Perilaku Biaya Aktivitas

Dasar-dasar Perilaku biaya

Kenalilah perilaku biaya perusahaan anda

Biaya tetap/ Fixed cost

Biaya variabel/Variable cost
Biaya campuran/

Biaya untuk Biaya untuk

memproduksi donat
Rp 35.000
memproduksi donat
Rp 70.000 ?
 Fixed
Fixed Costs
Costs
AA cost
cost that
that stays
stays the
the
same
same as as output
output changes
changes
isis aa fixed
fixed cost.
cost.
 Fixed
Fixed Costs
Costs
Cutting machines are
leased for $60,000 per
year and have the
capacity to produce up
to 240,000 units a year.
Total Fixed Cost Graph
$120,000
$100,000
$80,000 Fixed
Fixed Costs
Costs
Total Costs
F = $60,000
$60,000
$40,000
$20,000
0 60 120 180 240
Units Produced (000)

Lease of Number Units Cost

Machines of Units
$60,000 0 N/A
60,000 60,000 $1.00
60,000 120,000 0.50
60,000 180,000 0.33
60,000 240,000 0.25
Unit Fixed Cost Graph
$1.00

Fixed
Fixed Costs
Costs
Cost per Unit
$0.50
$0.33
$0.25

0 60 120 180 240

Units Produced (000)

Lease of Number Units Cost

Machines of Units
$60,000 0 N/A
60,000 60,000 $1.00
60,000 120,000 0.50
60,000 180,000 0.33
60,000 240,000 0.25
AA variable
variable cost
cost isis aa cost
cost that,
that,
in
in total,
total, varies
varies in
in direct
direct
proportion
proportion to to changes
changes in in
output.
output.

Variable
Variable
Cost
Cost
 Variable
Variable Cost
Cost
As the cutting machines cut each unit,
they use 0.1 kilowatt-hour at $2.00 per
kilowatt hour. Thus, the cost of each
unit is $0.20 ($2 x 0.1).
Total Variable Cost Graph

$48,000
Yv = .20x
$36,000
Variable
Variable Cost
Total Costs
$24,000 Cost
$12,000

0 60 120 180 240

Units Produced (000)

Cost of Number Units Cost

Power of Units
$ 0 0 $ 0
12,000 60,000 0.20
24,000 120,000 0.20
36,000 180,000 0.20
48,000 240,000 0.20
Unit Variable Cost Graph

$0.40
$0.30

Cost per Unit

$0.20 Variable
Variable Cost
Cost
$0.10
0
60 120 180 240
Units Produced (000)

Cost of Number Units Cost

Power of Units
$ 0 0 $ 0
12,000 60,000 0.20
24,000 120,000 0.20
36,000 180,000 0.20
48,000 240,000 0.20
AA mixed
mixed cost
cost isis aa cost
cost
that
that has
has both
both aa fixed
fixed
and
and aa variable
variable
component.
component.
Sales
representatives
often are paid a
salary plus a
commission on
sales.
 Mixed Cost Behavior
$130,000
$110,000
$90,000

Total Costs
$70,000
$50,000
$30,000

0 40 80 120 160 180 200

Units Sold (000)

Variable Fixed Total Selling Cost

Inserts Cost of Cost of Selling Cost per Unit
Sold Selling Selling
40,000 $ 20,000 $30,000 $ 50,000 $1.25
80,000 40,000 30,000 70,000 0.86
120,000 60,000 30,000 90,000 0.75
160,000 80,000 30,000 110,000 0.69
200,000 100,000 30,000 130,000 0.65
 Pengklasifikasian Biaya Batasan waktu
Sesuai dengan Perilaku sumber daya yang dibutuhkan
keluaran aktivitas harus didentifikasi

PENGGERAK: Faktor
penyebab yang dapat
diamati untuk mengukur
sumber daya yang
diserap oleh obyek biaya
TKL dalam jangka Hasil dari
Bahan baku,
pendek : biaya aktivitas: keluaran
energi/bahan bakar,
variabel, dalam aktifitas
tenaga kerja dan modal.
jangka panjang:
biaya tetap

Bahan baku: kotak, Aktivitas:

bahan bakar, operator Ukuran aktivitas
Bahan baku yan
pengangkat barang adalah Jumlah
dipindahkan
(TK), dan kendaraan perpindahan
pengangkat (modal) bahan baku
KATEGORISASI PENGGERAK

ADA PERUAHAN BIAYA SISTEM BIAYA

PENGGERAK PRODUKSI (TINGKAT UNIT) KETIKA UNIT YANG BERDASARKAN
DIPRODUKSI BERUBAH : FUNGSI
BBB, BTKL, KILOWATT JAM

SISTEM ABC:
ACTIVITY
PENGGERAK TINGKAT NON UNIT ADA PERUAHAN BIAYA BASE
FAKTOR DILUAR UNIT COSTING
MENGALAMI PERUBAHAN:
PENYUSUTAN MESIN
PABRIK, GAJI MANAJER
PABRIK, BIAYA
MENJALANKAN
DEPARTEMEN PMBELIAN.
AKTIVITAS, PENGGUNAAN SUMBER DAYA, DAN PERILAKU BIAYA

Aktivitas Kapasitas praktis

berhubungan
Sumber daya
dengan: Biaya variabel
- Kapasitas fleksibel
- Sumber daya
Sumber daya Biaya tetap
terikat terikat

Biaya tetap
diskresi
 Activity Cost Behavior Model

Input:
Materials
Energy Activity
Activities
Output
Labor
Capital

Changes in
Input Cost Changes
in Output
Cost Behavior
 Step-Cost Behavior
Cost
$500

400

300

200

100

10 20 30 40 50
Activity Output (units)
 Step-Fixed Costs
Cost

$150,000

100,000 Normal
Operating
50,000 Range
(Relevant
Range)

2,500 5,000 7,500

Activity Usage
 Step-Cost
Step-Cost Behavior
Behavior
 Three engineers hired at $50,000 each
 Each engineer is capable of processing 2,500
change orders
 $90,000 was spent on supplies for the
engineering activity
 There were 6,000 orders processed
 The company could process as many as 7,500
orders
 Step-Cost
Step-Cost Behavior
Behavior
Available orders = Orders used + Orders unused
7,500 orders = 6,000 orders + 1,500 orders
Fixed engineering rate = $210,000/7,500
= $28 per change order
1 teknisi
@ 70.000 Variable engineering rate = $90,000/6,000
3 teknisi =
3x 70.000 = $15 per change order
Untuk mengerjakan
6000 pesanan, ada
persediaan yang
dibutuhkan oleh
teknisi (3 orang ) =
Rp 90.000
 Step-Cost
Step-Cost Behavior
Behavior

•The relationship between resources supplied and

resources used is expressed by the following equation:

Resources available = Resources used + Unused

capacity
 Step-Cost
Step-Cost Behavior
Behavior
Cost of orders supplied = Cost of orders used +
Cost of unused orders
= [($28 + $15) x 6,000] + ($28 x
1,500)
= $300,000
The $42,000 of excess engineering capacity
means that a new product could be
Equal to the $150,000 spent on
introducedengineers
without and
increasing current
the $90,000
spending on engineering.
spent on supplies.
 Ada biaya yang mudah
duklasifikasikan ke dalam biaya:
variabel, biaya tetap, atau biaya
tetap bertahap.

The High-Low Method

TIDAK DEMIKIAN DAN BIAYA The Scatterplot Method
CAMPURAN.
The Method of Least Squares
Methods
Methods for
for Separating
Separating Mixed
Mixed Costs
Costs
The High-Low Method
The Scatterplot Method
The Method of Least Squares

Variable
Component
Fixed
Component
 The linearity assumption
assumes that variable costs
increase in direct proportion to
the number of units produced
(or activity units used).
Methods
Methods for
for Separating
Separating Mixed
Mixed Costs
Costs

Y = a + bx

Total Cost Total FixedVariable

Cost
NumberCostofper
Units
Unit
 The
The High-Low
High-Low Method
Method

Month Setup Costs Setup Hours

January $1,000 100
February 1,250 200
March 2,250 300
April 2,500 400
May 3,750 500

Step
Step1:1: Solve
Solvefor
forvariable
variablecost
cost(b)
(b)
 The
The High-Low
High-Low Method
Method

Month Setup Costs Setup Hours

January $1,000 100
February 1,250 200
March 2,250 300
April 2,500 400
May 3,750 500

High Cost – Low Cost

SLOPE: BIAYA b= High Units – Low Units
VARIABEL PER
UNIT
 The
The High-Low
High-Low Method
Method

Month Setup Costs Setup Hours

January $1,000 100
February 1,250 200
March 2,250 300
April 2,500 400
May 3,750 500

High Cost – Low Cost

$3,750
bb == High500
Units–– Low
LowUnits
Units
 The
The High-Low
High-Low Method
Method

Month Setup Costs Setup Hours

January $1,000 100
February 1,250 200
March 2,250 300
April 2,500 400
May 3,750 500

$3,750 – Low
$1,000
Cost
b= 500 – Low
100
Units
 The
The High-Low
High-Low Method
Method
$3,750 – $1,000
b= 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 = a + b (x) High End

$3,750 = a + $6.875(500)
$312.50 = a
Y = a + b (x) Low End

$1,000 = a + $6.875(100)
$312.50 = a
The cost formula using the high-low method
is:
Total cost = $312.50 + ($6.875 x Setup hours)
The
The Scatterplot
Scatterplot Method
Method

Pengalaman manajer
menghasilkan intuisi
yang baik ketika
melihat scatterplot
dan menentukan garis
yang paling sesuai
 The
The Scatterplot
Scatterplot Method
Method
Nonlinear Relationship

Biaya Variabel per unit = (Rp 2500 – Rp 1.000)/(300-100)

Activity = Rp6,25
Cost Biaya tetap = Rp 2.500 - (Rp 6.25 X 300)
= Rp 375
Y = Rp 375 + (Rp 6,25X waktu penyetelan)

* *
*(300, Rp 2.500)

*
*(100 – Rp
1.000)
0 Activity Output
 The
The Scatterplot
Scatterplot Method
Method
Upward Shift in Cost Relationship

Activity
Cost

* *
*

*
*
*

0 Activity Output
 The
The Scatterplot
Scatterplot Method
Method
Presence of Outliers

Activity
Cost
*
*
*
Estimated
regression line

*
*
*
Estimated
fixed cost
0 Activity Output
Metode Kuadrat Terkecil/ Least Squares

Metode ini adalah metode terbaik dan objektif.

Artinya penggunaan merode untuk sekumpulan
data tertentu akan menghasilkan rumus biaya
yang sama
 The
The Method
Method of
of Least
Least Squares
Squares
Month Setup Costs Setup Hours
Jan 1,000 100
Feb 1,250 200
Mar 2,250 300
Apr 2,500 400
May 3,750 500

Spreadsheet Data for Larson Company

The
The Method
Method of
of Least
Least Squares
Squares
Regression Output:
Constant 125
Std. Err of Y Est 299.304749934466
R Squared 0.944300518134715
No. of Observation 5
Degrees of Freedom 3
X Coefficient(s) 6.75
Std. Err of Coef. 0.9464847243

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.
 Coefficient
Coefficient of
of Correlation
Correlation
Positive Correlation

r approaches +1

Machine Utilities Costs Machine Utilities Costs

Hours Hours
 Coefficient
Coefficient of
of Correlation
Correlation
Negative Correlation

r approaches -1

Hours of Industrial Hours of Industrial

Safety Accidents Safety Accidents
Training Training
 Coefficient
Coefficient of
of Correlation
Correlation
No Correlation

r~0

Hair Length Accounting Grade Hair Length Accounting Grade

 Multiple
Multiple Regression
Regression

TC = b0 + ( b1X1) + (b2X2) + . . .
b0 = 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
Month Mhrs Summer Utilities Cost
Jan 1,340 0 $1,688
Feb 1,298 0 1,636
Mar 1,376 0 1,734
April 1,405 0 1,770
May 1,500 1 2,390
June 1,432 1 2,304
July 1,322 1 2,166
August 1,416 1 2,284
Sept 1,370 1 1,730
Oct 1,580 0 1,991
Nov 1,460 0 1,840
Dec 1,455 0 1,833

Data for Phoenix Factory Utilities Cost

Regression
 Multiple
Multiple Regression
Regression
Constant 243.1114997159
Std Err of Y Est 55.5082829356447
R Squared 0.96717927255452
No. of Observation 12
Degrees of Freedom 9

X Coefficient(s) 1.0971575051946 510.49073361447

Std Err of Coef. 0.210226332115593 32.5489464532519

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
Managerialjudgment
judgmentisiscritically
criticallyimportant
importantinindetermining
determining
cost
costbehavior,
behavior,and
andititisisby
byfar
farthe
themost
mostwidely
widelyused
usedmethod
methodinin
practice.
practice.
Chapter Three

The
The End
End
Biaya tetap

Sewa Mesin Jumlah Potongan 3 inci Biaya per Unit

Rp 60.000 0 N/A
Rp 60.000 60.000 Rp 1
Rp 60.000 120.000 Rp 0,5
Rp 60.000 180.000 Rp 0,33
Rp 60.000 240.000 Rp 0,25

Biaya Variabel
Biaya Listrik Jumlah Potongan 3 inci Biaya per Unit

Rp 0 0 N/A
Rp 12.000 60.000 Rp 0,2
Rp 24.000 120.000 Rp 0,2
Rp 36.000 180.000 Rp 0,2
Rp 48.000 240.000 Rp 0,2
Biaya Campuran

Pemanas yag Biaya Variabel Biaya Tetap Jumlah Biaya Biaya Penjualan
terjual Penjualan Penjualan Penjualan Per unit

40.000 Rp 20.000 Rp 30.000 Rp 50.000 Rp 1,25

80.000 Rp 40.000 Rp 30.000 Rp 70.000 Rp 0,88
120.000 Rp 60.000 Rp 30.000 Rp 90.000 Rp 0,75
Dasar-dasar Perilaku biaya
Kenalilah perilaku biaya perusahaan anda

Biaya tetap/ Fixed cost

Biaya variabel/Variable cost
Biaya campuran/

Biaya untuk Biaya untuk

memproduksi donat
Rp 35.000
memproduksi donat
Rp 70.000 ?
Biaya tetap, Biaya Variabel, dan biaya
campuran
BIAYA TETAP
Sewa Mesin Jumlah satuan donat Biaya per unit
Rp 70.000 0 N/A
Rp 70.000 7 Rp 10.000
Rp 70.000 14 Rp 5.000 Rp 70.000
Rp 70.000 28 Rp 2.500
0 28

BIAYA VAROABEL
Untuk mengaduk 1 kg campuran bahan kue (untuk 7 buah kue) dibutuhkan listrik sebanyak 0,5 jam kilowatt
dimana tarif listrik sebesar Rp 1.400 per jam kilowatt.
Biaya listrik Jumlah donat Biaya perunit
? 0
? 7
? 14
? 48