Professional Documents
Culture Documents
Dasar Akmen 2 - Analisis Perilaku Biaya
Dasar Akmen 2 - Analisis Perilaku Biaya
Variable costs
Fixed costs
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
The Activity Base
Units Machine
produced hours
A measure of what
causes the
incurrence of cost
Miles Labor
driven hours
VARIABLE COST
VARIABLE COST
Minutes Talked
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
3 -12
Total Variable Cost Graph
$48,000
Y = 0.20x
$36,000
Total Costs
Telephone Charge
Per Minute
Minutes Talked
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
3 -14
Unit Variable Cost Graph
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.
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
Examples of Variable Costs
A straight line
Economist’s
closely
Curvilinear Cost approximates a
Function curvilinear
variable cost
line within the
Relevant
Total Cost
relevant range.
Range
Accountant’s Straight-Line
Approximation (constant
unit variable cost)
Activity
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
Types of Cost Behavior Patterns
FIXED COST
FIXED COST
$80,000
$60,000
$60,000
$40,000
$20,000
0 60 120180240
Units Produced (000)
Fixed Costs
Cost per Unit
$0.50
$0.33
$0.25
0 60 120 180240
Units Produced (000)
90
Thousands of Dollars
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.
SUMMARY OF
VARIABLE AND FIXED COST
Behavior of Cost (within the relevant range)
Cost In Total Per Unit
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.
Y
Total Utility Cost
Variable
Cost per KW
X Fixed Monthly
Activity (Kilowatt Hours) Utility Charge
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
MIXED COSTS
Variable
Cost per KW
X Fixed Monthly
Activity (Kilowatt Hours) Utility Charge
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
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)
Y = a + bX
Y = $40 + ($0.03 × 2,000)
Y = $100
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
3. Jenis biaya variabel dan biaya tetap
Type of Variable Cost:
1. True Variable Cost
Volume
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
Type of Variable Cost:
2. Step Variable Cost
Volume
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
Step-Variable Costs
Volume
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
Step-Variable Costs
Volume
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
Types of Fixed Costs
Examples Examples
Depreciation on Advertising and
Equipment and Research and
Real Estate Taxes Development
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
4. Metode pemisahan biaya campuran
Analysis of Mixed Costs
* * * ** *
**
10 * *
0 X
0 1 2 3 4
Patient-days in 1,000’s
* * * ** *
**
10 * *
0 X
0 1 2 3 4
Patient-days in 1,000’s
* * * ** *
**
10 * *
Intercept = Fixed cost: $10,000
0 X
0 1 2 3 4
Patient-days in 1,000’s
Patient days = 800
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
The Scattergraph Method
$1,000
Variable cost per unit = = $1.25/patient-day
800
Y = $10,000 + $1.25X
$2,400
= $8.00/hour
300
* * **
10 * *2
R varies from 0% to 100%, and
the higher the percentage the better.
0 X
0 1 2 3 4
Activity
McGraw-Hill/Irwin Copyright © 2006, The McGraw-Hill Companies, Inc.
Least-Squares Regression Method
Y = a + bX
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
Least-Squares
Regression Using
Microsoft Excel.
Here is the
estimate of the
slope of the line.
Here is the
estimate of the
fixed costs.
Finally, we will
determine the
“goodness of
fit”, or R2, by
using the RSQ
function.
Here is the
estimate of R2.