Materi 2 Ppt-Analisis Perilaku Biaya

ANALISIS PERILAKU BIAYA
(COST BEHAVIOR ANALYSIS)

HB 02: Mahasiswa mampu memisahkan biaya ke dalam biaya
tetap dan biaya variabel dengan menggunakan metode
pemisahan biaya.
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
Referensi Materi 2
 Garrison, Ray H., Eric Noreen and Peter

C. Brewer. 2012.  Chapter 2
 Atkinson, Anthony A., Kaplan, Robert S.,
Matsumura, Ella Mae., Young, S. Mark.
2012.  Chapter 3
Sub
Sub Bahan
Bahan Kajian
Kajian
1. Pengertian perilaku biaya

2. Klasifikasi biaya berdasarkan
perilakunya (biaya variabel, biaya
tetap, biaya campuran)
3. Jenis biaya variabel dan biaya tetap
4. Metode pemisahan biaya campuran
5. Income statement dengan format
contribution margin.
1. Pengertian perilaku biaya
Perilaku Biaya (Cost Behavior)
Cost
Cost Behavior
Behavior means:
means:
How
How aa cost
cost will
will react
react to
to
changes
changes in in the
the level
level of
of
activity
activity within
within the
the
relevant
relevant range.
range.
Based
Based onon its
its behavior,
behavior,
cost
cost classified
classified as as follow:
follow:
Variable
Variable costs
costs
Fixed
Fixed costs
costs

The Activity Base
Units
Units Machine
Machine
produced
produced hours
hours
A
A measure
measure of
of what
what
causes
causes the
the
incurrence
incurrence of
of cost
cost
Miles
Miles Labor
Labor
driven
driven hours
hours

2. Klasifikasi biaya berdasarkan
perilakunya (biaya variabel, biaya tetap,
biaya campuran)
Types of Cost Behavior Patterns
VARIABLE COST
Behavior of Cost (within the relevant range)

Cost In Total Per Unit
Variable Total variable cost is Variable cost per unit remains

proportional to the activity the same over wide ranges
level within the relevant range. of activity.
Total fixed cost remains the
same even when the activity Fixed cost per unit goes
Fixed level changes within the down as activity level goes up.
relevant range.

VARIABLE COST

Variable Total variable cost is Variable cost per unit remains

proportional to the activity the same over wide ranges
level within the relevant range. of activity.
relevant range.

Total Variable Cost
Your total long distance telephone bill is based

on how many minutes you talk.
Total Long Distance
Telephone Bill
Minutes Talked
3 -12
Total Variable Cost Graph
$48,000
Y = 0.20x
$36,000
Total Costs
$24,000 Variable
Variable Cost
Cost
$12,000
0 60 120 180 240
Units Produced (000)
Cost of Number Units

Power of Units Cost
$ 0 0 $ 0.20
12,000 60,000 0.20
24,000 120,000 0.20
36,000 180,000 0.20
48,000 240,000 0.20
Variable Cost Per Unit
The cost per long distance minute talked is

constant. For example, 10 cents per minute.
Telephone Charge
Per Minute
Minutes Talked
3 -14
Unit Variable Cost Graph
$0.40
$0.30
Cost per Unit
$0.20 Variable
Variable Cost
Cost
$0.10
0
60 120180240
Cost of Number Units

Power of Units Cost
$ 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
Quick Check 

Quick Check 

Extent of Variable Costs
The proportion of variable costs differs across

organizations. For example . . .
A public utility with
large investments in A manufacturing company
equipment will tend will often have many
to have fewer variable costs.
variable costs.
A merchandising company
A service company
usually will have a high
will normally have a high
proportion of variable costs
proportion of variable costs.
like cost of sales.
Examples of Variable Costs
1. Merchandising companies – cost of goods sold.

2. Manufacturing companies – direct materials,
direct labor, and variable overhead.
3. Merchandising and manufacturing companies –
commissions, shipping costs, and clerical costs
such as invoicing.
4. Service companies – supplies, travel, and
clerical.

The Linearity Assumption and the Relevant Range
Economist’s A
A straight
straight line
line
closely
closely
Curvilinear Cost approximates
approximates aa
Function curvilinear
curvilinear
variable
variable cost
cost
Relevant line
line within
within the
the
Total Cost
relevant
relevant range.
range.
Range
Accountant’s Straight-Line
Approximation (constant
unit variable cost)
Activity
FIXED COST


relevant range.

FIXED COST


relevant range.

Total Fixed Cost
Your monthly basic telephone bill probably

does not change when you make more local
calls.
Telephone Bill
Monthly Basic
Number of Local Calls

3 -24
Total Fixed Cost Graph
$120,000
$100,000
F= Fixed
Fixed Costs
Costs
Total Costs
$80,000
$60,000
$60,000
$40,000
$20,000
0 60 120180240
Lease of Number Units

Machine of Units Cost
s
$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
Fixed Cost Per Unit
The average fixed cost per local call decreases

as more local calls are made.
Monthly Basic Telephone

Bill per Local Call
Number of Local Calls
3 -26
Unit Fixed Cost Graph
$1.00
Fixed
Fixed Costs
Costs
Cost per Unit
$0.50
$0.33
$0.25
0 60 120 180240
Lease of Number Units

Machine of Units Cost
s
$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
The Trend Toward Fixed Costs
The trend in many industries is toward greater

fixed costs relative to variable costs.
As
As machines
machines take
take over
over Knowledge
Knowledge workersworkers
many
many mundane
mundane tasks
tasks tend
tend toto be
be salaried,
salaried,
previously
previously performed
performed highly-trained
highly-trained andand
by
by humans,
humans, difficult
difficult to
to replace.
replace. The
The
““knowledge
knowledge workers
workers”” cost
cost toto compensate
compensate
are
are demanded
demanded for for these
these valued
valued employees
employees
their
their minds
minds rather
rather is
is relatively
relatively fixed
fixed
than
than their
their muscles
muscles rather
rather than
than variable.
variable.
Is Labor a Variable or a Fixed Cost?
The behavior of wage and salary costs can

differ across countries, depending on labor
regulations, labor contracts, and custom.
In France, Germany, China, and Japan management has

little flexibility in adjusting the size of the labor force.
Labor costs are more fixed in nature.
In the United States and the United Kingdom management

has greater latitude. Labor costs are more variable in nature.

Fixed Costs and Relevant Range
90
Thousands of Dollars
Total
Total cost
cost doesn’t
doesn’t
Rent Cost in
Relevant change
change for
for aa wide
wide
60 range
range of
of activity,
activity,
Range
and
and then
then jumps
jumps to to aa
new
new higher
higher cost
cost for
for
30 the
the next
next higher
higher
range
range of
of activity.
activity.
0
0 1,000 2,000 3,000
Rented Area (Square Feet)

The relevant range of activity for a fixed cost

is the range of activity over which the
graph of the cost is flat.
Example:
Example: Office
Office space
space isis
available
available at
at aa rental
rental rate
rate of
of
$30,000
$30,000 perper year
year in
in
increments
increments of of 1,000
1,000 square
square
feet.
feet. As As the
the business
business grows
grows
more
more space
space isis rented,
rented,
increasing
increasing the
the total
total cost.
cost.

Step-variable costs
can be adjusted
How does this more quickly and . . .
type of fixed cost The width of the
differ from a step- activity steps is
much wider for the
variable cost? fixed cost.

Quick Check 

Quick Check 

Cost Classifications for Predicting Cost
Behavior
SUMMARY OF
VARIABLE AND FIXED COST
Variable Total variable cost changes Variable cost per unit remains
as activity level changes. the same over wide ranges
of activity.
Fixed Total fixed cost remains Average fixed cost per unit goes
the same even when the down as activity level goes up.
activity level changes.

MIXED COSTS
A
A mixed
mixed cost
cost has
has both
both fixed
fixed and
and variable
variable
components.
components. Consider
Consider the
the example
example of
of utility
utility cost.
cost.
Y
Total Utility Cost
s t
co
d
i xe
l m
ta
To Variable
Cost per KW
X Fixed Monthly
Activity (Kilowatt Hours)
Utility Charge
MIXED COSTS
Y
Total Utility Cost
s t
co
d
i xe
l m
ta
To Variable
Cost per KW
X Fixed Monthly
Activity (Kilowatt Hours)
Utility Charge
Mixed Cost Behavior 3 -38
$130,000
$110,000
$90,000
Total Costs
$70,000
$50,000
$30,000
0 20 40 80 120 160 200

Units Sold (000)
Variabl Fixed Total Selling

Inserts e Cost Cost of Selling Cost per
Sold of Selling Cost Unit
40,000 $Selling
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
Mixed Costs Example
If your fixed monthly utility charge is $40, your

variable cost is $0.03 per kilowatt hour, and your
monthly activity level is 2,000 kilowatt hours,
what is the amount of your utility bill?
Y = a + bX
Y = $40 + ($0.03 × 2,000)
Y = $100
3. Jenis biaya variabel dan biaya tetap
Type of Variable Cost:
1. True Variable Cost
Direct materials is a true or proportionately variable

cost because the amount used during a period will
vary in direct proportion to the level of production
activity.
Cost
Volume
Type of Variable Cost:
2. Step Variable Cost
A resource that is obtainable only in large chunks (such

as maintenance workers) and whose costs increase or
decrease only in response to fairly wide changes in
activity is known as a step-variable cost.
cost
Cost
Volume
Step-Variable Costs
Small
Small changes
changes in
in the level of
of production are
not likely to have any effect on the number of
maintenance
maintenance workers
workers employed.
employed.
Cost
Volume
Step-Variable Costs
Only fairly wide changes in the activity level will

cause a change in the number of maintenance
workers employed
Cost
Volume
Types of Fixed Costs
1.
1. Committed
Committed Fixed
Fixed 2.
2. Discretionary
Discretionary
Cost
Cost Fixed
Fixed Cost
Cost
Long-term,
Long-term, cannot
cannot bebe May
May be
be altered
altered in
in the
the
significantly
significantly reduced
reduced short-term
short-term byby current
current
in
in the
the short
short term.
term. managerial
managerial decisions
decisions
Examples Examples
Examples
Depreciation on Advertising
Advertising and
and
Equipment and Research
Research and
and
Real Estate Taxes Development
Development
4. Metode pemisahan biaya campuran
1. The Scattergraph Method
Plot
Plot the
the data
data points
points on
on aa graph
graph
(total
(total cost
cost vs.
vs. activity).
activity).
Y
20
Maintenance Cost
* ** *
1,000’s of Dollars
* *
**
10 * *
0 X
0 1 2 3 4
Patient-days in 1,000’s

The Scattergraph Method
Draw
Draw aa line
line through
through the
the data
data points
points with
with about
about anan
equal
equal numbers
numbers of of points
points above
above and
and below
below the
the line
line..
Y
20
Maintenance Cost
* ** *
* *
**
10 * *
0 X
0 1 2 3 4

Use
Use one
one data
data point
point to
to estimate
estimate thethe total
total level
level of
of activity
activity
and
and thethe total
total cost.
cost.
Y Total maintenance cost = $11,000
20
Maintenance Cost
* ** *
* *
**
10 * *
Intercept = Fixed cost: $10,000
0 X
0 1 2 3 4
Patient days = 800
Make
Make aa quick
quick estimate
estimate of
of variable
variable cost
cost per
per unit
unit and
and
determine
determine the
the cost
cost equation.
equation.
Total maintenance at 800 patients $ 11,000

Less: Fixed cost 10,000
Estimated total variable cost for 800 patients $ 1,000
$1,000
Variable cost per unit = = $1.25/patient-day
800
Y = $10,000 + $1.25X
Total maintenance cost Number of patient days

2. The High-Low Method
Assume the following hours of maintenance work and the total maintenance costs for six months.

The High-Low Method
The variable cost

per hour of
maintenance is
equal to the change
in cost divided by
the change in hours.
$2,400
= $8.00/hour
300

The High-Low Method
Total Fixed Cost = Total Cost – Total Variable Cost

Total Fixed Cost = $9,800 – ($8/hour × 800 hours)
Total Fixed Cost = $9,800 – $6,400
Total Fixed Cost = $3,400
The High-Low Method
The Cost Equation for Maintenance

Y = $3,400 + $8.00X

Quick Check 

Quick Check 

Quick Check 

Quick Check 

3. Least-Squares Regression Method
A method used to analyze mixed costs if a

scattergraph plot reveals an approximately linear
relationship between the X and Y variables.
This method uses all of the

data points to estimate
the fixed and variable
cost components of a
mixed cost.
The goal of this method is
to fit a straight line to the
data that minimizes the
sum of the squared errors.

Least-Squares Regression Method
• Software can be used to fit

a regression line through
the data points.
• The cost analysis objective
is the same: Y = a + bX
Least-squares
Least-squares regression
regression also
also provides
provides aa statistic,
statistic,
2
called
called the
the RR2,, that
that is
is aa measure
measure ofof the
the goodness
goodness
of
of fit
fit of
of the
the regression
regression line
line to
to the
the data
data points.
points.

R22 is
R is the
the percentage
percentage of
of the
the variation
variation inin total
total cost
cost
explained
explained by
by the
the activity.
activity.
Y
20
* ** *
Total Cost
* * **
10 * *
R2 varies from 0% to 100%, and
the higher the percentage the better.
0 X
0 1 2 3 4
Activity
Y = a + bX

Comparing Results From the Three Methods
The
The three
three methods
methods just
just discussed
discussed provide
provide
slightly
slightly different
different estimates
estimates ofof the
the fixed
fixed and
and
variable
variable cost
cost components
components of of the
the mixed
mixed cost.
cost.
This
This is
is to
to be
be expected
expected because
because each
each method
method
uses
uses differing
differing amounts
amounts of
of the
the data
data points
points to
to
provide
provide estimates.
estimates.
Least-squares
Least-squares regression
regression provides
provides the
the most
most
accurate
accurate estimate
estimate because
because itit uses
uses all
all the
the data
data
points.
points.

5. Income statement dengan format
contribution margin
The Contribution Format
Total Unit
Sales Revenue $ 100.000 $ 50
Less: Variable costs 60.000 30
Contribution margin $ 40.000 $ 20
Less: Fixed costs 30.000
Net operating income $ 10.000
The
The contribution
contribution margin
margin format
format emphasizes
emphasizes
cost
cost behavior.
behavior. Contribution
Contribution margin
margin covers
covers
fixed
fixed costs
costs and
and provides
provides for
for income.
income.
Uses of the Contribution Format
The
The contribution
contribution income
income statement
statement format
format is
is used
used
as
as an
an internal
internal planning
planning andand decision
decision making
making
tool.
tool. We
We will
will use
use this
this approach
approach for:
for:
1.
1. Cost-volume-profit
Cost-volume-profit analysis.
analysis.
2.
2. Budgeting.
Budgeting.
3.
3. Segmented
Segmented reporting
reporting of
of profit
profit data.
data.
4.
4. Special
Special decisions
decisions such
such as
as pricing
pricing and
and make-or-
make-or-
buy
buy analysis.
analysis.

The Contribution Format
Used primarily for Used primarily by

external reporting. management.

Appendix
Least-Squares
Regression Using
Microsoft Excel.

Simple Regression Analysis Example
Matrix,
Matrix, Inc.
Inc. wants
wants to
to
know
know itsits average
average
fixed
fixed cost
cost and
and
variable
variable cost
cost per
per unit.
unit.
Using
Using the
the data
data to
to the
the
right,
right, let’s
let’s see
see how
how toto
do
do aa regression
regression using
using
Microsoft
Microsoft Excel.
Excel.

Simple Regression Using Excel
You
You will
will need
need three
three pieces
pieces of
of
information
information fromfrom youryour
regression
regression analysis:
analysis:
1.
1. Estimated
Estimated Variable
Variable CostCost per
per
Unit
Unit (line
(line slope)
slope)
2.
2. Estimated
Estimated FixedFixed Costs
Costs (line
(line
intercept)
intercept)
3.
3. Goodness
Goodness of of fit,
fit, or
or R
R22
To
To get
get these
these three
three pieces
pieces
information
information wewe will
will need
need to
to
use
use three
three different
different Excel
Excel
functions.
functions.
LINEST,
LINEST, INTERCEPT,
INTERCEPT, && RSQ
RSQ

Place
Place your
your cursor
cursor in in
cell
cell F4
F4 and
and press
press the the
== key.
key. Click
Click on
on the the
pull
pull down
down menu
menu and and
scroll
scroll down
down toto “More
“More
Functions
Functions .. .. .”.”

Scroll
Scroll down
down to
to the
the
““Statistical
Statistical”,”,
functions.
functions. Now
Now
scroll
scroll down
down the
the
statistical
statistical
functions
functions until
until you
you
highlight
highlight
““LINEST
LINEST””

1.
1. In
In the
the Known_y’s
Known_y’s box
box enter
enter C4:C19
C4:C19 for
for the
the range.
range.
2.
2. In
In the
the Known_x’s
Known_x’s box
box enter
enter D4:D19
D4:D19 for
for the
the range.
range.

Here is the
estimate of the
slope of the line.
1.
1. In
In the
the Known_y’s
Known_y’s box
box enter
enter C4:C19
C4:C19 for
for the
the range.
range.
2.
2. In
In the
the Known_x’s
Known_x’s box
box enter
enter D4:D19
D4:D19 for
for the
the range.
range.

With
With you
you cursor
cursor in in cell
cell
F5,
F5, press
press the
the == key
key
and
and go
go to
to the
the pull
pull
down
down menu
menu forfor
special
special functions.
functions.
Select
Select Statistical
Statistical and
and
scroll
scroll down
down to to
highlight
highlight the
the
INTERCEPT
INTERCEPT function.
function.

Here is the
estimate of the
fixed costs.
1.
1. In
In the
the Known_y’s
Known_y’s box
box enter
enter C4:C19
C4:C19 for
for the
the range.
range.
2.
2. In
In the
the Known_x’s
Known_x’s box
box enter
enter D4:D19
D4:D19 for
for the
the range.
range.
Finally,
Finally, we we will
will
determine
determine the the
““goodness
goodness of of
fit
fit”, or R ,, by
”, or R22
by
using
using the the RSQ
RSQ
function.
function.

Here is the
estimate of R2.
1.
1. In
In the
the Known_y’s
Known_y’s box
box enter
enter C4:C19
C4:C19 for
for the
the range.
range.
2.
2. In
In the
the Known_x’s
Known_x’s box
box enter
enter D4:D19
D4:D19 for
for the
the range.
range.

The End

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ANALISIS PERILAKU BIAYA

(COST BEHAVIOR ANALYSIS)

 Garrison, Ray H., Eric Noreen and Peter

1. Pengertian perilaku biaya

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

Behavior of Cost (within the relevant range)

Variable Total variable cost is Variable cost per unit remains

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

Behavior of Cost (within the relevant range)

Variable Total variable cost is Variable cost per unit remains

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

Your total long distance telephone bill is based

Cost of Number Units

The cost per long distance minute talked is

Cost of Number Units

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

The proportion of variable costs differs across

1. Merchandising companies – cost of goods sold.

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

Behavior of Cost (within the relevant range)

Total fixed cost remains the

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

Behavior of Cost (within the relevant range)

Total fixed cost remains the

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

Your monthly basic telephone bill probably

Number of Local Calls

Lease of Number Units

The average fixed cost per local call decreases

Monthly Basic Telephone

Lease of Number Units

The trend in many industries is toward greater

The behavior of wage and salary costs can

In France, Germany, China, and Japan management has

In the United States and the United Kingdom management

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

The relevant range of activity for a fixed cost

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

0 20 40 80 120 160 200

Variabl Fixed Total Selling

If your fixed monthly utility charge is $40, your

Direct materials is a true or proportionately variable

A resource that is obtainable only in large chunks (such

Only fairly wide changes in the activity level will

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

Total maintenance at 800 patients $ 11,000

Total maintenance cost Number of patient days

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

The variable cost

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

Total Fixed Cost = Total Cost – Total Variable Cost

The Cost Equation for Maintenance

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.

McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.