Analisis Perilaku Biaya Pengklasifikasian biaya berdasar perilaku biaya

Analisis Perilaku Biaya

Pengklasifikasian biaya berdasar perilaku biaya: n 1. Biaya Tetap (Fixed cost) biaya yang tidak berubah secara total dalam hubungan dengan beberapa aktivitas atau output yang dipilih n 2. Biaya Variabel (Variable cost) n biaya yang berubah secara total dalam hubungan dengan beberapa aktivitas atau output yang dipilih n 3. Biaya Semivariabel (Semivariable cost) n biaya yang memiliki baik komponen tetap dan variabel n To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -2

A cost that stays the same as output changes is a fixed cost. Fixed

Total Costs Total Fixed Cost Graph $120, 000 $100, 000 $80, 000 F= $60, 000 $40, 000 $20, 000 0 60 120180240 Units Produced (000) Lease of Machine s $60, 000 60, 000 Fixed Costs Number of Units 0 60, 000 120, 000 180, 000 240, 000 Units Cost N/A $1. 00 0. 50 0. 33 0. 25 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -4

Biaya variabel adalah biaya yang, secara total, bervariasi dalam proporsi langsung dengan perubahan output. Variable Cost To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -5

Total Variable Cost Graph $48, 000 Total Costs $36, 000 Yv =. 20 x $24, 000 Variable Cost $12, 000 0 60 120 180 240 Units Produced (000) Cost of Power $ 0 12, 000 24, 000 36, 000 48, 000 Number of Units 0 60, 000 120, 000 180, 000 240, 000 Units Cost $ 0 0. 20 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -6

A mixed cost is a cost that has both a fixed and a variable

Total Costs Mixed Cost Behavior $130, 000 $110, 000 $90, 000 $70, 000 $50, 000 $30, 000 0 40 80 120 160 180 Units 200 Sold (000) Variable Cost of Selling Fixed Cost of Selling Total Selling Cost per Unit Inserts Sold 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 To accompany Cost Accounting 12 e, by 100, 000 Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 0. 65 200, 000 30, 000 10 -8

Tujuan pemisahan biaya semivariabel: n Perhitungan tarif biaya overhead dan analisis varian n Persiapan anggaran fleksible dan analisis varians n Perhitungan biaya langsung dan analisis varians n Analisis titik impas dan analisis biaya-volume laba n Analisis biaya differensial dan komparatif n Maksimisasi laba dan minimisasi biaya jangka pendek n Analisis anggaran modal n Analsis profitabilitas pemsaran berdasarkan daerah, produk dan pelanggan. To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -9

Asumsi-asumsi Fungsi Biaya 1. Perilaku biaya diperkirakan dengan fungsi biaya linear dalam rentang yang relevan Secara grafis, biaya total versus tingkat suatu aktivitas tunggal yang berhubungan dengan biaya itu adalah suatu garis lurus dalam rentang yang relevan To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -10

Fungsi Biaya Linear y = a + b. X Variabel Bebas: Pemicu Biaya Variabel Terikat: Biaya yang diprediksi Titik Potong: Biaya tetap Kemiringan Garis: Biaya variable per unit To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -11

Fungsi Biaya Tetap, Secara Grafis To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright

Fungsi Biaya Variabel, secara Grafis To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright

Fungsi Biaya Total, secara Grafis To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright

Fungsi-fungsi Biaya Digabungkan To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006

Metode Pemisahan Biaya Semivariabel: n 1. Metode Titik tertinggi dan terendah n 2. Metode Scattergraph n 3. Metode Least Square To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -16

Metode Tinggi-Rendah n Metode analisis kuantitatif paling sederhana n Menggunakan hanya nilai-nilai teramati yang tertinggi dan terendah To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -17

Langkah-langkah dalam Metode Tinggi-Rendah 1. Hitung biaya variabel per unit aktivitas To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -18

Langkah-langkah dalam Metode Tinggi-Rendah 2. Hitung Biaya Tetap Total 3. Buat ringkas dengan menuliskan persamaan linear To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -19

Metode Scattergraph: n Langkah-langkahnya: n 1. Buat grafik n 2. Buat titik-titik di grafik n 3. Tarik garis lurus dengan melewati titik-titik n 4. Hitung biaya variabel dan biaya tetap seperti dalam metode titik tertinggi dan terendah To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -20

Analisis Regresi n Analisis Regresi adalah metode statistik yang mengukur jumlah rata-rata perubahan dalam variabel dependen yang terkait dengan suatu unit perubahan dalam salah satu atau lebih variabel independen n Lebih akurat dari metode Tinggi-Rendah karena persamaan regresi mengestimasi biaya menggunakan informasi dari semua pengamatan; metode Tinggi. Rendah menggunakan hanya dua pengamatan To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -21

Jenis-jenis Regresi n Simple – mengestimasi hubungan antara variabel dependen dan satu variabel independen n Multi – mengestimasi hubungan antara variabel dependen dan dua atau lebih variabel independen To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -22

Metode High and Low Bulan Biaya Listrik Jam Tenaga Kerja Januari 640 34. 000 Februari 620 30. 000 Maret 620 34. 000 April 590 39. 000 Mei 500 42. 000 Juni 530 32. 000 Juli 500 26. 000 Agustus 500 26. 000 September 530 31. 000 Oktober 550 35. 000 November 580 43. 000 Desember 680 48. 000 Total 6. 840 420. 000 Rata-rata per bulan 570 35. 000 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -23

Tinggi Rendah Selisih Biaya $ 680 - 500 $ 180 Tingkat Aktivitas 48. 000 -26. 000 22. 000 Tarif Variabel: $180 / 22. 000 jam = $0, 00818 / jam TKL To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -24

Total Biaya Variabel Biaya Tetap Tinggi Rendah $ 680 $ 500 - 393 - 213 $ 287 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -25

Metode Scattergraph Elemen Variabel 440 Elemen Tetap To accompany Cost Accounting 12 e, by

Rata-rata Biaya Bulanan $570 Rata-rata bulanan elemen variabel dari biaya Elemen Tetap - $ 440 = = = $130 Biaya Variabel per jam tenaga kerja langsung $0, 0037 per jam tenaga kerja langsung To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -27

Metode Kuadrat Terkecil Bulan Biaya Listrik (Y) Jam Tenaga Kerja (X) Januari 640 34. 000 Februari 620 30. 000 Maret 620 34. 000 April 590 39. 000 Mei 500 42. 000 Juni 530 32. 000 Juli 500 26. 000 Agustus 500 26. 000 September 530 31. 000 Oktober 550 35. 000 November 580 43. 000 Desember 680 48. 000 6. 840 420. 000 570 35. 000 Total Rata-rata per bulan To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -28

Bulan Biaya Listrik (Y 1) 2 1 (Y 1 -Ӯ) JTK (X) (Xi- x ) 4=(2 rata 2) 3 Januari 640 70 34. 000 Februari 620 Maret (Xi- x)² (Xi- x )(Yi-Ӯ)² 5=(3 rata 2) -1. 000 6 7=(5 x 4) 8 1. 000 -70. 000 4. 900 50 30. 000 -5. 000 25. 000 -250. 000 2. 500 620 50 34. 000 -1. 000 -50. 000 2. 500 April 590 20 39. 000 4. 000 16. 000 80. 000 400 Mei 500 -70 42. 000 7. 000 49. 000 -490. 000 4. 900 Juni 530 -40 32. 000 -3. 000 9. 000 120. 000 1. 600 Juli 500 -70 26. 000 -9. 000 81. 000 630. 000 4. 900 Agustus 500 -70 26. 000 -9. 000 81. 000 630. 000 4. 900 September 530 -4. 000 160. 000 1. 600 Oktober 550 -20 35. 000 0 0 400 November 580 10 43. 000 8. 000 64. 000 80. 000 100 Desember 680 110 48. 000 13. 000 169. 000 1. 430. 000 12. 100 6. 840 0420. 000 0 512. 000 570 35. 000 Total Rata-rata per bulan 31. 000 0 2. 270. 000 40. 800 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -29

Y = a + bx 570 = a+(0, 0044)(35. 000) 570 = a+154 a = $416 (elemen tetap biaya listrik per bulan) To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -30

Kasus Berikut ini data biaya perawatan data jam kerja langsung yang disajikan PT. Vicky untuk 6 bulan pertama : Bulan Jan Feb Mar Apr Mei Jun Biaya perawatan Jam TKL Rp Rp Rp 2. 560. 000 2. 480. 000 2. 800. 000 2. 120. 000 2. 000 Rp 8. 500 Rp 9. 750 Rp 14. 000 Rp 8. 000 Rp 6. 000 Dengan menggunakan metode Titik tertinggi dan terendah, hitunglah tarif biaya variabel dan biaya tetap. To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -31