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  • Materi 3 Perilaku Biaya

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    miss elaa
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    This document discusses cost behavior analysis and different methods for analyzing mixed costs, including scattergraph plots, the high-low method, and least-squares regression method. It provides an example of using the high-low method to determine the variable and fixed cost components of a mixed cost, as well as an example of representing costs with a regression formula determined using the least-squares regression method. The document also introduces the contribution format for an income statement.

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    MATERI-3-PERILAKU-BIAYA (1)

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    This document discusses cost behavior analysis and different methods for analyzing mixed costs, including scattergraph plots, the high-low method, and least-squares regression method. It provides an example of using the high-low method to determine the variable and fixed cost components of a mixed cost, as well as an example of representing costs with a regression formula determined using the least-squares regression method. The document also introduces the contribution format for an income statement.

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    Download as ppt, pdf, or txt
    11 views12 pages

    Materi 3 Perilaku Biaya

    Uploaded by

    miss elaa
    This document discusses cost behavior analysis and different methods for analyzing mixed costs, including scattergraph plots, the high-low method, and least-squares regression method. It provides an example of using the high-low method to determine the variable and fixed cost components of a mixed cost, as well as an example of representing costs with a regression formula determined using the least-squares regression method. The document also introduces the contribution format for an income statement.

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    of 12

    COST BEHAVIOR: ANALYSIS

    AND USE
    After studying Chapter 3, you should be able to:
    1. Understand how fixed and variable costs
    behave and ow to use them to predict costs.
    2. Use a scattergraph plot to diagnose cost
    behavior.
    3. Analyze a mixed cost using the high-low
    method.
    4. Prepare an income statement using the
    contribution format.
    5. Analyze a mixed cost using the least-squares
    regression method (Appendix 3A)
    True Variable Cost
    Variabel
    Cost
    Step-Variable Cost

    Committed Fixed Cost


    Fixed Cost
    Discretionary Fixed Cost

    Mixed Cost
    1. Scattergraph Plot Method
    2. High-Low Method
    3. Least-Squares Regression Method
    Bulan Unit Diproses Total Biaya
    Januari 8.000 Rp 140.000
    Februari 4.500 100.000
    Maret 7.000 125.000
    April 9.000 155.000
    Mei 3.750 100.000
    Juni 6.000 125.000
    Juli 3.000 85.000
    Agustus 5.000 115.000
    Total Biaya

    Rp180.000
    Rp160.000
    Rp140.000
    Rp120.000
    Rp100.000
    Total Biaya
    Rp80.000
    Rp60.000
    Rp40.000
    Rp20.000
    Rp0
    0 2.000 4.000 6.000 8.000 10.000
    Unit Total Biaya
    Diproses
    Tkt aktivitas yang 9.000 155.000
    tinggi (April)
    Tkt aktivitas yang 3.000 85.000
    rendah (Juli)
    Perubahan 6.000 70.000
    Change in cost
    Variable Cost =
    Change in activity
    70.000 =
    Variable Cost = 11,67
    6.000
    Biaya Tetap = Total Biaya – Biaya Variabel
    = 155.000 – (11,67 x 9.000)
    = 155.000 - 105.030
    = 49.970
    Formula: Y = 49.970 + 11,67 X
    Total Biaya

    Rp180.000
    Rp160.000
    Rp140.000
    Rp120.000
    Rp100.000
    Total Biaya
    Rp80.000
    Rp60.000
    Rp40.000
    Rp20.000
    Rp0
    0 2.000 4.000 6.000 8.000 10.000
    Formula:
    Y = a + bX
    a = biaya tetap
    b = biaya variabel per unit aktivitas
    Penjualan XXXX
    Dikurang biaya variabel:
    - Biaya produksi variabel XXX
    - Biaya penjualan variabel XXX
    - Biaya administrasi variabel XXX XXX
    Marjin kontribusi XXX
    Dikurang biaya tetap:
    - Biaya produksi tetap XXX
    - Biaya penjualan tetap XXX
    - Biaya administrasi tetap XXX XXX
    Laba bersih operasi XXX
    Mencari satu contoh dan menganalisisnya
    dengan menggunakan Least-Squares
    Regression Method disertai penjelasan
    tentang tahapan-tahapan proses yang terjadi
    sampai menghasilkan formula regresinya.

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