Beruflich Dokumente
Kultur Dokumente
Biaya
10-2
AA cost
cost that
that stays
stays the
the
same
same as
as output
output
changes
changes is
is aa fixed
fixed
cost.
cost.
Fixed
Fixed Costs
Costs
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.
10-3
Total Costs
F=
$60,000
Fixed
Fixed Costs
Costs
0
60 120180240
Units Produced (000)
Lease of
Machine
s
$60,000
60,000
60,000
60,000
60,000
Number
of Units
0
60,000
120,000
180,000
240,000
Units
Cost
N/A
$1.00
0.50
0.33
0.25
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.
10-4
AA variable
variable cost
cost is
is aa cost
cost
that,
that, in
in total,
total, varies
varies in
in
direct
direct proportion
proportion to
to
changes
changes in
in output.
output.
Variable
Variable
Cost
Cost
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.
10-5
Total Costs
$48,000
$36,000
Yv = .20x
Variable
Variable Cost
Cost
$24,000
$12,000
0 60 120 180 240
Units Produced (000)
Cost of
Power
$
0
12,000
24,000
36,000
48,000
Number
of Units
0
60,000
120,000
180,000
240,000
Units
Cost
$ 0
0.20
0.20
0.20
0.20
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.
10-6
AA mixed
mixed cost
cost is
is aa cost
cost
that
that has
has both
both aa fixed
fixed
and
and aa variable
variable
component.
component.
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.
10-7
Total Costs
Variable
Cost of
Selling
Fixed
Cost of
Selling
Total
Selling
Cost
Selling
Cost per
Unit
Inserts
Sold
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
To accompany
Cost Accounting 12e, by 100,000
Horngren/Datar/Foster. Copyright
2006 by Pearson Education.
All rights reserved. 0.65
200,000
30,000
130,000
10-8
pendek
Analisis anggaran modal
Analsis profitabilitas pemsaran berdasarkan daerah,
produk dan pelanggan.
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.
10-9
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.
10-10
Variabel Terikat:
Biaya yang
diprediksi
Titik Potong:
Biaya tetap
Kemiringan Garis:
Biaya variable
per unit
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.
10-11
Kuantitas Produk
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.
10-12
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.
10-13
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.
10-14
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.
10-15
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.
10-16
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.
10-17
Metode Tinggi-Rendah
Metode analisis kuantitatif paling sederhana
Menggunakan hanya nilai-nilai teramati yang
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.
10-18
Langkah-langkah dalam
Metode Tinggi-Rendah
1.
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
2.
3.
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.
10-20
10-21
Contoh :
Dari penelitian biaya pemeliharaan selama 5 (lima)
bulan terakhr sbb :
Bulan
Januari
Februari
Maret
April
Mei
Jam Kerja
9.870
9.234
9.100
9.875
9.650
Total Biaya
Rp. 109.415.000
Rp. 106.553.000
Rp. 105.950.000
Rp. 109.437.500
Rp. 108.425.000
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.
10-22
Pemisahan biaya
Tertinggi
Terrendah
Perubahan
9.875
9.100
775
Rp. 109.437.500
Rp. 105.950.000
Rp.
3.487.500
3.487.500
Biaya Variabel = --------------------- = Rp. 4.500/jam kerja
775
Total Biaya Bulan Maret
Biaya Variabel 9.100 X 4.500
Komponen Biaya Tetap
Rp. 105.950.000
Rp. 40.950.000
Rp. 65.000.000
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.
10-23
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.
10-24
Metode Scattergraph:
Langkah-langkahnya:
1. Buat grafik
2. Buat titik-titik di grafik
3. Tarik garis lurus dengan melewati titik-titik
4. Hitung biaya variabel dan biaya tetap
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.
10-25
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.
10-26
10-27
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.
10-28
Jenis-jenis Regresi
Simple mengestimasi hubungan antara
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.
10-29
10-30
X.Y
X2
9.870
109,4
1.079.778
97.416.900
9.234
106,5
983.421
85.266.756
9.100
105,9
963.690
82.810.000
9.875
109,4
1.080.325
97.515.625
9.650
108,4
1.046.060
93.122.500
47.729
539,6
5.153.274
456.131.781
10-31