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

A variable cost is a cost that, in total, varies in direct proportion to changes in 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

Perilaku Biaya Campuran (Mixed-Cost Behaviour) Asumsi Linearitas Total Biaya Tetap Biaya Variabel Kuantitas Produk Total Biaya = Biaya Tetap + Total Biaya Variabel 12 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -12

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: 1. Metode Titik tertinggi dan terendah 2. Metode Scattergraph 3. Metode Least Square To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -17

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 -18

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 -19

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 -20

High Low Method Penentuan bagian Biaya Variabel dan biaya tetap didasarkan pada pengamatan data masa lalu yaitu data pada posisi ekstrim tinggi dan posisi ekstrim rendah. Keunggulan: - Mudah dilakukan - Tidak perlu banyak data Kelemahan : -Tidak memperhatikan fluktuasi dan tendensi perkembangan data biaya To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -21

Contoh : Dari penelitian biaya pemeliharaan selama 5 (lima) bulan terakhr sbb : Bulan Januari Februari Maret April Mei Jam Kerja 9. 870 9. 234 9. 100 9. 875 9. 650 Total Biaya Rp. 109. 415. 000 Rp. 106. 553. 000 Rp. 105. 950. 000 Rp. 109. 437. 500 Rp. 108. 425. 000 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -22

Pemisahan biaya…… Tertinggi Terrendah 9. 875 9. 100 Perubahan 775 Rp. 109. 437. 500 Rp. 105. 950. 000 Rp. 3. 487. 500 Biaya Variabel = ----------- = Rp. 4. 500/jam kerja 775 Total Biaya Bulan Maret Biaya Variabel 9. 100 X 4. 500 Komponen Biaya Tetap Rp. 105. 950. 000 Rp. 40. 950. 000 Rp. 65. 000 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -23

To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education.

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 -25

Metode Stand By Cost n Metode ini diterapkan apabila ada kesempatan perusahaan dihentikan semetara. n Padasaat perusahaan dihentikan maka biaya yang tetap harus dikeluarkan disebut dengan Stand by Cost yang dianggp setara dengan Fixed Cost. To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -26

Biaya Variabel per unit dihitung dengan rumus Rata-rata Total Biaya – Stand by Cost BVU = ---------------------------Rata-rata Kapasitas Dari data contoh sebelumnya : Rata-rata Total Biaya = 539. 780. 500 / 5 = Rp. 107. 956. 100 Rata-rata Jam kerja = 4. 729 / 5 = 9. 546 jam kerja Jika diketahui Stand by Cost = Rp. 67. 000 maka sesuai dengan rumus yang ada 107. 956. 100 – 67. 000 n Biaya Variabel = ------------------- = Rp. 4. 290/jam 9. 546 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -27

Analisis Regresi / Least Square 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 -28

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 -29

Untuk mendapatkan persamaan garis regresi Y = a + b X dapat dihitung dengan rumus (Σ Y ) (ΣX 2) - ( ΣX)( ΣX Y) a = --------------------n ΣX 2 – (ΣX) 2 nΣX Y - ( ΣX)( ΣY) b = -------------------nΣX 2 - (ΣX) 2 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -30

n 1 2 3 X 9. 870 9. 234 9. 100 Y 109, 4 106, 5 105, 9 X. Y 1. 079. 778 983. 421 963. 690 X 2 97. 416. 900 85. 266. 756 82. 810. 000 4 5 9. 875 9. 650 47. 729 109, 4 108, 4 539, 6 1. 080. 325 1. 046. 060 5. 153. 274 97. 515. 625 93. 122. 500 456. 131. 781 Persamaan garis projeksi menurut metode least square : Y = 64. 615. 260 + 4. 537 X To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -31