
Untuk analisis B-V-L
Untuk analisis Komparatif dan differential
Untuk analisis maksimasi profit dan minimasi biaya
Untuk analisi budget modal
Untuk analisis profitabilitas segmen baik menurut
wilayah, produk, customer dsb

METODE PEMISAHAN BIAYA

CAMPURAN

The High-Low Method

The Scatterplot Method
The Method of Least Squares
Simple Regression
Multiple Regression

Management Judgement

TUJUAN PEMISAHAN BIAYA

1.
2.
3.
4.
5.
6.
7.
8.

Menentukan tarif FOH

Menyusun budget fleksibel dan analisis varian
Analisis kontribusi margin dan pelaporan
segmentasi
Analisis Break Even Point (BEP)
Analisis differential
Analisis minimasi biaya dan maksimasi profit
jangka pendek
Analisis budget modal
Analisis profitabilitas segmen

The
The High-Low
High-Low Method
Method
Month
January
February
March
April
May

Setup Costs
$1,000
1,250
2,250
2,500
3,750

Setup Hours
100
200
300
400
500

Step
Step 1:
1: Solve
Solve for
for variable
variable cost
cost (b)
(b)

The
The High-Low
High-Low Method
Method
Month
January
February
March
April
May

Setup Costs
$1,000
1,250
2,250
2,500
3,750

b=

Setup Hours
100
200
300
400
500

High Cost Low Cost

High Units Low Units

The
The High-Low
High-Low Method
Method
Month

Setup Costs

January
February
March
April
May

Setup Hours

$1,000
1,250
2,250
2,500
3,750

b=

$3,750 Low
$1,000
Cost
500 Low
100
Units

100
200
300
400
500

The
The High-Low
High-Low Method
Method
b=

$3,750 $1,000
500

100

bb == $6.875
$6.875
Step
Step 2:
2: Using
Using either
either the
the high
high cost
cost or
or low
low cost,
cost,
solve
solve for
for the
the total
total fixed
fixed cost
cost (a).
(a).

The
The High-Low
High-Low Method
Method
Y =
$3,750 =
$312.50 =

a +
b
(x)
a + $6.875(500)
a

High
End

Y =
$1,000 =
$312.50 =

a +
b
(x)
a + $6.875(100)
a

Low
End

The cost formula using the high-low method is:

Total cost = $312.50 + ($6.875 x Setup hours)

The
The Scatterplot
Scatterplot Method
Method

Data
Data

The
The Scatterplot
Scatterplot Method
Method
Nonlinear Relationship
Activity
Cost

*
$440

Estimated
fixed cost
0

*
*

*
*
* *

*
*

*
*

Activity Output

Perhitungan
Biaya rata-rata per bulan.......... $570
Komponen tetap (grafik)........... $440 Komponen variabel.................. $ 130
Biaya variabel per unit:
b=

$130
35.000

bb == $0.0037
$0.0037 PER
PER DLH
DLH

The
The Method
Method of
of Least
Least Squares
Squares

The
The Method
Method of
of Least
Least Squares
Squares

Regression Output for

Larson Company

The
The Method
Method of
of Least
Least Squares
Squares
The results give rise to the following equation:
Setup costs = $125 + ($6.75 x Setup hours)
R2 = .944, or 94.4 percent of the variation in
setup costs is explained by the number of setup
hours variable.

Multiple
Multiple Regression
Regression
TC = a + ( b1X1) + (b2X2) + . . .
a = the fixed cost or intercept
b1 = the variable rate for the first independent variable
X1 = the first independent variable
b2 = the variable rate for the second independent variable
X2 = the second independent variable

Multiple
Multiple Regression
Regression

Data for Phoenix Factory Utilities Cost Regression

Multiple
Multiple Regression
Regression

Multiple Regression for Phoenix

Factory Utilities Cost

Multiple
Multiple Regression
Regression
The results gives rise to the following
equation:
Utilities cost = $243.11 + $1.097(Machine
hours) +
($510.49 x Summer)
R2 = .967, or 96.7 percent of the variation in
utilities cost is explained by the machine hours
and summer variables.

Managerial
Managerial Judgment
Judgment
Managerial
Managerial judgment
judgment isis critically
critically
important
important in
in determining
determining cost
cost
behavior,
behavior,and
and itit isis by
by far
farthe
themost
most
widely
widely used
used method
method in
in practice.
practice.

Chapter Three

The
The End
End