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B3 perilaku biaya
1.
PERILAKU BIAYA : Analisis
dan Penggunaan BAB 3
2.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill Types of Cost Behavior Patterns Summary of Variable and Fixed Cost Behavior Cost In Total Per Unit Variable Total variable cost is Variable cost per unit remains proportional to the activity the same over wide ranges level within the relevant range. of activity. Fixed Total fixed cost remains the Fixed cost per unit goes same even when the activity down as activity level goes up. level changes within the relevant range. Recall the summary of our cost behavior discussion from Chapter 2.
3.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill Perilaku Biaya Merchandisers Cost of Goods Sold Manufacturers Direct Material, Direct Labor, and Variable Manufacturing Overhead Merchandisers and Manufacturers Sales commissions and shipping costs Service Organizations Supplies and travel Examples of normally variable costs Examples of normally fixed costs Merchandisers, manufacturers, and service organizations Real estate taxes, Insurance, Sales salaries Depreciation, Advertising
4.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill The Activity Base Machine hours Labor hours Units produced Miles driven A measure of the event causing the incurrence of a variable cost – a cost driver
5.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill Step-Variable Costs Activity Cost Total cost remains constant within a narrow range of activity.
6.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill Step-Variable Costs Activity Cost Total cost increases to a new higher cost for the next higher range of activity.
7.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill The Linearity Assumption and the Relevant Range Activity TotalCost Economist’s Curvilinear Cost Function
8.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill Activity TotalCost Economist’s Curvilinear Cost Function Accountant’s Straight-Line Approximation (constant unit variable cost) The Linearity Assumption and the Relevant Range
9.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill Activity TotalCost Relevant Range The Linearity Assumption and the Relevant Range Accountant’s Straight-Line Approximation (constant unit variable cost) Economist’s Curvilinear Cost Function A straight line closely approximates a curvilinear variable cost line within the relevant range. A straight line closely approximates a curvilinear variable cost line within the relevant range.
10.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill Types of Fixed Costs Fixed Costs Discretionary May be altered in the short-term by current managerial decisions Committed Long-term, cannot be reduced in the short term. Examples Depreciation on Buildings and Equipment Examples Advertising and Research and Development
11.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill Trend Toward Fixed Costs Increased automation. Increase in salaried knowledge workers who are difficult to train and replace. Implications Managers are more “locked-in” with fewer decision alternatives. Planning becomes more crucial because fixed costs are difficult to change with current operating decisions. Implications Managers are more “locked-in” with fewer decision alternatives. Planning becomes more crucial because fixed costs are difficult to change with current operating decisions.
12.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill Example: Office space is available at a rental rate of $30,000 per year in increments of 1,000 square feet. As the business grows more space is rented, increasing the total cost. Fixed Costs and Relevant Range Continue
13.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill RentCostin ThousandsofDollars 0 1,000 2,000 3,000 Rented Area (Square Feet) 0 30 60 Fixed Costs and Relevant Range 90 Relevant Range Total cost doesn’t change for a wide range of activity, and then jumps to a new higher cost for the next higher range of activity.
14.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill How does this type of fixed cost differ from a step-variable cost? Step-variable costs can be adjusted more quickly and . . . The width of the activity steps is much wider for the fixed cost. Fixed Costs and Relevant Range
15.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill A mixed cost has both fixed and variable components. Mixed Costs Consider the following electric utility example.
16.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill Fixed Monthly Utility Charge Variable Utility Charge Activity (Kilowatt Hours) TotalUtilityCost Mixed Costs X Y Total mixed cost
17.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill Total mixed cost Y = a + bX Fixed Monthly Utility Charge Variable Utility Charge Activity (Kilowatt Hours) TotalUtilityCost Mixed Costs X Y The total mixed cost line can be expressed as an equation: Y = a + bX Where: Y = the total mixed cost a = the total fixed cost (the vertical intercept of the line) b = the variable cost per unit of activity (the slope of the line) X = the level of activity
18.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill Fixed Monthly Utility Charge Variable Utility Charge Activity (Kilowatt Hours) TotalUtilityCost Total mixed cost Y = a + bX Mixed Costs bX a X Y
19.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill The Analysis of Mixed Costs Engineering Approach Account Analysis Scattergraph Method Least-Square Regression Method High-Low Method
20.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill Account Analysis Each account is classified as either variable or fixed based on the analyst’s knowledge of how the account behaves.
21.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill Engineering Estimates Cost estimates are based on an evaluation of production methods, and material, labor and overhead requirements.
22.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill WiseCo recorded the following production activity and maintenance costs for two months: Using these two levels of activity, compute: the variable cost per unit; the fixed cost; and then express the costs in equation form Y = a + bX. The High-Low Method Units Cost High activity level 9,000 9,700$ Low activity level 5,000 6,100 Change 4,000 3,600$
23.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill Unit variable cost = Change in cost Change in units Units Cost High activity level 9,000 9,700$ Low activity level 5,000 6,100 Change 4,000 3,600$ The High-Low Method
24.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill Units Cost High activity level 9,000 9,700$ Low activity level 5,000 6,100 Change 4,000 3,600$ The High-Low Method Unit variable cost = $3,600 ÷ 4,000 units = $0.90 per unit
25.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill Units Cost High activity level 9,000 9,700$ Low activity level 5,000 6,100 Change 4,000 3,600$ The High-Low Method Unit variable cost = $3,600 ÷ 4,000 units = $0.90 per unit Fixed cost = Total cost – Total variable cost Fixed cost = $9,700 – ($0.90 per unit × 9,000 units) Fixed cost = $9,700 – $8,100 = $1,600
26.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill Unit variable cost = $3,600 ÷ 4,000 units = $0.90 per unit Fixed cost = Total cost – Total variable cost Fixed cost = $9,700 – ($0.90 per unit × 9,000 units) Fixed cost = $9,700 – $8,100 = $1,600 Total cost = Fixed cost + Variable cost (Y = a + bX) Y = $1,600 + $0.90X Units Cost High activity level 9,000 9,700$ Low activity level 5,000 6,100 Change 4,000 3,600$ The High-Low Method
27.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill The Scattergraph Method Plot the data points on a graph (total cost vs. activity). 0 1 2 3 4 * TotalCostin 1,000’sofDollars 10 20 0 * ** * * * * * * Activity, 1,000’s of Units Produced X Y
28.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill The Scattergraph Method Draw a line through the data points with about an equal numbers of points above and below the line. 0 1 2 3 4 * TotalCostin 1,000’sofDollars 10 20 0 * ** * * * * * * Activity, 1,000’s of Units Produced X Y
29.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill The Scattergraph Method Estimated fixed cost = $10,000 0 1 2 3 4 * TotalCostin 1,000’sofDollars 10 20 0 * ** * * * * * * Activity, 1,000’s of Units Produced X Y The slope of this line is the variable unit cost. (Slope is the change in total cost for a one unit change in activity).
30.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill The Scattergraph Method Slope = Change in cost Change in units Horizontal distance is the change in activity. 0 1 2 3 4 * TotalCostin 1,000’sofDollars 10 20 0 * ** * * * * * * Activity, 1,000’s of Units Produced X Y Vertical distance is the change in cost.
31.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill Accountants and managers may use computer software to fit a regression line through the data points. The cost analysis objective is the same: Y = a + bx Least-Squares Regression Method Least-squares regression also provides a statistic, called the adjusted R2 , that is a measure of the goodness of fit of the regression line to the data points. Least-squares regression also provides a statistic, called the adjusted R2 , that is a measure of the goodness of fit of the regression line to the data points.
32.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill 0 1 2 3 4 TotalCost 10 20 0 Activity * * ** * * * ** * Least-Squares Regression Method R2 is the percentage of the variation in total cost explained by the activity. R2 for this relationship is near 100% since the data points are very close to the regression line. X Y
33.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill Let’s put our knowledge of cost behavior to work by preparing a contribution format income statement. The Contribution Format
34.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill The Contribution Format Total Unit Sales Revenue 100,000$ 50$ Less: Variable costs 60,000 30 Contribution margin 40,000$ 20$ Less: Fixed costs 30,000 Net income 10,000$ The contribution margin format emphasizes cost behavior. Contribution margin covers fixed costs and provides for income.
35.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill The Contribution Format Comparison of the Contribution Income Statement with the Traditional Income Statement Traditional Approach Contribution Approach (costs organized by function) (costs organized by behavior) Sales 100,000$ Sales 100,000$ Less cost of goods sold 70,000 Less variable expenses 60,000 Gross margin 30,000$ Contribution margin 40,000$ Less operating expenses 20,000 Less fixed expenses 30,000 Net income 10,000$ Net income 10,000$ Used primarily for external reporting. Used primarily by management.
36.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill End of Chapter 5
37.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill Terimakasih, see you again, byeeee….!!!!!!
38.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill CONTOH KASUS
39.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill If sales salaries and commissions are $10,000 when 80,000 units are sold and $14,000 when 120,000 units are sold, what is the variable portion of sales salaries and commission? a. $0.08 per unit b. $0.10 per unit c. $0.12 per unit d. $0.125 per unit If sales salaries and commissions are $10,000 when 80,000 units are sold and $14,000 when 120,000 units are sold, what is the variable portion of sales salaries and commission? a. $0.08 per unit b. $0.10 per unit c. $0.12 per unit d. $0.125 per unit The High-Low Method
40.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill If sales salaries and commissions are $10,000 when 80,000 units are sold and $14,000 when 120,000 units are sold, what is the variable portion of sales salaries and commission? a. $0.08 per unit b. $0.10 per unit c. $0.12 per unit d. $0.125 per unit If sales salaries and commissions are $10,000 when 80,000 units are sold and $14,000 when 120,000 units are sold, what is the variable portion of sales salaries and commission? a. $0.08 per unit b. $0.10 per unit c. $0.12 per unit d. $0.125 per unit The High-Low Method $4,000 ÷ 40,000 units = $0.10 per unit Units Cost High level 120,000 14,000$ Low level 80,000 10,000 Change 40,000 4,000$
41.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill If sales salaries and commissions are $10,000 when 80,000 units are sold and $14,000 when 120,000 units are sold, what is the fixed portion of sales salaries and commissions? a. $ 2,000 b. $ 4,000 c. $10,000 d. $12,000 If sales salaries and commissions are $10,000 when 80,000 units are sold and $14,000 when 120,000 units are sold, what is the fixed portion of sales salaries and commissions? a. $ 2,000 b. $ 4,000 c. $10,000 d. $12,000 The High-Low Method
42.
© The McGraw-Hill
Companies, Inc., 2000Irwin/McGraw-Hill If sales salaries and commissions are $10,000 when 80,000 units are sold and $14,000 when 120,000 units are sold, what is the fixed portion of sales salaries and commissions? a. $ 2,000 b. $ 4,000 c. $10,000 d. $12,000 If sales salaries and commissions are $10,000 when 80,000 units are sold and $14,000 when 120,000 units are sold, what is the fixed portion of sales salaries and commissions? a. $ 2,000 b. $ 4,000 c. $10,000 d. $12,000 The High-Low Method Total cost = Total fixed cost + Total variable cost $14,000 = Total fixed cost + ($0.10 × 120,000 units) Total fixed cost = $14,000 - $12,000 Total fixed cost = $2,000
Editor's Notes
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