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# Prilaku biaya

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Akuntansi Biaya

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### Prilaku biaya

1. 1. Analisis Perilaku Biaya
2. 2. To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-2 Pengklasifikasian biaya berdasar perilaku biaya:  1. Biaya Tetap (Fixed cost)  biaya yang tidak berubah secara total dalam hubungan dengan beberapa aktivitas atau output yang dipilih  2. Biaya Variabel (Variable cost)  biaya yang berubah secara total dalam hubungan dengan beberapa aktivitas atau output yang dipilih  3. Biaya Semivariabel (Semivariable cost)  biaya yang memiliki baik komponen tetap dan variabel
3. 3. To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-3 Fixed Costs A cost that stays the same as output changes is a fixed cost.
4. 4. To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-4 Lease of Machine s Number of Units \$60,000 0 N/A 60,000 60,000 \$1.00 60,000 120,000 0.50 60,000 180,000 0.33 60,000 240,000 0.25 Units Cost Fixed Costs Total Fixed Cost Graph TotalCosts \$120,000 \$100,000 \$80,000 \$60,000 \$40,000 \$20,000 601201802400 Units Produced (000) F = \$60,000
5. 5. To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-5 Variable Cost A variable cost is a cost that, in total, varies in direct proportion to changes in output.
6. 6. To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-6 Total Variable Cost Graph Cost of Power Number of Units \$ 0 0 \$ 0 12,000 60,000 0.20 24,000 120,000 0.20 36,000 180,000 0.20 48,000 240,000 0.20 Units Cost TotalCosts 0 Units Produced (000) \$48,000 \$36,000 \$24,000 \$12,000 60 120 180 240 Variable Cost Yv = .20x
7. 7. To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-7 A mixed cost is a cost that has both a fixed and a variable component.
8. 8. To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-8 Inserts Sold Variable Cost of Selling 40,000 \$ 20,000 \$30,000 \$ 50,000 \$1.25 80,000 40,000 30,000 70,000 0.86 120,000 60,000 30,000 90,000 0.75 160,000 80,000 30,000 110,000 0.69 200,000 100,000 30,000 130,000 0.65 Total Selling Cost Fixed Cost of Selling Selling Cost per Unit Mixed Cost BehaviorTotalCosts 0 Units Sold (000) \$130,000 \$110,000 \$90,000 \$70,000 \$50,000 \$30,000 40 80 120 160 180 200
9. 9. To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-9 Tujuan pemisahan biaya semivariabel:  Perhitungan tarif biaya overhead dan analisis varian  Persiapan anggaran fleksible dan analisis varians  Perhitungan biaya langsung dan analisis varians  Analisis titik impas dan analisis biaya-volume laba  Analisis biaya differensial dan komparatif  Maksimisasi laba dan minimisasi biaya jangka pendek  Analisis anggaran modal  Analsis profitabilitas pemsaran berdasarkan daerah, produk dan pelanggan.
10. 10. To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-10 Asumsi-asumsi Fungsi Biaya 1. Perilaku biaya diperkirakan dengan fungsi biaya linear dalam rentang yang relevan Secara grafis, biaya total versus tingkat suatu aktivitas tunggal yang berhubungan dengan biaya itu adalah suatu garis lurus dalam rentang yang relevan
11. 11. To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-11 Fungsi Biaya Linear y = a + bX Variabel Terikat: Biaya yang diprediksi Variabel Bebas: Pemicu Biaya Titik Potong: Biaya tetap Kemiringan Garis: Biaya variable per unit
12. 12. To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-1212 Perilaku Biaya Campuran (Mixed-Cost Behaviour) Total Biaya Biaya Kuantitas Produk Biaya Tetap Biaya Variabel Asumsi Linearitas Total Biaya = Biaya Tetap + Total Biaya Variabel
13. 13. To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-13 Fungsi Biaya Tetap, Secara Grafis Fungsi Biaya Total: Y = \$10,000 \$- \$10,000 \$20,000 \$30,000 \$40,000 \$50,000 \$60,000 0 2000 4000 6000 8000 10000 12000
14. 14. To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-14 Fungsi Biaya Variabel, secara Grafis Fungsi Biaya Total : Y = \$5X \$- \$10,000 \$20,000 \$30,000 \$40,000 \$50,000 \$60,000 0 2000 4000 6000 8000 10000 12000
15. 15. To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-15 Fungsi Biaya Total, secara Grafis Fungsi Biaya Total: Y = \$10,000 + \$5X \$- \$10,000 \$20,000 \$30,000 \$40,000 \$50,000 \$60,000 \$70,000 0 2000 4000 6000 8000 10000 12000
16. 16. To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-16 Fungsi-fungsi Biaya Digabungkan \$- \$10,000 \$20,000 \$30,000 \$40,000 \$50,000 \$60,000 \$70,000 0 2000 4000 6000 8000 10000 12000 Variable Cost Y = \$5X Fixed Cost Y = \$10,000 Total Cost Y = \$10,000 + \$5XB
17. 17. To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-17 Metode Pemisahan Biaya Semivariabel: 1. Metode Titik tertinggi dan terendah 2. Metode Scattergraph 3. Metode Least Square
18. 18. To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-18 Metode Tinggi-Rendah  Metode analisis kuantitatif paling sederhana  Menggunakan hanya nilai-nilai teramati yang tertinggi dan terendah
19. 19. To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-19 Langkah-langkah dalam Metode Tinggi-Rendah 1. Hitung biaya variabel per unit aktivitas Biaya Biaya terkait Biaya terkait Variabel per = tingkat aktivitas tertinggi tingkat aktivitas terendah Unit Aktivitas Tingkat aktivitas tertinggi -Tingkat aktivitas terendah { - }
20. 20. To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-20 Langkah-langkah dalam Metode Tinggi-Rendah 2. Hitung Biaya Tetap Total 3. Buat ringkas dengan menuliskan persamaan linear Biaya Total dari tingkat aktivitas tertinggi atau terendah – (Biaya Variabel per unit aktivitas X Aktivitas terkait dengan biaya total di atas) Biaya Tetap Y = Biaya Tetap + ( Biaya variabel per unit Aktivitas * Aktivitas ) Y = FC + (VCu * X)
21. 21. To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-21 High Low Method Penentuan bagian Biaya Variabel dan biaya tetap didasarkan pada pengamatan data masa lalu yaitu data pada posisi ekstrim tinggi dan posisi ekstrim rendah. Keunggulan: - Mudah dilakukan - Tidak perlu banyak data Kelemahan : -Tidak memperhatikan fluktuasi dan tendensi perkembangan data biaya
22. 22. To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-22 Contoh : Dari penelitian biaya pemeliharaan selama 5 (lima) bulan terakhr sbb : Bulan Jam Kerja Total Biaya Januari Februari Maret April Mei 9.870 9.234 9.100 9.875 9.650 Rp. 109.415.000 Rp. 106.553.000 Rp. 105.950.000 Rp. 109.437.500 Rp. 108.425.000
23. 23. To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-23 Pemisahan biaya…… Tertinggi 9.875 Rp. 109.437.500 Terrendah 9.100 Rp. 105.950.000 Perubahan 775 Rp. 3.487.500 3.487.500 Biaya Variabel = --------------------- = Rp. 4.500/jam kerja 775 Total Biaya Bulan Maret Rp. 105.950.000 Biaya Variabel 9.100 X 4.500 Rp. 40.950.000 Komponen Biaya Tetap Rp. 65.000.000