BAB 3 PERILAKU BIAYA Analisis dan Penggunaan Types

BAB 3 PERILAKU BIAYA : Analisis dan Penggunaan

Types of Cost Behavior Patterns Recall the summary of our cost behavior discussion from Chapter 2. Irwin/Mc. Graw-Hill © The Mc. Graw-Hill Companies, Inc. , 2000

Perilaku Biaya Examples of normally variable costs Merchandisers Service Organizations Cost of Goods Sold Supplies and travel Manufacturers Merchandisers and Manufacturers Direct Material, Direct Labor, and Variable Manufacturing Overhead Sales commissions and shipping costs Examples of normally fixed costs Merchandisers, manufacturers, and service organizations Real estate taxes, Insurance, Sales salaries Depreciation, Advertising Irwin/Mc. Graw-Hill © The Mc. Graw-Hill Companies, Inc. , 2000

The Activity Base Units produced Machine hours A measure of the event causing the incurrence of a variable cost – a cost driver Miles driven Irwin/Mc. Graw-Hill Labor hours © The Mc. Graw-Hill Companies, Inc. , 2000

Step-Variable Costs Cost Total cost remains constant within a narrow range of activity. Activity Irwin/Mc. Graw-Hill © The Mc. Graw-Hill Companies, Inc. , 2000

Step-Variable Costs Cost Total cost increases to a new higher cost for the next higher range of activity. Activity Irwin/Mc. Graw-Hill © The Mc. Graw-Hill Companies, Inc. , 2000

The Linearity Assumption and the Relevant Range Total Cost Economist’s Curvilinear Cost Function Activity Irwin/Mc. Graw-Hill © The Mc. Graw-Hill Companies, Inc. , 2000

The Linearity Assumption and the Relevant Range Total Cost Economist’s Curvilinear Cost Function Accountant’s Straight-Line Approximation (constant unit variable cost) Activity Irwin/Mc. Graw-Hill © The Mc. Graw-Hill Companies, Inc. , 2000

Total Cost The Linearity Assumption and the A straight line Relevant Range closely approximates a curvilinear Economist’s Curvilinear Cost variable cost line within the Function relevant range. Accountant’s Straight-Line Approximation (constant unit variable cost) Activity Irwin/Mc. Graw-Hill © The Mc. Graw-Hill Companies, Inc. , 2000

Types of Fixed Costs Committed Discretionary Long-term, cannot be reduced in the short term. May be altered in the short-term by current managerial decisions Examples Depreciation on Buildings and Equipment Advertising and Research and Development Irwin/Mc. Graw-Hill © The Mc. Graw-Hill Companies, Inc. , 2000

Trend Toward Fixed Costs Increased automation. Increase in salaried knowledge workers who are difficult to train and replace. Implications Managers are more “locked-in” with fewer decision alternatives. Planning becomes more crucial because fixed costs are difficult to change with current operating decisions. Irwin/Mc. Graw-Hill © The Mc. Graw-Hill Companies, Inc. , 2000

Fixed Costs and Relevant Range Example: Office space is available at a rental rate of $30, 000 per year in increments of 1, 000 square feet. As the business grows more space is rented, increasing the total cost. Irwin/Mc. Graw-Hill Continue © The Mc. Graw-Hill Companies, Inc. , 2000

Rent Cost in Thousands of Dollars Fixed Costs and Relevant Range 90 60 30 00 Irwin/Mc. Graw-Hill Relevant Range Total cost doesn’t change for a wide range of activity, and then jumps to a new higher cost for the next higher range of activity. 1, 000 2, 000 3, 000 Rented Area (Square Feet) © The Mc. Graw-Hill Companies, Inc. , 2000

Fixed Costs and Relevant Range How does this type of fixed cost differ from a step-variable cost? Irwin/Mc. Graw-Hill Step-variable costs can be adjusted more quickly and. . . The width of the activity steps is much wider for the fixed cost. © The Mc. Graw-Hill Companies, Inc. , 2000

Mixed Costs A mixed cost has both fixed and variable components. Irwin/Mc. Graw-Hill Consider the following electric utility example. © The Mc. Graw-Hill Companies, Inc. , 2000

Mixed Costs Total Utility Cost Y t d l a t o xe i m s co Variable Utility Charge T Fixed Monthly Activity (Kilowatt Hours) Irwin/Mc. Graw-Hill X Utility Charge © The Mc. Graw-Hill Companies, Inc. , 2000

Mixed Costs Total Utility Cost Y t d l a t o xe i m s co a = Y X b + Variable Utility Charge T Fixed Monthly Activity (Kilowatt Hours) Irwin/Mc. Graw-Hill X Utility Charge © The Mc. Graw-Hill Companies, Inc. , 2000

Mixed Costs Total Utility Cost Y t d l a t o xe i m s co a = Y X b + Variable b. X Utility Charge T Fixed Monthly a Activity (Kilowatt Hours) Irwin/Mc. Graw-Hill X Utility Charge © The Mc. Graw-Hill Companies, Inc. , 2000

The Analysis of Mixed Costs Account Analysis Engineering Approach High-Low Method Scattergraph Method Least-Square Regression Method Irwin/Mc. Graw-Hill © The Mc. Graw-Hill Companies, Inc. , 2000

Account Analysis Each account is classified as either variable or fixed based on the analyst’s knowledge of how the account behaves. Irwin/Mc. Graw-Hill © The Mc. Graw-Hill Companies, Inc. , 2000

Engineering Estimates Cost estimates are based on an evaluation of production methods, and material, labor and overhead requirements. Irwin/Mc. Graw-Hill © The Mc. Graw-Hill Companies, Inc. , 2000

The High-Low Method Wise. Co recorded the following production activity and maintenance costs for two months: 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 + b. X. Irwin/Mc. Graw-Hill © The Mc. Graw-Hill Companies, Inc. , 2000

The High-Low Method Change in cost Unit variable cost = Change in units Irwin/Mc. Graw-Hill © The Mc. Graw-Hill Companies, Inc. , 2000

The High-Low Method Unit variable cost = $3, 600 ÷ 4, 000 units = $0. 90 per unit Irwin/Mc. Graw-Hill © The Mc. Graw-Hill Companies, Inc. , 2000

The High-Low Method Unit variable cost = $3, 600 ÷ 4, 000 units = $0. 90 per unit Fixed cost = Total cost – Total variable cost Fixed cost = $9, 700 – ($0. 90 per unit × 9, 000 units) Fixed cost = $9, 700 – $8, 100 = $1, 600 Irwin/Mc. Graw-Hill © The Mc. Graw-Hill Companies, Inc. , 2000

The High-Low Method Unit variable cost = $3, 600 ÷ 4, 000 units = $0. 90 per unit Fixed cost = Total cost – Total variable cost Fixed cost = $9, 700 – ($0. 90 per unit × 9, 000 units) Fixed cost = $9, 700 – $8, 100 = $1, 600 Total cost = Fixed cost + Variable cost (Y = a + b. X) Y = $1, 600 + $0. 90 X Irwin/Mc. Graw-Hill © The Mc. Graw-Hill Companies, Inc. , 2000

The Scattergraph Method Plot the data points on a graph (total cost vs. activity). Total Cost in 1, 000’s of Dollars Y Irwin/Mc. Graw-Hill 20 10 0 * * ** X 0 1 2 3 4 Activity, 1, 000’s of Units Produced © The Mc. Graw-Hill Companies, Inc. , 2000

The Scattergraph Method Draw a line through the data points with about an equal numbers of points above and below the line. Total Cost in 1, 000’s of Dollars Y Irwin/Mc. Graw-Hill 20 10 0 * * ** X 0 1 2 3 4 Activity, 1, 000’s of Units Produced © The Mc. Graw-Hill Companies, Inc. , 2000

The Scattergraph Method Total Cost in 1, 000’s of Dollars The slope of this line is the variable unit cost. (Slope is the change in total cost for a one unit change in activity). Y Irwin/Mc. Graw-Hill 20 10 * * ** Estimated fixed cost = $10, 000 0 X 0 1 2 3 4 Activity, 1, 000’s of Units Produced © The Mc. Graw-Hill Companies, Inc. , 2000

The Scattergraph Method Slope = Total Cost in 1, 000’s of Dollars Y Irwin/Mc. Graw-Hill 20 10 * * Change in cost Change in units * ** Vertical distance is the change in cost. Horizontal distance is the change in activity. 0 X 0 1 2 3 4 Activity, 1, 000’s of Units Produced © The Mc. Graw-Hill Companies, Inc. , 2000

Least-Squares Regression Method l Accountants and managers may use computer software to fit a regression line through the data points. l The cost analysis objective is the same: Y = a + bx Least-squares regression also provides a statistic, called the adjusted R 2, that is a measure of the goodness of fit of the regression line to the data points. Irwin/Mc. Graw-Hill © The Mc. Graw-Hill Companies, Inc. , 2000

Least-Squares Regression Method R 2 is the percentage of the variation in total cost explained by the activity. Y Total Cost 20 10 0 Irwin/Mc. Graw-Hill * *2 0 * ** R for this relationship is near 100% since the data points are very close to the regression line. X 1 2 3 4 Activity © The Mc. Graw-Hill Companies, Inc. , 2000

The Contribution Format Let’s put our knowledge of cost behavior to work by preparing a contribution format income statement. Irwin/Mc. Graw-Hill © The Mc. Graw-Hill Companies, Inc. , 2000

The Contribution Format The contribution margin format emphasizes cost behavior. Contribution margin covers fixed costs and provides for income. Irwin/Mc. Graw-Hill © The Mc. Graw-Hill Companies, Inc. , 2000

The Contribution Format Used primarily for external reporting. Irwin/Mc. Graw-Hill Used primarily by management. © The Mc. Graw-Hill Companies, Inc. , 2000

End of Chapter 5 Irwin/Mc. Graw-Hill © The Mc. Graw-Hill Companies, Inc. , 2000

Terimakasih, see you again, byeeee…. !!!!!! Irwin/Mc. Graw-Hill © The Mc. Graw-Hill Companies, Inc.

CONTOH Irwin/Mc. Graw-Hill KASUS © The Mc. Graw-Hill Companies, Inc. , 2000

The High-Low Method If sales salaries and commissions are $10, 000 when 80, 000 units are sold and $14, 000 when 120, 000 units are sold, what is the variable portion of sales salaries and commission? a. $0. 08 per unit b. $0. 10 per unit c. $0. 12 per unit d. $0. 125 per unit Irwin/Mc. Graw-Hill © The Mc. Graw-Hill Companies, Inc. , 2000

The High-Low Method If sales salaries and commissions are $10, 000 when 80, 000 units are sold and $14, 000 when 120, 000 units are sold, what is the variable portion of sales salaries and commission? a. $0. 08 per unit b. $0. 10 per unit c. $0. 12 per unit d. $0. 125 per unit $4, 000 ÷ 40, 000 units = $0. 10 per unit Irwin/Mc. Graw-Hill © The Mc. Graw-Hill Companies, Inc. , 2000

The High-Low Method If sales salaries and commissions are $10, 000 when 80, 000 units are sold and $14, 000 when 120, 000 units are sold, what is the fixed portion of sales salaries and commissions? a. $ 2, 000 b. $ 4, 000 c. $10, 000 d. $12, 000 Irwin/Mc. Graw-Hill © The Mc. Graw-Hill Companies, Inc. , 2000