Pengantar Akuntansi Manajemen: Pengantar Perilaku Biaya Dan Hubungan Biaya - Volume

Pengantar Akuntansi Manajemen
Bab 2
Pengantar Perilaku Biaya dan Hubungan Biaya - Volume
2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 1
Tujuan Belajar 1
Pemicu Biaya dan Perilaku Biaya

Sudut Pandang Kegiatan Perilaku Biaya
Sudut Pandang Tradisonal Perilaku Biaya
Sumber Daya A Pemicu Biaya = Unit Keluaran Sumber Daya
Sumber Daya B Pemicu Biaya = Unit Keluaran Sumber Daya
Sumber Daya A Pemicu Biaya = Unit Keluaran Sumber Daya
Sumber Daya B Pemicu Biaya = Unit Keluaran Sumber Daya
Kegiatan A Pemicu Biaya = Unit Keluaran Kegiatan
Kegiatan B Pemicu Biaya = Unit Keluaran Kegiatan
Barang atau Jasa Pemicu Biaya = Units dari Produk/Jasa Yang telah Jadi (Akhir)
Barang atau Jasa Pemicu Biaya = Units dari Produk/Jasa Yang telah Jadi (Akhir)
Pemicu Biaya dan Perilaku Biaya

Any output measure that causes the use of costly resources is a cost driver. Perilaku biaya adalah bagaimana kegiatan sebuah organisasi mempengaruhi biaya-nya.
Value Chain Functions, Costs, and Cost Drivers

Value Chain Function and Example Costs Example Cost Drivers Number of new product proposals Complexity of proposed products
Penelitian dan Pemgembangan

Salaries marketing research personnel Biaya survei pasar Salaries of product and process engineers Design of products, services, and processes Salaries of product and process engineers Cost of computer-aided design equipment Cost to develop prototype of product for testing Number of engineering hours Number of parts per product

Value Chain Function and Example Costs Production Upah buruh Gaji Pengawas/Supervisor Upah Bagian Pemeliharaan Depreciation of plant and machinery Peralatan Biaya Energi/Tenaga Pemasaran Biaya Iklan Salaries of marketing personnel, travel costs, entertainment costs Example Cost Drivers Jam kerja buruh Jumlah karyawan yang diawasi Number of mechanic hours Number of machine hours Kilowatt hours
Number of advertisements Penjualan dalam angka
Value chain function and Example costs Distribusi Upah Staf Bag. Pengiriman / Kurir Biaya Transportasi termasuk Penyusutan kendaraan dan BBM
Customer service Salaries of service personnel products Costs of supplies, travel
Example Cost Drivers

Jam kerja staf Berat barang yang dikirim
Hours spent servicing
Number of service calls
Learning Objective 2
Perilaku Biaya Tetap dan Variabel

A fixed cost is not immediately affected by changes in the cost-driver. Think of fixed costs on a total-cost basis.
A variable cost changes in direct proportion to changes in the cost-driver level. Think of variable costs on a per-unit basis. The per-unit variable cost remains unchanged regardless of changes in the cost-driver.
Total fixed costs remain unchanged regardless of changes in the cost-driver.
Relevant Range
The relevant range is the limit of cost-driver activity level within which a specific relationship between costs and the cost driver is valid.
Even within the relevant range, a fixed cost remains fixed only over a given period of time Usually the budget period.
Fixed Costs and Relevant Range

$115,000 100,000 60,000 20 $115,000 100,000 60,000 20 40 60 80 Total Cost-Driver Activity in Thousands of Cases per Month 100 40 60 80 100
Total Monthly Fixed Costs
Relevant range
CVP Scenario
Cost-volume-profit (CVP) analysis is the study of the effects of output volume on revenue (sales), expenses (costs), and net income (net profit). Per Unit $1.50 1.20 $ .30 Persentase Penjualan 100% 80 20%
Harga Jual Biaya Variabel Setiap Item Harga Jual dikurangi Biaya Variabel Beban Tetap Bulanan: Sewa Wages for replenishing and servicing Beban tetap lainnya Total beban tetap per bulan
$3,000 13,500 1,500 $ 18,000
Titik Impas (BEP)
BEP / Titik Impas adalah tingkat dimana penjualan dan biaya adalah sama, dan laba bersih sama dengan nol.
Penjualan - Beban Variabel - Beban Tetap Penghasilan Bersih Nol (Titik Impas)
Contribution Margin Method

Margin kontribusi Per Unit Harga jual $1.50 Biaya variabel 1.20 Margin kontribusi $ .30 Ratio Margin Kontribusi Per Unit % Harga jual 100 Biaya variabel .80 Margin Kontribusi .20
$18,000 biaya tetap $.30 = 60,000 units (Impas)
Metode Margin Kontribusi
60,000 units $1.50 = $90,000 Penjualan impas
$18,000 biaya tetap 20% (kontribusi-persentase margin) = $90,000 penjualan impas

Metode Persamaan
Let N = number of units to be sold to break even.
Sales variable expenses fixed expenses = net income $1.50N $1.20N $18,000 = 0 $.30N = $18,000 N = $18,000 $.30 N = 60,000 Units
Equation Method
Let S = sales in dollars needed to break even. S .80S $18,000 = 0 .20S = $18,000 S = $18,000 .20 S = $90,000 Shortcut formulas: Break-even volume in units = fixed expenses unit contribution margin Break-even volume in sales = fixed expenses contribution margin ratio
Cost-Volume-Profit Graph
$150,000 138,000 120,000 Dollars Net Income Area

D
A Net Income
Sales
90,000
60,000 30,000 18,000 0
B
Total Expenses
Net Loss Area
Break-Even Point 60,000 units or $90,000
Variable Expenses
Fixed Expenses 10 20 30 40 50 60 70 80 90 100
Units (thousands)
Target Laba Bersih
Manager menggunakan analisa CVP untuk menentukan total penjualan baik dalam unit ataupun moneter, yang dibutuhkan untuk mencapai target laba bersih.
Target sales variable expenses fixed expenses target net income
$1,440 per month is the minimum acceptable net income.
Target Net Profit

Target sales volume in units = (Fixed expenses + Target net income) Contribution margin per unit Selling price $1.50 Variable costs 1.20 Contribution margin per unit $ .30 ($18,000 + $1,440) $.30 = 64,800 units Target sales dollars = sales price X sales volume in units Target sales dollars = $1.50 X 64,800 units = $97,200.
Target Laba Bersih

Rasio Margin Kontribusi Per Unit % Harga Jual 100 Biaya Variabel .80 Margin kontribusi .20
Target Volume Penjualan (dollars) = Biaya Tetap + Target Penghasilan Bersih Rasio Margin Kontribusi
Volume Penjualan (dollars) = 18,000 + $1,440 = $97,200 .20
Operating Leverage
Operating leverage: a firms ratio of fixed costs to variable costs.
Highly leveraged firms have high fixed costs and low variable costs. A small change in sales volume = a large change in net income.
Low leveraged firms have lower fixed costs and higher variable costs. Changes in sales volume will have a smaller effect on net income. Margin of safety = planned unit sales break-even sales How far can sales fall below the planned level before losses occur?
Contribution Margin and Gross Margin

Harga Jual HPP = Margin Kotor
Harga Jual Total Beban Variabel = Margin Kontribusi
Per Unit Harga Jual $1.50 Biaya Variabel (Biaya Akuisisi) 1.20 Margin Kontribusi & Margin Kotor Adalah Sama Dengan $ .30
Contribution Margin and Gross Margin

Suppose the firm had to pay a commission of $.12 per unit sold. Contribution Margin Per Unit $1.50 1.20 .12 $1.32 .18 $.30 Gross Margin Per Unit $1.50 1.20
Sales Acquisition cost of unit sold Variable commission Total variable expense Contribution margin Gross margin
Nonprofit Application
Misalkan sebuah kota memiliki anggaran lum sum sebesar $100,000 Untuk melakukan progran konseling
Biaya variabel per resep adalah $400 per pasien per hari. Fixed costs are $60,000 in the relevant range of 50 to 150 patients.
Jika kota menghabiskan perampasan seluruh anggaran, berapa banyak pasien itu dapat melayani dalam satu tahun? $100,000 = $400N + $60,000 $400N = $100,000 $60,000 N = $40,000 $400 N = 100 patients
Jika kota memotong total anggaran sebesar 10%, berapa banyak pasien itu dapat dilayani dalam satu tahun?
Anggaran setelah dipotong 10% $100,000 X (1 - .1) = $90,000

$90,000 = $400N + $60,000 $400N = $90,000 $60,000 N = $30,000 $400 N = 75 patients
Sales Mix Analysis
Penjualan campuran adalah proporsi relatif atau kombinasi jumlah produk yang terdiri dari total penjualan.
Sales Mix Analysis

Ramos Company Example
Wallets (W)
Sales in units Sales @ $8 and $5 Variable expenses @ $7 and $3 Contribution margins @ $1 and $2 Fixed expenses Net income 300,000 $2,400,000 2,100,000 $ 300,000
Key Cases (K)

75,000 $375,000 225,000 $150,000
Total 375,000 $2,775,000 2,325,000 $ 450,000 180,000 $ 270,000
Sales Mix Analysis

Let K = number of units of K to break even, and 4K = number of units of W to break even. Break-even point for a constant sales mix of 4 units of W for every unit of K. sales variable expenses - fixed expenses = zero net income [$8(4K) + $5(K)] [$7(4K) + $3(K)] $180,000 = 0 32K + 5K - 28K - 3K - 180,000 = 0 6K = 180,000 K = 30,000 W = 4K = 120,000
Analisa Bauran Penjualan

Jika perusahaan hanya menjual kotak kunci: Titik Impas = Biaya tetap Margin kontribusi per unit = $180,000 $2 = 90,000 kotak kunci Jika perusahaan hanya menjual dompet: Titik Impas = Biaya tetap Margin kontribusi per unit = $180,000 $1 = 180,000 dompet
Misalkan total penjualan setara dengan anggaran 375.000 unit.
Namun, Ramos hanya menjual 50.000 gantungan kunci dan 325.000 dompet. Berapa laba bersih-nya?

Contoh Perusahaan Ramos
Wallets (W)
Penjualan (unit) Penjualan @ $8 dan $5 Biaya Variabel @ $7 dan $3 Margin Kontribusi @ $1 dan $2 Biaya tetap Laba Bersih
Key Cases (K)
Total 375,000 $2,850,000 2,425,000
325,000 50,000 $2,600,000 $250,000 2,275,000 150,000
$ 325,000 $100,000
$ 425,000 180,000 $ 245,000
Tujuan Belajar 8
Dampak Pajak Penghasilan
Misalkan sebuah perusahaan menghasilkan $ 480 sebelum pajak dan membayar pajak penghasilan dengan tarif pajak 40%.
Berapa pendapatan setelah pajak penghasilan?

Target Penghasilan Sebelum Pajak = Target Setelah Pajak Penghasilan Bersih 1 Tarif Pajak
Misalkan pendapatan target yang bersih setelah pajak adalah $288.
Target Penghasilan Sebelum Pajak = $ 288 = $480 1 0.40

Target Penjualan Biaya Variabel Biaya Tetap = Target Setelah Pajak Penghasilan Bersih (1 Tarif Pajak)
$.50N $.40N $6,000 = $288 (1 0.40) $.10N = $6,000 + ($288/.6) $.06N = $3,600 + $288 = $3,888 N = $3,888/$.06 N = 64,800 units

Misalkan penghasilan bersih setelah pajak yang diharapkan adalah $480 $.50N $.40N $6,000 = $480 (1 0.40) $.10N = $6,000 + ($480/.6) $.06N = $3,600 + $480 = $4080 N = $4,080 $.06 N = 68,000 units
Selesai
Akhir dari Bab 2

Pengantar Akuntansi Manajemen: Pengantar Perilaku Biaya Dan Hubungan Biaya - Volume

Загружено:

Сведения о документе

Оригинальное название

Авторское право

Доступные форматы

Поделиться этим документом

Поделиться или встроить документ

Параметры публикации

Этот документ был вам полезен?

Это неприемлемый материал?

Авторское право:

Доступные форматы

Pengantar Akuntansi Manajemen: Pengantar Perilaku Biaya Dan Hubungan Biaya - Volume

Загружено:

Авторское право:

Доступные форматы

Pengantar Akuntansi Manajemen

Pengantar Perilaku Biaya dan Hubungan Biaya - Volume

Pemicu Biaya dan Perilaku Biaya

Sudut Pandang Tradisonal Perilaku Biaya

Sumber Daya A Pemicu Biaya = Unit Keluaran Sumber Daya

Sumber Daya B Pemicu Biaya = Unit Keluaran Sumber Daya

Sumber Daya A Pemicu Biaya = Unit Keluaran Sumber Daya

Sumber Daya B Pemicu Biaya = Unit Keluaran Sumber Daya

Kegiatan A Pemicu Biaya = Unit Keluaran Kegiatan

Kegiatan B Pemicu Biaya = Unit Keluaran Kegiatan

Pemicu Biaya dan Perilaku Biaya

Value Chain Functions, Costs, and Cost Drivers

Penelitian dan Pemgembangan

Value Chain Functions, Costs, and Cost Drivers

Number of advertisements Penjualan dalam angka

Value Chain Functions, Costs, and Cost Drivers

Example Cost Drivers

Hours spent servicing

Number of service calls

Perilaku Biaya Tetap dan Variabel

Total fixed costs remain unchanged regardless of changes in the cost-driver.

Fixed Costs and Relevant Range

Total Monthly Fixed Costs

$3,000 13,500 1,500 $ 18,000

Titik Impas (BEP)

Contribution Margin Method

$18,000 biaya tetap $.30 = 60,000 units (Impas)

Metode Margin Kontribusi

60,000 units $1.50 = $90,000 Penjualan impas

$18,000 biaya tetap 20% (kontribusi-persentase margin) = $90,000 penjualan impas

Let N = number of units to be sold to break even.

$150,000 138,000 120,000 Dollars Net Income Area

Net Loss Area

Break-Even Point 60,000 units or $90,000

Fixed Expenses 10 20 30 40 50 60 70 80 90 100

Target Laba Bersih

Target sales variable expenses fixed expenses target net income

$1,440 per month is the minimum acceptable net income.

Target Net Profit

Target Laba Bersih

Volume Penjualan (dollars) = 18,000 + $1,440 = $97,200 .20

Contribution Margin and Gross Margin

Harga Jual Total Beban Variabel = Margin Kontribusi

Contribution Margin and Gross Margin

Anggaran setelah dipotong 10% $100,000 X (1 - .1) = $90,000

Sales Mix Analysis

Sales Mix Analysis

Key Cases (K)

Total 375,000 $2,775,000 2,325,000 $ 450,000 180,000 $ 270,000

Sales Mix Analysis

Analisa Bauran Penjualan

Analisa Bauran Penjualan

Misalkan total penjualan setara dengan anggaran 375.000 unit.

Analisa Bauran Penjualan

Key Cases (K)

Total 375,000 $2,850,000 2,425,000

325,000 50,000 $2,600,000 $250,000 2,275,000 150,000

$ 425,000 180,000 $ 245,000

Dampak Pajak Penghasilan

Berapa pendapatan setelah pajak penghasilan?

Dampak Pajak Penghasilan

Misalkan pendapatan target yang bersih setelah pajak adalah $288.

Target Penghasilan Sebelum Pajak = $ 288 = $480 1 0.40