PERTEMUAN 2 KONSEP BIAYA DAN KLASIFIKASI BIAYA Pengertian

PERTEMUAN 2 KONSEP BIAYA DAN KLASIFIKASI BIAYA

Pengertian Cost (biaya) adalah alat pengukur pengorbanan sumber daya ekonomis untuk melakukan kegiatan tertentu. Expense( beban) adalah biaya yang bermanfaat dan telah dikorbankan. Apabila manfaat suatu barang atau jasa telah digunakan, maka biaya barang atau jasa itu menjadi beban. Sebaliknya , biaya yang belum dikorbankan diklasifikasikan sebagai “Aktiva” karena masih bermanfaat pada masa yang akan datang. Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

Klasifikasi Biaya 1. Klasifikasi Umum Biaya. : Biaya Produksi. Terdiri dari 3 jenis yaitu : a. Direct Material. Adalah bagian yang menjadi bagian tidak terpisahkan dari produk jadi, dan dapat ditelusuri secara fisik dan mudah ke produk tersebut. Dikenal juga Indirect Material yaitu bahan yang digunakan untuk produksi yang tidak diklasifikasikan sebagai bahan langsung. Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

b. Direct Labor Adalah adalah biaya yang terlibat dalam kegiatan produksi yang dapat diidentifikasi dengan produk dan mudah untukditelusuri kepada produk jadi. Indirect Labor adalah biaya tenaga kerja yang terlibat dalam produksi tetap tidak diklasifikasikan sebagai tenaga kerja langsung. Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

c. Overhead Pabrik. Adalah biaya mencakup biaya prosuksi yang tidak termasuk dalam direct material dan direct labor. Termasuk disini adalah indirect manterial dan indirect labor. Biaya Direct Material ditambah dengan Direct Labor disebut “Prime Cost” dan biaya direct labor ditambah dengan biaya overhead pabrik disebut “ Conversion Cost”. Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

Biaya Non Produksi ( Biaya Priodik). 1. Biaya Pemasaran dan Penjualan. 2. Biaya Administrasi. Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

2. Klasifikasi Biaya dalam Laporan Keuangan : 1. Neraca. Dalam perusahaan manufaktur terdapat tiga persediaan dalam neraca yaitu a. Persediaan bahan baku, b. Barang dalam proses c. Barang jadi. Sedangkan perusahaan dagang, hanya mempunyai satu persediaan. Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

2. Laporan Rugi Laba. Perhitungan biaya-biaya dapat dilihat pada laporan perhitungan rugi dan laba secara jelas baik perusahaan manufaktur dan perusahaan dagang. Perhitungan Harga Pokok Produksi yang ada perusahaan manufaktur adalah Biaya direct material + Direct labor dan Overhead Pabrik. Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

3. Klasifikasi Biaya Untuk Memprediksi Perilaku Biaya. Dalam pembahasan ini ditekankan untuk membedakan biaya variabel dan tetap. Pemisahkan biaya tetap dan variabel dari “Biaya Semi Variabel” dengan 3 metode : a. Metode High and low. (titik rendah dan tinggi) b. Metode Least Square. /Linear regression (Regresi linear) c. Metode Scatter Diagram ( Diagram pencar) Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

4. Klasifikasi Biaya untuk Pembebanan Biaya ke Obyek Biaya. Obyek biaya adalah segala sesuatu di mana data biaya termasuk produk, lini produk, konsumen, pekerjaan dan subunit organisasi yang terdiri dari biaya langsung dan tidak langsung. Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

5. Klasifikasi Biaya Untuk Pembuat Keputusan. Biaya sangat penting sebagai alat Keputusan manajemen. Hal inilah manajemen harus memahami konsep biaya Diffrential Cost, Opportunity Cost, Sunk Cost. Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

• Diffrential Revenue dan Diffrential Cost disebut juga Relevant Cost atau Incremental Cost. Differential cost adalah perbedaan biaya antara dua alternatif, sedangkan Difffrential revenue adalah perbedaan penghasilan antara dua alternatif. Perbedaan umum Antara dua alternatif yang relevan dalam pembuatan keputusan dalam kondisi tidak berubah dibawah berbagai alternatif dan tidak dipengaruhi oleh keputusan yang telah dibuat dapat diabaikan. Contoh: PT. ABC hendak memilih alternatif menggunakan komputer merk A dan B dioperasikan untuk disewakan. Keputusan manajemen, tergantung kepada operator yang menggunakan komputer tsb, apakah terdapat perbedaan upahnya. Selisih upah operator itulah yang disebut “Diffrential Cost”. Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

• Opportunity Cost. Adalah manfaat potensial yang hilang atau dikorbankan karena adanya keputusan untuk memilih nya satu alternatif yang lebih menguntungkan. Manfaat potensial berupan Revenue (pendapatan), laba bersih atau Cost saving. Opportunity hanya ada dalam pengertian ekonomi dan tidak dicatat dalam buku besar. Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

Contoh Opportunity cost. Taksiran laba daqri kontrak rumah $ 100. 000 Opportunity cost 120. 000 Taksiran rugi (laba) jika diadakan ( 20. 000) “kost” untuk mahasiswa/karyawan (alternatif 1) Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

Taksiran laba kalau menyewakan rumah $ 130. 000 Opportunity Cost 120. 000 Taksiran laba jika menyerwakan rumah $ 20. 000 Manajemen sebaiknya menyewakan rumah tersebut kepada orang yang membutuhkan atau pihak perusahaan. Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

Sunk Cost : Biaya Tertanam. Adalah biaya yang dalam situasi tertentu tidak dapat diperoleh kembali, pengeluaran yang telah dilakukan pada masa lalu semuanya tidak dapat diperoleh kembali. Contohnya, Keputusan mengganti mesin lama dengan yang baru, maka nilai aktiva lama atau nilai bukunya setelah penyusutan aktiva lama adalah “Sunk Cost” dan tidak relevan untuk dipertimbangkan dalam penggantian mesin baru tersebut. UNTUK LEBIH JELASNYA MASALAH TERSEBUT DIATAS DAPAT DILIHAT PADA POWER POINT BERIKUT INI : Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

Types of Cost Behavior Patterns Recall the summary of our cost behavior discussion from Chapter 2. Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

The Activity Base Units produced Machine hours A measure of the event that causes the incurrence of a variable cost – a cost driver Miles driven Mc. Graw-Hill/Irwin Labor hours © The Mc. Graw-Hill Companies, Inc. , 2003

True Variable Cost Example Total Long Distance Telephone Bill Your total long distance telephone bill is based on how many minutes you talk. Minutes Talked Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

Variable Cost Per Unit Example Per Minute Telephone Charge The cost per minute talked is constant. For example, 10 cents per minute. Minutes Talked Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

Step-Variable Costs Cost Total cost remains constant within a narrow range of activity. Activity Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

Step-Variable Costs Cost Total cost increases to a new higher cost for the next higher range of activity. Activity Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

The Linearity Assumption and the Relevant Range Exh. 5 -4 Total Cost A straight line Economist’s closely Curvilinear Cost approximates a Function curvilinear Relevant Range variable cost line within the relevant range. Accountant’s Straight-Line Approximation (constant unit variable cost) Activity Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

Total Fixed Cost Example Exh. 5 -5 Monthly Basic Telephone Bill Your monthly basic telephone bill is probably fixed and does not change when you make more local calls. Number of Local Calls Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

Fixed Cost Per Unit Example Exh. 5 -5 Monthly Basic Telephone Bill per Local Call The fixed cost per local call decreases as more local calls are made. Number of Local Calls Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

Perilaku Biaya (Cost Behavior) 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 Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

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 Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

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. Continue Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

Rent Cost in Thousands of Dollars Fixed Costs and Relevant Range 90 60 30 00 Mc. Graw-Hill/Irwin Exh. 5 -6 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. , 2003

Fixed Costs and Relevant Range How does this type of fixed cost differ from a step-variable cost? Mc. Graw-Hill/Irwin 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. , 2003

Mixed Costs A mixed cost has both fixed and variable components. Consider the example of utility cost. Total Utility Cost Y t d l a t o xe i m s co T Variable Cost per KW Activity (Kilowatt Hours) Mc. Graw-Hill/Irwin X Fixed Monthly Utility Charge © The Mc. Graw-Hill Companies, Inc. , 2003

Mixed Costs Total Utility Cost Y T l a t o d e x mi st o c a = Y X b + Variable Cost per KW Activity (Kilowatt Hours) Mc. Graw-Hill/Irwin X Fixed Monthly Utility Charge © The Mc. Graw-Hill Companies, Inc. , 2003

The Analysis of Mixed Costs Account Analysis Engineering Approach Scattergraph Plot High-Low Method Least-Square Regression Method Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

Account Analysis & Engineering Estimates Each account is classified as either variable or fixed based on the analyst’s knowledge of how the account behaves. Cost estimates are based on an evaluation of production methods, and material, labor and overhead requirements. Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

The Scattergraph Method Plot the data points on a graph (total cost vs. activity). Total Cost in 1, 000’s of Dollars Y Mc. Graw-Hill/Irwin 20 10 0 * * ** X 0 1 2 3 4 Activity, 1, 000’s of Units Produced © The Mc. Graw-Hill Companies, Inc. , 2003

Quick-and-Dirty 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 Mc. Graw-Hill/Irwin 20 10 * ** * * Intercept is the 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. , 2003

Quick-and-Dirty Method The slope is the estimated variable cost per unit. Slope = Change in cost ÷ Change in units Total Cost in 1, 000’s of Dollars Y Mc. Graw-Hill/Irwin 20 10 0 * *Horizontal distance is the change in activity. * ** Vertical distance is the change in cost. X 0 1 2 3 4 Activity, 1, 000’s of Units Produced © The Mc. Graw-Hill Companies, Inc. , 2003

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. Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

The High-Low Method cost in units Variable cost per unit = Change in in cost ÷ change Change in units Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

The High-Low Method Variable cost per unit = $2, 400 ÷ 3, 000 units = $0. 80 per unit Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

The High-Low Method Variable cost = $2, 400 ÷ 3, 000 units = $0. 80 per unit Fixed cost = Total cost – Total variable cost Fixed cost = $9, 800 – ($0. 80 per unit × 8, 000 units) Fixed cost = $9, 800 – $6, 400 = $3, 400 Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

The High-Low Method Variable cost = $2, 400 ÷ 3, 000 units = $0. 80 per unit Fixed cost = Total cost – Total variable cost Fixed cost = $9, 800 – ($0. 80 per unit × 8, 000 units) Fixed cost = $9, 800 – $6, 400 = $3, 400 Total cost = Fixed cost + Variable cost (Y = a + b. X) Y = $3, 400 + $0. 80 X Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

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 regression also provides a statistic, called the R 2, that is a measure of the goodness of fit of the regression line to the data points. Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

Least-Squares Regression Method R 2 is the percentage of the variation in total cost explained by the activity. Y Total Cost 20 * * R 2 for this relationship is near 10 100% since the data points are very close to the regression line. 0 Mc. Graw-Hill/Irwin * ** 0 1 2 3 Activity 4 X © The Mc. Graw-Hill Companies, Inc. , 2003

Cost Estimation Methods Regression Analysis A statistical method used to create an equation relating independent (or X) variables to dependent (or Y) variables. Past data is used to estimate relationships between costs and activities. Independent variables are the cost drivers that are correlated with the dependent variables. Mc. Graw-Hill/Irwin Dependent variables are caused by the independent variables. © The Mc. Graw-Hill Companies, Inc. , 2003

Cost Estimation Methods Regression Analysis The simple cost model is actually a regression model: TC = F + VX This model will only be useful within a relevant range of activity. Mc. Graw-Hill/Irwin Caution: Before doing the analysis, take time to determine if a logical relationship between the variables exists. © The Mc. Graw-Hill Companies, Inc. , 2003

Cost Estimation Methods Regression Analysis A set of data can be regressed using several techniques: • Manual computations • SPSS or SAS Statistical Software • Excel or other spreadsheet The result of the regression process is a regression model: TC = F + VX Mc. Graw-Hill/Irwin Each regression model has an R-square (R 2) measure of how good the model is. Range of R 2 = 0 to 1. 0 © The Mc. Graw-Hill Companies, Inc. , 2003

Simple Regression Analysis Example Fasco wants to know it’s average fixed cost and variable cost per unit. Using the data to the right, let’s see how to do a regression using Excel. Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

Simple Regression Analysis Example You will need three pieces of information from your regression analysis: 1. Estimated Variable Cost per Unit (line slope) 2. Estimated Fixed Costs (line intercept) 3. Goodness of fit, or R 2 To get these three pieces of information we will need to use THREE different excel functions. LINEST, INTERCEPT, & RSQ Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

Simple Regression Using Excel 2000 First, open the excel file with your data and click on “Insert” and “Function” Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

Simple Regression Using Excel 2000 When the function box opens, click on “Statistical”, then on “LINEST” Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

Simple Regression Using Excel 2000 By clicking on the buttons to the left, you can highlight the desired cells directly from the spreadsheet. 1. Enter the cell range for the cost amounts in the “Known_y’s” box. 2. Enter the cell range for the quantity amounts in the “Known_x’s” box. Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

Simple Regression Using Excel 2000 The Slope, or estimated variable cost per unit, is identified here. Click OK to put this value on your spreadsheet. Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

Simple Regression Using Excel 2000 The estimated fixed cost is identified here. Mc. Graw-Hill/Irwin As previously, enter the appropriate cell ranges in their appropriate places. © The Mc. Graw-Hill Companies, Inc. , 2003

Simple Regression Using Excel 2000 The estimated R 2 for your estimated cost function is identified here. Mc. Graw-Hill/Irwin As previously, enter the appropriate cell ranges in their appropriate places. © The Mc. Graw-Hill Companies, Inc. , 2003

The Contribution Format The contribution margin format emphasizes cost behavior. Contribution margin covers fixed costs and provides for income. Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003

The Contribution Format Used primarily for external reporting. Mc. Graw-Hill/Irwin Used primarily by management. © The Mc. Graw-Hill Companies, Inc. , 2003

Akhir Pertemuan 2 Terima Kasih Mc. Graw-Hill/Irwin © The Mc. Graw-Hill Companies, Inc. , 2003