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Perilaku Biaya: Analisis Dan Penggunaan
Perilaku Biaya: Analisis Dan Penggunaan
3
PERILAKU BIAYA :
Analisis dan Penggunaan
Types of Cost Behavior Patterns
Recall the summary of our cost behavior
discussion from Chapter 2.
Miles Labor
driven hours
Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000
Step-Variable Costs
Cost
Activity
Cost
Activity
Economist’s
Curvilinear Cost
Function
Total Cost
Activity
Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000
The Linearity Assumption and the
Relevant Range
Economist’s
Curvilinear Cost
Function
Total Cost
Accountant’s Straight-Line
Approximation (constant
unit variable cost)
Activity
Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000
The Linearity Assumption and the
Relevant Range AA straight
straight line
line
closely
closely
approximates
approximates
Economist’s aa curvilinear
curvilinear
Curvilinear Cost variable
variable cost
cost
Function line
line within
within the
the
relevant
relevant
Relevant range.
range.
Total Cost
Range
Accountant’s Straight-Line
Approximation (constant
unit variable cost)
Activity
Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000
Types of Fixed Costs
Fixed Costs
Committed Discretionary
Long-term, cannot be May be altered in the
reduced in the short short-term by current
term. managerial decisions
Examples Examples
Depreciation on Advertising and
Buildings and Research and
Equipment Development
Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000
Trend Toward Fixed Costs
Increased automation.
Increase in salaried knowledge workers
who are difficult to train and replace.
Implications
Implications
Managers
Managersare
aremore
more“locked-in”
“locked-in”with
withfewer
fewerdecision
decision
alternatives.
alternatives.
Planning
Planning becomes
becomesmore
morecrucial
crucialbecause
becausefixed
fixedcosts
costs are
are
difficult
difficult to
tochange
changewith
withcurrent
currentoperating
operating decisions.
decisions.
90
Thousands of Dollars
Relevant
60 range of activity,
Range and then jumps to a
new higher cost for
30 the next higher
range of activity.
0
0 1,000 2,000 3,000
Rented Area (Square Feet)
Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000
Fixed Costs and Relevant Range
Step-variable costs
can be adjusted more
How does this type quickly and . . .
of fixed cost differ The width of the
from a step-variable activity steps is much
cost? wider for the fixed
cost.
A mixed cost
has both fixed
and variable
components.
Consider the
following electric
utility example.
Y
Total Utility Cost
t
cos
ed Variable
i x
l m
ta Utility Charge
To
Fixed Monthly
X Utility Charge
Activity (Kilowatt Hours)
Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000
Mixed Costs
The total mixed cost line can be expressed
as an equation: Y = a + bX
Y
Where: Y = the total mixed cost
b X
Total Utility Cost
+
aa = the total fixed cost (the
Y =
t vertical intercept of the line)
cos
ed b = the variable Variable
cost per unit of
i x
l m activity (the slope of the line)
ta Utility Charge
To X = the level of activity
Fixed Monthly
X Utility Charge
Activity (Kilowatt Hours)
Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000
Mixed Costs
Y
b X
Total Utility Cost
a +
Y =
t
cos
ed Variable
i x bX
l m
ta Utility Charge
To
Fixed Monthly
a
X Utility Charge
Activity (Kilowatt Hours)
Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000
The Analysis of Mixed Costs
Account Analysis
Engineering Approach
High-Low Method
Scattergraph Method
Units Cost
High activity level 9,000 $ 9,700
Low activity level 5,000 6,100
Change 4,000 $ 3,600
Using these two levels of activity, compute:
the variable cost per unit;
the fixed cost; and then
express the costs in equation form Y = a + bX.
Changein cost
Unit variable cost = Change in units
* ** *
Total Cost in
* *
**
10 * *
0 X
0 1 2 3 4
Activity, 1,000’s of Units Produced
* ** *
Total Cost in
* *
**
10 * *
0 X
0 1 2 3 4
Activity, 1,000’s of Units Produced
* ** *
Total Cost in
* *
**
10 * *
Estimated fixed cost = $10,000
0 X
0 1 2 3 4
Activity, 1,000’s of Units Produced
* ** * Vertical
Total Cost in
* * distance
** is the
10 * * change
in cost.
Horizontal distance is
the change in activity.
0 X
0 1 2 3 4
Activity, 1,000’s of Units Produced
Least-squares
Least-squares regression
regressionalso
also provides
providesaastatistic,
statistic, called
called
2
the
the adjusted
adjustedRR2,,that
thatis
is aameasure
measure ofof the
thegoodness
goodness
of
of fit
fitof
ofthe
theregression
regressionline
lineto
tothe
thedata
datapoints.
points.
Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000
Least-Squares Regression Method
R2 is the percentage of the variation
in total cost explained by the activity.
Y
20
* ** *
Total Cost
* * **
10 * *
R2 for this relationship is near
100% since the data points are
0 very close to the regression line.
X
0 1 2 3 4
Activity
Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000
The Contribution Format
IfIf sales
sales salaries
salaries and
and commissions
commissions are are $10,000
$10,000
when
when 80,000
80,000 units
units are
are sold
sold and
and $14,000
$14,000 when
when
120,000
120,000 units
units are
are sold,
sold, what
what is
is the
the variable
variable
portion
portion of of sales
sales salaries
salaries and
and commission?
commission?
a.
a. $0.08
$0.08 per
per unit
unit
b.
b. $0.10
$0.10 per
per unit
unit
c.
c. $0.12
$0.12 per
per unit
unit
d.
d. $0.125
$0.125 per
per unit
unit
IfIf sales
sales salaries
salaries and
and commissions
commissions are are $10,000
$10,000
when
when 80,000
80,000 units
units are
are sold
sold and
and $14,000
$14,000 when
when
120,000
120,000 units
units are
are sold,
sold, what
what isis the
the variable
variable
portion
portion of of sales
sales salaries
salaries and
and commission?
commission?
a.
a. $0.08
$0.08 per
per unit
unit Units Cost
b.
b. $0.10
$0.10 per
per unit
unit High level 120,000 $ 14,000
c.
c. $0.12
$0.12 per
per unit
unit Low level 80,000 10,000
Change 40,000 $ 4,000
d.
d. $0.125
$0.125 per
per unit
unit
$4,000 ÷ 40,000 units
= $0.10 per unit
Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000
The High-Low Method
IfIf sales
sales salaries
salaries and
and commissions
commissions are are $10,000
$10,000
when
when 80,000
80,000 units
units are
are sold
sold and
and $14,000
$14,000 when
when
120,000
120,000 unitsunits are
are sold,
sold, what
what is
is the
the fixed
fixed portion
portion
of
of sales
sales salaries
salaries and
and commissions?
commissions?
a.
a. $$ 2,000
2,000
b.
b. $$ 4,000
4,000
c.
c. $10,000
$10,000
d.
d. $12,000
$12,000
IfIf sales
sales salaries
salaries and
and commissions
commissions are are $10,000
$10,000
when
when 80,000
80,000 units
units are
are sold
sold and
and $14,000
$14,000 whenwhen
120,000
120,000 unitsunits are
are sold,
sold, what
what isis the
the fixed
fixed portion
portion
of
of sales
sales salaries
salaries and
and commissions?
commissions?
Total cost = Total fixed cost +
Total variable cost
a. $ 2,000
a. $ 2,000
$14,000 = Total fixed cost +
b. $ 4,000
b. $ 4,000 ($0.10 × 120,000 units)
c.
c. $10,000
$10,000 Total fixed cost = $14,000 - $12,000
d.
d. $12,000
$12,000 Total fixed cost = $2,000