Perilaku Biaya

2-1
Konsep Dasar Perilaku Biaya 1
Fixed
Fixed Costs
Costs
Fixed costs (biaya tetap) adalah biaya-
biaya yang jumlah totalnya konstan
dalam rentang tertentu meskipun tingkat
driver aktivitasnya berubah.
Dua lini produksi masing-masing dapat
menghasilkan10.000 komputer per tahun. Pekerja
pada masing-masing lini diawasi seorang supervisor
yang digaji $24.000 per tahun. Untuk produksi hingga
10.000 unit, satu lini hanya memerlukan satu
supervisor. Untuk produksi antara10.001 hingga
20.000 komputer, satu lini membutuhkan dua
supervisor.
2-2
Konsep Dasar Perilaku Biaya 1

Days Computers, Inc.

Supervision Computers Processed Unit Cost

$24,000 4,000
24,000 8,000
24,000 10,000
48,000 12,000
48,000 16,000
48,000 20,000

2-3
Konsep Dasar Perilaku Biaya 1

Supervision Computers Processed Unit Cost

$24,000 4,000
24,000 8,000
24,000 10,000
48,000 12,000
48,000 16,000
48,000 20,000

2-4
Konsep Dasar Perilaku Biaya 1

Days Computers, Inc.

Supervision Computers Processed Unit Cost

$24,000 4,000 $6.00

24,000 8,000 3.00
24,000 10,000 2.40
48,000 12,000 4.00
48,000 16,000 3.00
48,000 20,000 2.40

2-5
Konsep Dasar Perilaku Biaya 1
Fixed
Fixed Cost
Cost Behavior
Behavior
Supervision
Cost

F = $48,000
$48,000

24,000

4,000 8,000 12,000 16,000 20,000

Number of Computers Processed
2-6
Konsep Dasar Perilaku Biaya 1

Variable
Variable Costs
Costs
Variable costs (biaya variabel) adalah
biaya-biaya yang jumlah totalnya berubah
secara langsung dan proporsional dengan
berubahnya suatu driver aktivitas.

Satu unit disk drive 3½-inci ditambahkan ke setiap

unit komputer dengan biaya $30 per komputer.
Total biaya disk drive untuk masing-masing level
produksi akan berubah.

2-7
Konsep Dasar Perilaku Biaya 1

Days Computers, Inc.

Total Cost of Number of Unit Cost of
Disk Drives Computers Produced Disk Drives
$120,000 4,000 $30
240,000 8,000 30
360,000 12,000 30
480,000 16,000 30
600,000 20,000 30

2-8
Konsep Dasar Perilaku Biaya 1

Days Computers, Inc.

Total Cost of Number of Unit Cost of
Disk Drives Computers Produced Disk Drives

$120,000 4,000 $30

240,000 8,000 30
360,000 12,000 30
480,000 16,000 30
600,000 20,000 30

2-9
Konsep Dasar Perilaku Biaya 1
Variable
Variable Cost
Cost Behavior
Behavior
Cost
(in thousands)
$600

480
VYV = $30X
360

240

120

4,000 8,000 12,000 16,000 20,000

Number of Computers Processed
2-10
Konsep Dasar Perilaku Biaya 1
Nonlinearity
Nonlinearity of
of Variable
Variable Costs
Costs
Cost
($)

Units of Activity Driver

2-11
Konsep Dasar Perilaku Biaya 1
Nonlinearity
Nonlinearity of
of Variable
Variable Costs
Costs
Cost
($) Large
Error
Region

Error

Relevant Range

0
X*
Units of Activity Driver 2-12
Konsep Dasar Perilaku Biaya 1

Mixed costs (biaya

campuran) adalah biaya-
biaya yang memiliki, baik Mixed
Mixed
komponen tetap maupun Costs
Costs
variabel.

2-13
Konsep Dasar Perilaku Biaya 1
Y = Fixed cost + Total variable cost
Y = F + VX
dengan
Mixed
Mixed
Costs
Costs
Y = Total cost

Dalam contoh Days Computer,

biaya penjualan dinyatakan
dengan persamaan sbb::
Y = $300,000 + $50X

2-14
Konsep Dasar Perilaku Biaya 1
Mixed
Mixed Costs
Costs

Days Computers, Inc.

Fixed Cost Variable Cost Total Computers Selling Cost
of Selling of Selling Cost Sold Per Unit
$300,000 $ 200,000 $ 500,000 4,000 $125.00
300,000 400,000 700,000 8,000 87.50
300,000 600,000 900,000 12,000 75.00
300,000 800,000 1,100,000 16,000 68.75
300,000 1,000,000 1,300,000 20,000 65.00

2-15
 Konsep Dasar Perilaku Biaya 1
Mixed
Mixed Cost
Cost Behavior
Behavior
Cost
(in thousands)
$1,500

1,300

1,100

900

700 Variable Costs

500

300
Fixed Cost

4,000 8,000 12,000 16,000 20,000

Number of Computers Sold 2-16
Sumber Daya, Aktivitas, dan Perilaku
Biaya 2
Resources
Resources (Sumber
(Sumber Daya)
Daya)

Flexible resources (sumber daya fleksibel)

dibeli ketika digunakan dan dibutuhkan,
umumnya dianggap sebagai variable costs.
Example: Materials, energy

Committed resources (sumber daya terikat)

dibeli/diperoleh sebelum digunakan, umumnya
diangap fixed costs.
Example: Membeli atau menyewaguna
bangunan atau peralatan

2-17
Sumber Daya, Aktivitas, dan Perilaku
Biaya 2

Biaya memiliki fungsi (pola) step cost fjika

tingkat biayanya konstan dalam suatu rentang
output dan kemudian melompat ke tingkat yang
lebih tinggi di suatu titik.

2-18
Sumber Daya, Aktivitas, dan Perilaku
Biaya 2
Step-Cost
Step-Cost Function
Function
Cost
$600
500

400

300

200

100

20 40 60 80 100 120
Activity Outputs (Units)

2-19
 Sumber Daya, Aktivitas, dan Perilaku
Biaya 2
Step-Fixed
Step-Fixed Costs
Costs

Cost

$150,000
Normal
100,000 Operating
Range
(Relevant
50,000
Range)

2,500 5,000 7,500

Activity Output (Number of Engineering Change Orders) 2-20
Metode-Metode Pemisahan Biaya
Campuran 3

 The High-Low Method

 The Scatterplot Method
 The Method of Least
Squares

Variable
Component
Fixed
Component
2-21
Metode-Metode Pemisahan Biaya
Campuran 3

Y = F + VX

TotalFixed cost
Variable
Measure of
activitycomponent
cost cost activity
per unit
of activity
output

2-22
Metode-Metode Pemisahan Biaya
Campuran 3
The
The High-Low
High-Low Method
Method
Month Material Handling Costs No. of Moves
January $2,000 100
February 3,090 125
March 2,780 175
April 1,990 200
May 7,500 500
June 5,300 300
July 4,300 250
August 6,300 400
September 5,600 475
October 6,240 425
Step
Step1:
1: Solve
Solvefor
forvariable
variablecost
cost(V)
(V)
VV==Change
Changein
incost
cost//Change
Changeininactivity
activity 2-23
Metode-Metode Pemisahan Biaya
Campuran 3
The
The High-Low
High-Low Method
Method
Month Material Handling Costs No. of Moves
January Low $2,000 100
February 3,090 125
March 2,780 175
April 1,990 200
May High 7,500 500
June 5,300 300
July 4,300 250
August 6,300 400
September 5,600 475
October 6,240 425
$7,500 – $2,000
V=
500 – 100 2-24
Metode-Metode Pemisahan Biaya
Campuran 3
The
The High-Low
High-Low Method
Method

$7,500 – $2,000
V=
500 – 100

V
V == $13.75
$13.75

Step
Step 2:
2: Using
Using either
either the
the high
high cost
cost or
or low
lowcost,
cost,
solve
solve for
for the
the total
total fixed
fixed cost
cost (F).
(F).

2-25
Metode-Metode Pemisahan Biaya
Campuran 3
The
The High-Low
High-Low Method
Method
Y = F + V(X)
$7,500 = F + $13.75(500) High
High
End
End
$625 = F

Y = F + V(X)
Low
Low
$2,000 = F + $13.75(100)
End
End
$625 = F

The cost formula using the high-low method is:

Total cost = $625 + ($13.75 x # of moves) 2-26
Metode-Metode Pemisahan Biaya
Campuran 3
The
The Scattergraph
Scattergraph for
for Anderson
Anderson Company
Company
Graph A--Anderson Company
$9,000 –
Material Handling Cost

8,000 –
5
7,000 – 8
6,000 – 10
6 9
5,000 –
7
4,000 –
3,000 – 2 3
2,000 – 4
1
1,000 –
| | | | |
100 200 300 400 500
Number of Moves 2-27
Metode-Metode Pemisahan Biaya
Campuran 3
The
The Scattergraph
Scattergraph for
for Anderson
Anderson Company
Company
Graph B--High-Low Line
$9,000 –
Material Handling Cost

8,000 –
5
7,000 – 8
6,000 – 10
6 9
5,000 –
7
4,000 –
3,000 – 2 3
2,000 – 4
1
1,000 –
| | | | |
100 200 300 400 500
Number of Moves 2-28
Metode-Metode Pemisahan Biaya
Campuran 3
The
The Scattergraph
Scattergraph for
for Anderson
Anderson Company
Company
Graph C—One Possible Scattergraph Line
$9,000 –
Material Handling Cost

8,000 –
5
7,000 – 8
6,000 – 10
6 9
5,000 –
7
4,000 –
3,000 – 2 3
2,000 – 4
1
1,000 –
| | | | |
100 200 300 400 500
Number of Moves 2-29
Metode-Metode Pemisahan Biaya
Campuran 3
Cost
Cost Behavior
Behavior Patterns
Patterns
Graph A--Nonlinear Relationship
Activity
Cost

0
Activity Output
2-30
Metode-Metode Pemisahan Biaya
Campuran 3
Cost
Cost Behavior
Behavior Patterns
Patterns
Graph B--Upward Shift in Cost Relationship
Activity
Cost

0
Activity Output
2-31
Metode-Metode Pemisahan Biaya
Campuran 3
Cost
Cost Behavior
Behavior Patterns
Patterns
Graph C--Presence of Outliers
Activity
Cost

Outlier
Outlier

Outlier Activity Output

Outlier
2-32
 Metode-Metode Pemisahan Biaya
Campuran 3
The
The Method
Method of of Least
Least Squares
Squares
Annual Cost Predicted Cost Deviation Deviation Squared

$2,000 $2,000 0 0
3,090 2,300 790 624,100
2,780 2,900 -120 14,400
1,990 3,200 -1,10 1,464,100
7,500 6,800 700 790 x 790
490,000
$3,090
5,300 4,400 900
- 2,300 810,000
4,300 3,800 500 250,000
6,300 5,600 700 490,000
5,600 6,500 -900 810,000
6,240 5,900 340 115,600
Total measure of closeness 5,068,200
2-33
 Metode-Metode Pemisahan Biaya
Campuran 3
The
The Method
Method of
of Least
Least Squares
Squares
Material
Handling Cost Line Deviations
$9,000 –
8,000 –
5
7,000 – 8

6,000 – 10
6 9
5,000 –
7
4,000 – 2

3,000 – 3
1
2,000 – 4

1,000 –
| | | | |
0 100 200 300 400 500
Number of Moves 2-34
Metode-Metode Pemisahan Biaya
Campuran 3
The
The Method
Method of
of Least
Least Squares
Squares

Spreadsheet Data for Anderson Company

Month Costs # Moves
January $2,000 100
February 3,090 125
March 2,780 175
April 1,990 200
May 7,500 500
June 5,300 300
July 4,300 250
August 6,300 400
September 5,600 475
October 6,240 425

2-35
Metode-Metode Pemisahan Biaya
Campuran 3
The
The Method
Method of
of Least
Least Squares
Squares
SUMMARY OUTPUT
Regression Statistics
Multiple R 0.92894908
R. Square 0.862946394
Adjusted R 0.845814693

Square
Regression
Standard Error Output
770.4987038
Regression Output for
forAnderson
AndersonCompany
Company
Observations 10

ANOVA
df SS MS F
Regression 1 29903853.98 29903853.98 50.37132077
Residual 8 4749346.021 593668.2526
Total 9 34653200

Coefficient Standard Error t-Stat P-value

Intercept 854.4993582 569.7810263 1.49967811 0.172079925
X Variable 1 12.3915276 1.745955536 7.097275588 0.000102268 2-36
Metode-Metode Pemisahan Biaya
Campuran 3
The
The Method
Method of
of Least
Least Squares
Squares

The results give rise to the following equation:

Material
handling = $854.50 + ($12.39 x number of items)
cost

2-37
 Reliability of Cost Formulas 4
Coefficient
Coefficient of
of Correlation
Correlation
Positive Correlation

r approaches +1

Machine Utilities Machine Utilities

Hours Costs Hours Costs

2-38
 Reliability of Cost Formulas 4
Coefficient
Coefficient of
of Correlation
Correlation
Negative Correlation

r approaches –1

Hours of Industrial Hours of Industrial

Safety Accidents Safety Accidents
Training Training

2-39
 Reliability of Cost Formulas 4
Coefficient
Coefficient of
of Correlation
Correlation
No Correlation

r~0

Hair Accounting Hair Accounting

Length Grade Length Grade

2-40
Multiple Regression 5

Y = F + V1 X1 + V2 X2

X1 = Number of moves
X2 = The total distance

2-41
Multiple Regression 5

Material Handling Number Pounds

Month Cost of Moves Moved

January $2,000 100 6,000

February 3,090 125 15,000
March 2,780 175 7,800
April 1,990 200 600
May 7,500 500 29,000
June 5,300 300 23,000
July 4,300 250 17,000
August 6,300 400 25,000
September 5,600 475 12,000
October 6,240 425 22,400
2-42
 Multiple Regression 5

Y = $507 + $7.84X 1 + $0.11X2

= $507 + $7.84(350) + $0.11(17,000)
= $507 + $2.744 + $1,870
= $5,121

2-43
The Learning Curve and
Nonlinear Cost Behavior 6

2-44
 The Learning Curve and
Nonlinear Cost Behavior 6
Data
Datafor
forCumulative
CumulativeAverage
AverageTimeTimeLearning
Learning
Curve
Curvewith
with8080Percent
PercentLearning
LearningRateRate
Cumulative Cumulative Cumulative Individual Units
Number Average Time Total Time: Time for nth
of Units per Unit in Hours Labor Hours Unit-Labor Hours
(1) (2) (3) = (1) x (2) (4)
1 100 100 100
2 80 (0.8 x 100) 160 60
3 70.21 210.63 50.63
4 64 (0.8 x 80) 256 45.37
5 59.57 297.85 41.85
6 56.17 337.02 39.17
7 53.45 374.15 37.13
8 51.20 (0.8 x 64) 409.60 35.45
16 40.96 655.36 28.06
32 32.77 1,048.64
2-45
The Learning Curve and
Nonlinear Cost Behavior 6
Graph
Graphof
ofCumulative
CumulativeTotal
TotalHours
HoursRequired
Requiredand
andthe
the
Cumulative
CumulativeAverage
Averagetime
timeper
perUnit
Unit
1,200
–

1,000 Cumulative
– total hours
Total Hours

required
800 –

600 –
Cumulative
400 – average time
per unit
200 –
1 5 10 15 20 25
2-46
30 Units
35 36
0–
The Learning Curve and
Nonlinear Cost Behavior 6
Data
Datafor
foran
anIncremental
IncrementalUnit-Time
Unit-TimeLearning
Learning
Curve
Curvewith
withan
an80
80Percent
PercentLearning
LearningRate
Rate
Cumulative Individual Unit Cumulative Cumulative
Number Time for nth Unit Total Time: Average Time
per
of Units in Labor Hours Labor Hours Unit-Labor
Hours 1 100 100 100
(1)2 80 (0.8 (2)
x 100) (3)
180 (4) = (3)/
90
(1) 3 70.21 259.21 83.40
4 64 (0.8 x 80) 314.21 78.55
5 59.57 373.78 74.76
6 56.17 429.95 71.66
7 53.45 483.40 69.06
8 51.20 (0.8 x 64) 534.60 66.83
16 40.96 892.00 55.75

2-47
Managerial Judgment 7

Managerial judgment is critically

important in determining cost
behavior and is by far the most widely
used method in practice.

2-48
 End of
Chapter 3

2-49