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Chapter 2 COST CONCEPT
Chapter 2
COST CONCEPT
Chapter 2 COST CONCEPT Dr Rd Khairilhijra Khirotdin FKASS – Mezzanine Floor, Akademia I Block, Room

Dr Rd Khairilhijra Khirotdin FKASS – Mezzanine Floor, Akademia I Block, Room 28 khairil@uthm.edu.my

2 COST CONCEPT Dr Rd Khairilhijra Khirotdin FKASS – Mezzanine Floor, Akademia I Block, Room 28

Costs can be categorized in several different ways…

Direct: can be measured and allocated to a

specific work activity

Indirect: difficult to attribute or allocate to a

specific output or work activity (also overhead or burden)

Standard cost: cost per unit of output, established in advance of production or service delivery

established in advance of production or service delivery Engineering Economy , Fifteenth Edition By William G.

Engineering Economy, Fifteenth Edition By William G. Sullivan, Elin M. Wicks, and C. Patrick Koelling

Copyright ©2012 by Pearson Education, Inc. Upper Saddle River, New Jersey 07458 All rights reserved.

We need to use common cost terminology

• Cash cost: a cost that involves a payment of cash.

• Book cost: a cost that does not involve a

cash transaction but is reflected in the accounting system.

cash transaction but is reflected in the accounting system. Engineering Economy , Fifteenth Edition By William

Engineering Economy, Fifteenth Edition By William G. Sullivan, Elin M. Wicks, and C. Patrick Koelling

Copyright ©2012 by Pearson Education, Inc. Upper Saddle River, New Jersey 07458 All rights reserved.

We need to use common cost terminology

Sunk cost: a cost that has occurred in the past and has no relevance to estimates of future costs and revenues related to an alternative course of action (Sullivan et al., 2012)

• Kos hangus: Kos pada masa lepas. Ia tidak boleh diambil kira dalam membuat keputusan
• Kos hangus: Kos pada masa lepas. Ia tidak boleh diambil
kira dalam membuat keputusan pada masa hadapan
(Rosnah, 2007)
Contoh:
• Tempahan Kereta (Model A) - anda membayar RM 1,000. Kereta dijangka
diterima dlm tempoh 7 bulan.
• Selepas 3 bulan, Model B dilancarkan - ciri lebih baik.
• Jika anda membatalkan tempahan Model A, wang pendahuluan RM 1,000
dikira sebagai “kos hangus”.
wang pendahuluan RM 1,000 dikira sebagai “kos hangus”. Engineering Economy , Fifteenth Edition By William G.

Engineering Economy, Fifteenth Edition By William G. Sullivan, Elin M. Wicks, and C. Patrick Koelling

Copyright ©2012 by Pearson Education, Inc. Upper Saddle River, New Jersey 07458 All rights reserved.

More common cost terminology…

Opportunity cost: the monetary advantage foregone due to limited resources. The cost of the best rejected opportunity (Sullivan et. al., 2012)

• Kos lepas barang: memiliki sesuatu barangan di mana barangan lain terpaksa dilepaskan (Rosnah, 2007)
Kos lepas barang: memiliki sesuatu barangan di
mana barangan lain terpaksa dilepaskan (Rosnah,
2007)
Contoh: • Anda hanya ada RM50 (kewangan terhad) • Anda ingin membeli baju dan buku,
Contoh:
• Anda hanya ada RM50 (kewangan terhad)
• Anda ingin membeli baju dan buku, masing-masing berharga RM50. Jika
anda memilih buku, maka baju perlu dilepaskan.
• Oleh itu, “kos lepas sebuah buku ialah sehelai baju”.
Oleh itu, “kos lepas sebuah buku ialah sehelai baju”. Engineering Economy , Fifteenth Edition By William

Engineering Economy, Fifteenth Edition By William G. Sullivan, Elin M. Wicks, and C. Patrick Koelling

Copyright ©2012 by Pearson Education, Inc. Upper Saddle River, New Jersey 07458 All rights reserved.

More common cost terminology…

Life-cycle cost:

the summation of all costs related to a product, structure, system, or service during its life span.

Pelupusan Operasi dan senggaraan Pengeluaran 100 % 75 % Perincian rekabentuk dan pembangunan Mengenal pasti
Pelupusan
Operasi dan
senggaraan
Pengeluaran
100 %
75 %
Perincian
rekabentuk dan
pembangunan
Mengenal pasti
Masa
Fasa perolehan
Fasa operasi
Mengenal pasti Masa Fasa perolehan Fasa operasi Engineering Economy , Fifteenth Edition By William G.

Engineering Economy, Fifteenth Edition By William G. Sullivan, Elin M. Wicks, and C. Patrick Koelling

Copyright ©2012 by Pearson Education, Inc. Upper Saddle River, New Jersey 07458 All rights reserved.

Jenis-jenis Kos dalam Kitar Hayat Aset

Jenis-jenis Kos dalam Kitar Hayat Aset Kos Permulaan  Kos menjalankan aktiviti dalam fasa perolehan. 
Kos Permulaan  Kos menjalankan aktiviti dalam fasa perolehan.  Ia dilaburkan sekali sahaja (tidak
Kos Permulaan
 Kos menjalankan aktiviti dalam fasa perolehan.
 Ia dilaburkan sekali sahaja (tidak berulang)
 Dikenali juga sebagai kos pelaburan dan pelaburan modal.
 Pembelian mesin – kos asas mesin, pengangkutan, latihan,
pemasangan, alatan sokongan (komputer, automasi dll).
Kos Operasi dan Senggaraan
 Kos menjalankan aktiviti dalam fasa operasi.
 Ia berulang-ulang dalam mengendali / menyelenggara mesin.
 Terdiri daripada :
Kos tetap : kos pentadbiran, buruh tak langsung, insuran …
Kos berulang : Kos bahan langsung, buruh langsung, alat ganti
Kos Pelupusan
 Kos bagi aktiviti pelupusan aset / item.
 Ia dibelanjakan sekali sahaja seperti pengangkutan, bahan dan
buruh terlibat dalam melupus aset.
Cth: Kos pelupusan sisa toksid
 Terdapat aset yang ada nilai jualan di akhir kitar hayat.
Nilai sisa = nilai tukar beli – kos pelupusan.

More common cost terminology…

• Kos Eksplisit: Jumlah wang yang dibelanjakan oleh pengeluar dalam proses pengeluaran produk / perkhidmatan
• Kos Eksplisit: Jumlah wang yang dibelanjakan oleh pengeluar
dalam proses pengeluaran produk / perkhidmatan
Contoh: bayaran gaji, sewa, insuran, iklan & promosi.
• Kos Implisit: Kos pengeluar dalam proses pengeluaran produk / perkhidmatan menggunakan input sedia ada.
• Kos Implisit: Kos pengeluar dalam proses pengeluaran produk
/ perkhidmatan menggunakan input sedia ada.
(Iaitu, bayaran yang akan diperoleh jika pengeluar menjalankan
pekerjaan lain)
Contoh :
• Petani sekeluarga menguruskan sawah padi sendiri (menggunakan tenaga dan
alatan sendiri).
• Kos implisit ialah gaji petani, isteri dan anak-anak yang akan diperoleh jika
masing-masing bekerja dengan majikan lain.
diperoleh jika masing-masing bekerja dengan majikan lain. Engineering Economy , Fifteenth Edition By William G.

Engineering Economy, Fifteenth Edition By William G. Sullivan, Elin M. Wicks, and C. Patrick Koelling

Copyright ©2012 by Pearson Education, Inc. Upper Saddle River, New Jersey 07458 All rights reserved.

More common cost terminology…

• Kos sosial: ditanggung oleh masyarakat akibat kesan negatif – Contoh : Perubahan alam sekitar
• Kos sosial: ditanggung oleh masyarakat akibat kesan negatif
– Contoh : Perubahan alam sekitar (banjir, tanah runtuh),
Kesesakan lalulintas (masa, udara kotor).
tanah runtuh), Kesesakan lalulintas (masa, udara kotor). Engineering Economy , Fifteenth Edition By William G.

Engineering Economy, Fifteenth Edition By William G. Sullivan, Elin M. Wicks, and C. Patrick Koelling

Copyright ©2012 by Pearson Education, Inc. Upper Saddle River, New Jersey 07458 All rights reserved.

Why cost concept is important for engineers …

Engineer have …

to make decision in facility location.

to make decision in material selection.

decision in facility location .  to make decision in material selection . MANUFACTURING Sales ©
decision in facility location .  to make decision in material selection . MANUFACTURING Sales ©

MANUFACTURING

Sales © 1995 Corel Corp.
Sales
© 1995 Corel
Corp.

Implement cost concept … in selecting facility location

Implement cost concept … in selecting facility location When is the problems of location identification occurs?

When is the problems of location identification occurs?

 Starting the new Business  Business Enlargement  Centralization  Economics What are the
 Starting the new Business
 Business Enlargement
 Centralization
 Economics
What are the factors that is effecting location
identification?

Close to market & raw material suppliers

Ease of getting labor

Geographical factor

Social acceptability

Ease of getting other utilities

Procedures & laws

What is facility ?
What is facility ?
• Production: any discrete parts or process industry facilities Health care: hospitals, clinics, rehab. centers,
• Production: any discrete parts or process industry
facilities
Health care: hospitals, clinics, rehab. centers, nursing
home
• Education: schools, colleges, day care centers, libraries Food: restaurants, fast-food places, banquet halls
• Education: schools, colleges, day care centers, libraries
Food: restaurants, fast-food places, banquet halls
• Commercial/Residential: shopping malls, office buildings, banks, houses, hotels, motels Government/Public Services:
• Commercial/Residential: shopping malls, office
buildings, banks, houses, hotels, motels
Government/Public Services: court house, IRS, INS, post
office
• Transportation: airports, train stations, bus terminals Public assembly: stadium, auditoriums, theaters, Religious:
• Transportation: airports, train stations, bus terminals
Public assembly: stadium, auditoriums, theaters,
Religious: temples, chapels, churches
Location Cost-Profit-Volume Analysis (Break Even Analysis)  For cost analysis, the total cost are: Total

Location Cost-Profit-Volume Analysis (Break Even Analysis)

 For cost analysis, the total cost are:
 For cost analysis, the total cost are:
Total Cost = FC + VC(Q)
Total Cost = FC + VC(Q)

FC = Fixed Cost VC = Variable Cost per unit Q = Quantity/volume of output

Total Costs
Total Costs

“The sum of variable and fixed costs.” or

TC = VC + FC
TC = VC + FC
• Fixed Costs
Fixed Costs
“The portion of the total cost that remains constant regardless of output levels.” e.g. land,
“The portion of the total cost that remains constant regardless
of output levels.”
e.g. land, property taxes, insurance, equipment, and building
• Variable Costs
Variable Costs
“The portion of the total cost that varies directly with the volume of output.”
“The portion of the total cost that varies directly with the
volume of output.”
 Assumptions
 Assumptions
1. Only one product is involved (main 2.
1. Only one product is involved (main
2.

product) Variable cost/unit is constant regardless of production quantity Fixed cost remains unchanged when output quantity changed Sale price is fixed regardless of sale quantity

3.

4.
4.
TC = FC + VC(Q) Location Break-Even Analysis Community Fixed Costs per Year Variable Costs
TC = FC + VC(Q)
TC = FC + VC(Q)
Location Break-Even Analysis
Location
Break-Even Analysis
Community
Community
Fixed Costs per Year
Fixed Costs
per Year
Variable Costs per Unit Total Costs (Fixed + Variable)
Variable Costs
per Unit
Total Costs
(Fixed + Variable)
A $150,000 $62 B $300,000 $38 C $500,000 $24 D $600,000 $30
A
$150,000
$62
B
$300,000
$38
C
$500,000
$24
D
$600,000
$30
TC = FC + VC(Q)
TC = FC + VC(Q)
Location Break-Even Analysis for 20,000 units
Location
Break-Even Analysis
for 20,000 units
Community
Community
Fixed Costs per Year
Fixed Costs
per Year
Variable Costs per Unit Total Costs (Fixed + Variable)
Variable Costs
per Unit
Total Costs
(Fixed + Variable)
A $150,000 $62 B $300,000 $38 C $500,000 $24 D $600,000 $30
A
$150,000
$62
B
$300,000
$38
C
$500,000
$24
D
$600,000
$30

Total Variable Costs

Location Break-Even Analysis for 20,000 units
Location
Break-Even Analysis
for 20,000 units
Location Break-Even Analysis for 20,000 units Variable Costs per Unit Total Costs (Fixed + Variable) TC
Variable Costs per Unit Total Costs (Fixed + Variable)
Variable Costs
per Unit
Total Costs
(Fixed + Variable)
TC = FC + VC(Q)
TC = FC + VC(Q)
Fixed Costs per Year
Fixed Costs
per Year
Community
Community
A B C D
A
B
C
D
$150,000 $300,000 $500,000 $600,000
$150,000
$300,000
$500,000
$600,000
$62 $38 $24 $30
$62
$38
$24
$30
per Year Community A B C D $150,000 $300,000 $500,000 $600,000 $62 $38 $24 $30 Total

Total Variable Costs $62 (20,000)

TC = FC + VC(Q)
TC = FC + VC(Q)
Location Break-Even Analysis for 20,000 units
Location
Break-Even Analysis
for 20,000 units
Community
Community
Fixed Costs per Year
Fixed Costs
per Year
Variable Costs per Unit Total Costs (Fixed + Variable)
Variable Costs
per Unit
Total Costs
(Fixed + Variable)
A $150,000 $62 B $300,000 $38 C $500,000 $24 D $600,000 $30
A
$150,000
$62
B
$300,000
$38
C
$500,000
$24
D
$600,000
$30

Total Variable Costs $62 (20,000) = $1,240,000

TC = FC + VC(Q)
TC = FC + VC(Q)
Location Break-Even Analysis for 20,000 units
Location
Break-Even Analysis
for 20,000 units
Community
Community
Fixed Costs per Year
Fixed Costs
per Year
Variable Costs per Unit Total Costs (Fixed + Variable)
Variable Costs
per Unit
Total Costs
(Fixed + Variable)
A B C D
A
B
C
D
$150,000 $300,000 $500,000 $600,000
$150,000
$300,000
$500,000
$600,000
$62 $38 $24 $30
$62
$38
$24
$30
$1,390,000 (P2)
$1,390,000 (P2)
D $150,000 $300,000 $500,000 $600,000 $62 $38 $24 $30 $1,390,000 (P2) Total Variable Costs $62 (20,000)

Total Variable Costs $62 (20,000) = $1,240,000

TC = FC + VC(Q)
TC = FC + VC(Q)
Location Break-Even Analysis for 20,000 units
Location
Break-Even Analysis
for 20,000 units
Community
Community
Fixed Costs per Year
Fixed Costs
per Year
Variable Costs per Unit Total Costs (Fixed + Variable)
Variable Costs
per Unit
Total Costs
(Fixed + Variable)
A $150,000 (P1) $62 $1,390,000 (P2) B $300,000 $38 $1,060,000 C $500,000 $24 $ 980,000
A
$150,000 (P1)
$62
$1,390,000 (P2)
B
$300,000
$38
$1,060,000
C
$500,000
$24
$
980,000
D
$600,000
$30
$1,200,000

Fixed Costs

Total Costs (Fixed + Variable)

Community per Year A $150,000 $1,390,000 B $300,000 $1,060,000 C $500,000 $ 980,000 1600 D
Community
per Year
A
$150,000
$1,390,000
B
$300,000
$1,060,000
C
$500,000
$
980,000
1600
D
$600,000
$1,200,000
1400
1200
1000
800
600
400
200
Annual cost (thousands of dollars)
0
0
2
2
4
4
6
6
8 10 12 14 16 18 20 22
8
10
12
14
16
18
20
22
Q (thousands of units)
Q (thousands of units)

Community

Fixed Costs

per Year

Total Costs (Fixed + Variable)

A $150,000

$1,390,000

B $300,000

$1,060,000

C $500,000

$

980,000

D $600,000

$1,200,000

1600 A (20, 1390) 1400 (20, 1200) D 1200 (20, 1060) B C 1000 (20,
1600
A
(20, 1390)
1400
(20, 1200)
D
1200
(20, 1060)
B
C
1000
(20, 980)
800
600
400
200
0
2
4
6
8
10
12
14
16
18
20
22
Annual cost (thousands of dollars)
Q (thousands of units)
Q (thousands of units)

Fixed Costs

Total Costs (Fixed + Variable)

Community per Year A $150,000 $1,390,000 B $300,000 $1,060,000 C $500,000 $ 980,000 1600 D
Community
per Year
A
$150,000
$1,390,000
B
$300,000
$1,060,000
C
$500,000
$
980,000
1600
D
$600,000
$1,200,000
(20, 1390)
1400
(20, 1200)
1200
(20, 1060)
1000
(20, 980)
800
600
Break-even
400
point
200
A best
Annual cost (thousands of dollars)
0
0
2
2
4
4
6
6
8 10 12 14 16 18 20 22
8
10
12
14
16
18
20
22
A D B C
A
D
B
C
Q (thousands of units)
Q (thousands of units)

Fixed Costs

Total Costs (Fixed + Variable)

Community per Year A $150,000 $1,390,000 B $300,000 $1,060,000 C $500,000 $ 980,000 1600 D
Community
per Year
A
$150,000
$1,390,000
B
$300,000
$1,060,000
C
$500,000
$
980,000
1600
D
$600,000
$1,200,000
(20, 1390)
1400
(20, 1200)
D
1200
(20, 1060)
B
C
1000
(20, 980)
800
Break-even point
600
Break-even
400
point
200
A best
B best
0
2
4
6
8
10
12
14
16
18
20
22
6.25
14.3
Q (thousands of units)
Annual cost (thousands of dollars)
A
A

Fixed Costs

Total Costs (Fixed + Variable)

Community per Year A $150,000 $1,390,000 B $300,000 $1,060,000 C $500,000 $ 980,000 1600 D
Community
per Year
A
$150,000
$1,390,000
B
$300,000
$1,060,000
C
$500,000
$
980,000
1600
D
$600,000
$1,200,000
(20, 1390)
1400
(20, 1200)
D
1200
(20, 1060)
B
C
1000
(20, 980)
800
Break-even point
600
Break-even
400
point
200
A best
B best
C best
0
2
4
6
8
10
12
14
16
18
20
22
6.25
14.3
Q (thousands of units)
Annual cost (thousands of dollars)
A
A
Location Break-Even Analysis 1600 A (20, 1390) 1400 (20, 1200) D 1200 (20, 1060) B
Location
Break-Even Analysis
1600
A
(20, 1390)
1400
(20, 1200)
D
1200
(20, 1060)
B
C
1000
(20, 980)
800
Break-even point
600
Break-even
400
point
200
A best
B best
C best
0
2
4
6
8
10
12
14
16
18
20
22
6.25
14.3
Q (thousands of units)
Annual cost (thousands of dollars)

Break-Even Quantities

(A)

$150,000 +

(B)

$300,000 +

$62Q =

Q =

$38Q =

Q =

(B)

$300,000 + $38Q

6,250 units

(C)

$500,000 + $24Q

14,286 units

Contoh 2 :
Contoh 2 :
Pengeluaran 1 kg kopi memerlukan kos berubah =RM5 dan Kos tetap sehari = RM300. a)
Pengeluaran 1 kg kopi memerlukan kos berubah =RM5 dan
Kos tetap sehari = RM300.
a) Terbitkan persamaan linear kos pengeluaran kopi.
b) Kirakan kos pengeluaran bagi 1,000 kg kopi diproses dalam
sehari.
Penyelesaian: a) Diberi FC = RM300 / hari, VC = RM5 / kg ∴ Jumlah
Penyelesaian:
a) Diberi FC = RM300 / hari, VC = RM5 / kg
∴ Jumlah kos, TC = F + VQ = 300 + 5Q
b) Bagi 1,000 kg kopi, TC = (300/hari)(1 hari) + (5 /kg) x (1000 kg/hari)(1
b) Bagi 1,000 kg kopi,
TC = (300/hari)(1 hari) + (5 /kg) x (1000 kg/hari)(1 hari)
= 300 + 5(1000)
= RM 5,300
Contoh 3 : Kos mengeluarkan 10 helai kemeja = RM 350, dan Kos mengeluarkan 20
Contoh 3 :
Kos mengeluarkan 10 helai kemeja = RM 350, dan
Kos mengeluarkan 20 helai kemeja = RM 600
a) Terbitkan persamaan linear kos pengeluaran kemeja.
Penyelesaian: a) Persamaan Jumlah kos, TC = F + VQ ∴(1) } Q1 = 10,
Penyelesaian:
a) Persamaan Jumlah kos, TC = F + VQ
∴(1) } Q1 = 10, TC1 = 350 ; 350 = FC + 10V --------(i)
(2) } Q2 = 20, TC2 = 600 ; 600 = FC + 20V --------(ii)
Cari nilai V ; (ii) – (i) } 250 = 10V, ∴V = 25
Cari nilai V ; (ii) – (i) } 250 = 10V, ∴V = 25
Cari nilai FC ; V = 25, (i) } 350 = FC + 25(10) FC
Cari nilai FC ; V = 25, (i) } 350 = FC + 25(10)
FC = 100
Persamaan kos, TC = 100 + 25Q
Persamaan kos, TC = 100 + 25Q
Calculation of Profit and Break Even Point
Calculation of Profit and Break Even Point

Profit

=

Total Return (TR)

Total Cost (TC)

=

(P x Q)

(FC VC)

+

Q0
Q0
Profit TR Lost BEP Cost
Profit
TR
Lost
BEP
Cost

TC

VC

FC

Quantity

Contoh 4 :

Daripada Contoh 2, Persamaan linear Jumlah kos, TC = 300 + 5Q Katakan kopi dijual
Daripada Contoh 2,
Persamaan linear Jumlah kos, TC = 300 + 5Q
Katakan kopi dijual RM10 per Kg.
a) Hitungkan titik pulang modal.
b) Keuntungan jika syarikat mengeluarkan / menjual kopi
(i) 100 Kg sehari
(ii) 50 Kg sehari
Penyelesaian: a) Diperolehi TC = 300 + 5Q Pada titik pulang modal, Jumlah Hasil(TR) =
Penyelesaian:
a) Diperolehi TC = 300 + 5Q
Pada titik pulang modal, Jumlah Hasil(TR) = Jumlah Kos(TC),
TR = Harga (P) x Kuantiti (Q) = 10Q
∴ 10Q = 300 + 5Q
Q = 60 (Pada titik pulang modal, kuantiti keluaran ialah 60 kg sehari)
b) Keuntungan = TR – TC
(i) = 10(100) – (300 + 5(100)) = RM200 (untung)
(ii) = 10(50) – (300 + 5(50)) = RM-50 (rugi)

Additional Question …

Sharp Manufacturing (SMM) manufactures flat screen TV for global market. This industry requires total manufacturing cost of RM500,000 to produce 100 units TV per month. The production can be increased to 150 units per month with total manufacturing cost of RM600,000.

Formulate linear equations for this case.

•

Determine the fixed cost (FC) and variable cost (VC)

MANUFACTURING

MANUFACTURING

PLANNING

Solution TC1 = RM500,000, Q1 = 100 units/month. TC2 = RM600,000, Q2 = 150 units/month

Solution

TC1 = RM500,000, Q1 = 100 units/month. TC2 = RM600,000, Q2 = 150 units/month

Formulate linear equations for this case. 500,000 = FC + 100V ----------- (1) 600,000 = FC + 150V ----------- (2)

•

MANUFACTURING

PLANNING

FC = RM 300,000

Determine the fixed cost (FC) and variable cost (V)

MANUFACTURING

From (1); FC = 500000 – 100V

Substitute (1) into (2); 600000 = 500000 -100V + 150V V = 100000/50 = RM 2000

From (1); FC = 500000 – 100(2000)

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