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Dosen : Muchdie, PhD in Economics
PhD in Economics, 1998,
Dept. of Economics, The
University of Queensland,
Australia.
Post Graduate Diploma in
Regional Dev.,1994, Dept.
of Economics, The Univ. of
Queensland, Australia.
MS in Rural & Regional
Development Planning,
1986, Graduate School,
Bogor Agricultural
University, Bogor
 Fungsi Biaya Jangka Pendek
 Kurva Biaya Jangka Panjang
 Ukuran Pabrik dan Skala Ekonomis
 Kurva Pembelajaran
 Minimisasi Biaya Secara Internasional
 Manajemen Logistik atau Penawaran Berantai ?
 Analisis Biaya-Volume-Laba dan Ungkitan
Operasi
 Estimasi Empiris dan Fungsi Biaya
 Ringkasan, Pertanyaan Diskusi, Soal-Soal dan
Alamat Situs Internet
 Lampiran : Analisis Biaya Menggunakan Kalkulus
 Studi Kasus Gabungan 3 : Fungsi Produksi dan
Biaya di Industri Pengilangan Minyak
Biaya Total
(Total Cost) = TC = f(Q)
Biaya Tetap Total
(Total Fixed Cost) = TFC
Biaya Variabel Total
(Total Variable Cost) = TVC
TC = TFC + TVC
Biaya Total Rata-Rata
(Average Total Cost) = ATC = TC/Q
Biaya Tetap Rata-Rata
(Average Fixed Cost) = AFC = TFC/Q
Biaya Variabel Rata-Rata
(Average Variable Cost) = AVC = TVC/Q
ATC = AFC + AVC
Biaya Marjinal
(Marginal Cost) = TC/Q = TVC/Q
Q TFC TVC TC AFC AVC ATC MC
0 $60 $0 $60 - - - -
1 60 20 80 $60 $20 $80 $20
2 60 30 90 30 15 45 10
3 60 45 105 20 15 35 15
4 60 80 140 15 20 35 35
5 60 135 195 12 27 39 55
Biaya Variabel Rata-Rata
AVC = TVC/Q = w/APL
Biaya Marjinal
TC/Q = TVC/Q = w/MPL
Total Biaya Jangka Panjang
(Long-Run Total Cost) = LTC = f(Q)
Biaya Rata-Rata Jangka Panjang
(Long-Run Average Cost) = LAC = LTC/Q
Biaya Marjinal Jangka Panjang
(Long-Run Marginal Cost) = LMC =
LTC/Q
Penurunan Kurva Biaya Jangka Panjang
Hubungan Antara Kurva Jangka Panjang
dengan Kurva Jangka Pendek
Kemungkinan Bentuk Kurva Biaya Jangka Panjang
Ukuran Pabrik dan
Skala Ekonomis
Biaya Rata-Rata dari Unit Q = C = aQb
Bentuk Estimasi: log C = log a + b Log Q
Foreign Sourcing of Inputs
New International Economies
of Scale
Immigration of Skilled Labor
Brain Drain
Merges and integrates functions
Purchasing
Transportation
Warehousing
Distribution
Customer Services
Source of competitive advantage
 Reasons for the growth of logistics
 Advances in computer technology
 Decreased cost of logistical problem solving
 Growth of just-in-time inventory
management
 Increased need to monitor and manage input
and output flows
 Globalization of production and distribution
 Increased complexity of input and output flows
Penerimaan Total
(Total Revenue) = TR = (P)(Q)
Biaya Total
(Total Cost) = TC = TFC + (AVC)(Q)
Volume Breakeven
(Breakeven Volume) TR = TC
(P)(Q) = TFC + (AVC)(Q)
QBE = TFC/(P - AVC)
P = 10
TFC = 200
AVC = 5
QBE = 40
Ungkitan Operasi
(Operating Leverage) = TFC/TVC
Derajat Ungkitan Operasi
(Degree of Operating Leverage) = DOL
% ( )
% ( )
Q P AVC
DOL
Q Q P AVC TFC

 
 
  
TC’ has a
higher DOL
than TC and
therefore a
higher QBE
Opportunity Costs Must be
Extracted from Accounting Cost
Data
Costs Must be Apportioned Among
Products
Costs Must be Matched to Output
Over Time
Costs Must be Corrected for
Inflation
Bentuk Fungsional untuk
Fungsi Biaya Jangka Pendek
2 3
TVC aQ bQ cQ
  
2
TVC
AVC a bQ cQ
Q
   
2
2 3
MC a bQ cQ
  
Bentuk Teoritis Pendekatan Linear
TVC a bQ
 
a
AVC b
Q
 
MC b

Bentuk Teoritis Pendekatan Linear
Analisis Regresi Seksi Silang
(Cross-Section Regression
Analysis)
Metode Rekayasa
(Engineering Method)
Teknik Survival
(Survival Technique)
LAC Aktual Vs LAC Estimasi Empiris
Ringkasan (9 Butir)
Pertanyaan Diskusi (15
Pertanyaan)
Soal-Soal (15 Soal)
Alamat Situs Internet
Lampiran Bab 7 : Analisis Biaya
Menggunakan Kalkulus
Studi Kasus Gabungan 3 : Fungsi
Produksi dan Biaya Dalam
Industri Pengilangan Minyak
 Pertanyaan Diskusi :
 Setiap mahasiswa memilih 2 (dua) nomor
pertanyaan untuk dijawab secara tertulis. Hanya
satu nomor pertanyaan yang boleh sama dengan
mahasiswa lainnya.
 Jawaban dipresentasikan pada pertemuan berikut.
 Soal-soal :
 Setiap mahasiswa memilih 2 nomor soal dari Soal-
soal nomor 1 – 14 untuk dijawab secara tertulis.
Hanya satu nomor soal yang boleh sama dengan
mahasiswa lainnya.
 Jawaban ditulis pada sebuah Buku Tulis yang
dikumpulkan pada saat UTS.

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ESTIMASI BIAYA

  • 1. Dosen : Muchdie, PhD in Economics PhD in Economics, 1998, Dept. of Economics, The University of Queensland, Australia. Post Graduate Diploma in Regional Dev.,1994, Dept. of Economics, The Univ. of Queensland, Australia. MS in Rural & Regional Development Planning, 1986, Graduate School, Bogor Agricultural University, Bogor
  • 2.  Fungsi Biaya Jangka Pendek  Kurva Biaya Jangka Panjang  Ukuran Pabrik dan Skala Ekonomis  Kurva Pembelajaran  Minimisasi Biaya Secara Internasional  Manajemen Logistik atau Penawaran Berantai ?  Analisis Biaya-Volume-Laba dan Ungkitan Operasi  Estimasi Empiris dan Fungsi Biaya  Ringkasan, Pertanyaan Diskusi, Soal-Soal dan Alamat Situs Internet  Lampiran : Analisis Biaya Menggunakan Kalkulus  Studi Kasus Gabungan 3 : Fungsi Produksi dan Biaya di Industri Pengilangan Minyak
  • 3. Biaya Total (Total Cost) = TC = f(Q) Biaya Tetap Total (Total Fixed Cost) = TFC Biaya Variabel Total (Total Variable Cost) = TVC TC = TFC + TVC
  • 4. Biaya Total Rata-Rata (Average Total Cost) = ATC = TC/Q Biaya Tetap Rata-Rata (Average Fixed Cost) = AFC = TFC/Q Biaya Variabel Rata-Rata (Average Variable Cost) = AVC = TVC/Q ATC = AFC + AVC Biaya Marjinal (Marginal Cost) = TC/Q = TVC/Q
  • 5. Q TFC TVC TC AFC AVC ATC MC 0 $60 $0 $60 - - - - 1 60 20 80 $60 $20 $80 $20 2 60 30 90 30 15 45 10 3 60 45 105 20 15 35 15 4 60 80 140 15 20 35 35 5 60 135 195 12 27 39 55
  • 6.
  • 7. Biaya Variabel Rata-Rata AVC = TVC/Q = w/APL Biaya Marjinal TC/Q = TVC/Q = w/MPL
  • 8. Total Biaya Jangka Panjang (Long-Run Total Cost) = LTC = f(Q) Biaya Rata-Rata Jangka Panjang (Long-Run Average Cost) = LAC = LTC/Q Biaya Marjinal Jangka Panjang (Long-Run Marginal Cost) = LMC = LTC/Q
  • 9. Penurunan Kurva Biaya Jangka Panjang
  • 10. Hubungan Antara Kurva Jangka Panjang dengan Kurva Jangka Pendek
  • 11. Kemungkinan Bentuk Kurva Biaya Jangka Panjang Ukuran Pabrik dan Skala Ekonomis
  • 12. Biaya Rata-Rata dari Unit Q = C = aQb Bentuk Estimasi: log C = log a + b Log Q
  • 13. Foreign Sourcing of Inputs New International Economies of Scale Immigration of Skilled Labor Brain Drain
  • 14. Merges and integrates functions Purchasing Transportation Warehousing Distribution Customer Services Source of competitive advantage
  • 15.  Reasons for the growth of logistics  Advances in computer technology  Decreased cost of logistical problem solving  Growth of just-in-time inventory management  Increased need to monitor and manage input and output flows  Globalization of production and distribution  Increased complexity of input and output flows
  • 16. Penerimaan Total (Total Revenue) = TR = (P)(Q) Biaya Total (Total Cost) = TC = TFC + (AVC)(Q) Volume Breakeven (Breakeven Volume) TR = TC (P)(Q) = TFC + (AVC)(Q) QBE = TFC/(P - AVC)
  • 17. P = 10 TFC = 200 AVC = 5 QBE = 40
  • 18. Ungkitan Operasi (Operating Leverage) = TFC/TVC Derajat Ungkitan Operasi (Degree of Operating Leverage) = DOL % ( ) % ( ) Q P AVC DOL Q Q P AVC TFC        
  • 19. TC’ has a higher DOL than TC and therefore a higher QBE
  • 20. Opportunity Costs Must be Extracted from Accounting Cost Data Costs Must be Apportioned Among Products Costs Must be Matched to Output Over Time Costs Must be Corrected for Inflation
  • 21. Bentuk Fungsional untuk Fungsi Biaya Jangka Pendek 2 3 TVC aQ bQ cQ    2 TVC AVC a bQ cQ Q     2 2 3 MC a bQ cQ    Bentuk Teoritis Pendekatan Linear TVC a bQ   a AVC b Q   MC b 
  • 23. Analisis Regresi Seksi Silang (Cross-Section Regression Analysis) Metode Rekayasa (Engineering Method) Teknik Survival (Survival Technique)
  • 24. LAC Aktual Vs LAC Estimasi Empiris
  • 25. Ringkasan (9 Butir) Pertanyaan Diskusi (15 Pertanyaan) Soal-Soal (15 Soal) Alamat Situs Internet Lampiran Bab 7 : Analisis Biaya Menggunakan Kalkulus Studi Kasus Gabungan 3 : Fungsi Produksi dan Biaya Dalam Industri Pengilangan Minyak
  • 26.  Pertanyaan Diskusi :  Setiap mahasiswa memilih 2 (dua) nomor pertanyaan untuk dijawab secara tertulis. Hanya satu nomor pertanyaan yang boleh sama dengan mahasiswa lainnya.  Jawaban dipresentasikan pada pertemuan berikut.  Soal-soal :  Setiap mahasiswa memilih 2 nomor soal dari Soal- soal nomor 1 – 14 untuk dijawab secara tertulis. Hanya satu nomor soal yang boleh sama dengan mahasiswa lainnya.  Jawaban ditulis pada sebuah Buku Tulis yang dikumpulkan pada saat UTS.