Ekonomi manajerial dalam

Ekonomi Global, Edisi 5

oleh
Dominick Salvatore
Bab 7
Teori biaya dan Estimasi

Prepared by Robert F. Brooker, Ph.D. Copyright 2004 by

Sifat Biaya
Biaya eksplisit
Biaya akuntansi

Biaya ekonomi
Biaya implisit
Alternatif atau Peluang Biaya

Biaya relevan
Biaya tambahan
Biaya Sunk yang tidak relevan
Prepared by Robert F. Brooker, Ph.D. Copyright 2004 by

Short-Run Fungsi Biaya

Biaya Total = TC = f (Q)
Total Biaya Tetap = TFC
Total Biaya Variabel = TVC
TC = TFC + TVC

Prepared by Robert F. Brooker, Ph.D. Copyright 2004 by

Short-Run Fungsi Biaya

Rata-rata Biaya Total = ATC = TC / Q
Rata-rata Biaya Tetap = AFC = TFC / Q
Rata-rata Biaya Variabel = AVC = TVC /
Q
ATC = AFC + AVC
Biaya Marginal = TC /Q = TVC /Q
Prepared by Robert F. Brooker, Ph.D. Copyright 2004 by

Short-Run Fungsi Biaya

Q
0
1
2
3
4
5

TFC
$60
60
60
60
60
60

TVC
$0
20
30
45
80
135

TC
$60
80
90
105
140
195

AFC
$60
30
20
15
12

AVC
$20
15
15
20
27

ATC
$80
45
35
35
39

MC
$20
10
15
35
55

Prepared by Robert F. Brooker, Ph.D. Copyright 2004 by

Prepared by Robert F. Brooker, Ph.D. Copyright 2004 by

Short-Run Fungsi Biaya

Rata-rata Biaya Variabel
AVC = TVC / Q = w / APL

Biaya marginal
TC /Q = TVC /Q = w / MPL
Prepared by Robert F. Brooker, Ph.D. Copyright 2004 by

Lama-Run Curves Biaya

Lama-Jalankan Biaya Total = LTC = f (Q)
Lama-Run Average Cost = LAC = LTC / Q
Lama-Jalankan Biaya Marginal = LMC =
LTC /Q

Prepared by Robert F. Brooker, Ph.D. Copyright 2004 by

Penurunan Kurva Biaya Jangka

Panjang

Prepared by Robert F. Brooker, Ph.D. Copyright 2004 by

Hubungan Antara Panjang Run dan

Curves rata Biaya Jangka Pendek

Prepared by Robert F. Brooker, Ph.D. Copyright 2004 by

Bentuk kemungkinan
LAC Curve

Prepared by Robert F. Brooker, Ph.D. Copyright 2004 by

belajar Curves
Rata-rata Biaya Satuan Q = C = aQ b
Form estimasi: log C = log a + b Log Q

Prepared by Robert F. Brooker, Ph.D. Copyright 2004 by

Meminimalkan Biaya
internasional

Sourcing asing Input

Ekonomi Internasional Baru Skala
Imigrasi Terampil Tenaga Kerja
Tiriskan otak

Prepared by Robert F. Brooker, Ph.D. Copyright 2004 by

Logistik atau Supply Chain

Management
Penggabungan dan mengintegrasikan
fungsi
pembelian
Angkutan
Pergudangan
Distribusi
Layanan pelanggan

Sumber keunggulan kompetitif

Prepared by Robert F. Brooker, Ph.D. Copyright 2004 by

Logistik atau Supply Chain

Management
Alasan untuk pertumbuhan logistik
Kemajuan teknologi komputer
Penurunan biaya pemecahan masalah logistik

Pertumbuhan manajemen persediaan just-intime

Peningkatan kebutuhan untuk memantau dan
mengelola input dan output arus

Globalisasi produksi dan distribusi

Meningkatnya kompleksitas input dan output arus

Prepared by Robert F. Brooker, Ph.D. Copyright 2004 by

Biaya-Volume-Profit Analysis
Total Pendapatan = TR = (P)
(Q)
Biaya Total = TC = TFC + (AVC) (Q)
Impas Volume TR = TC
(P) (Q) = TFC + (AVC) (Q)
QMENJADI = TFC / (P - AVC)
Prepared by Robert F. Brooker, Ph.D. Copyright 2004 by

Biaya-Volume-Profit Analysis
P = 40
TFC = 200
AVC = 5
QMENJADI = 40

Prepared by Robert F. Brooker, Ph.D. Copyright 2004 by

Operating leverage
Operating Leverage = TFC / TVC
Tingkat Operating leverage = DOL
%
Q( P AVC )
DOL

%Q Q( P AVC ) TFC

Prepared by Robert F. Brooker, Ph.D. Copyright 2004 by

Operating leverage
TC 'memiliki DOL
lebih tinggi dari TC
dan karena itu lebih
tinggi QMENJADI

Prepared by Robert F. Brooker, Ph.D. Copyright 2004 by

Estimasi empiris
Masalah Pengumpulan Data
Biaya kesempatan Harus Diambil dari
Akuntansi Data Biaya
Biaya Harus dibagi antara Produk
Biaya Harus sesuai ke Output Over
Time
Biaya Harus Dikoreksi untuk Inflasi

Prepared by Robert F. Brooker, Ph.D. Copyright 2004 by

Estimasi empiris
Form fungsional untuk Short-Run Fungsi Biaya
Form teoritis

linear Pendekatan

TVC aQ bQ 2 cQ 3

TVC a bQ

TVC
2
AVC
a bQ cQ
Q

a
AVC b
Q

MC a 2bQ 3cQ 2

MC b

Prepared by Robert F. Brooker, Ph.D. Copyright 2004 by

Estimasi empiris
Form teoritis

linear Pendekatan

Prepared by Robert F. Brooker, Ph.D. Copyright 2004 by

Estimasi empiris
Lama-Run Curves Biaya
Cross-Sectional Analisis Regresi
Metode rekayasa
kelangsungan hidup Teknik

Prepared by Robert F. Brooker, Ph.D. Copyright 2004 by

Estimasi empiris
LAC aktual dan diperkirakan secara empiris
LAC '

Prepared by Robert F. Brooker, Ph.D. Copyright 2004 by