3 -1

BAB

Perilaku Biaya
Aktivitas

3 -2

Objectives
1. Define cost behavior
for fixed,
After studying
this variable, and
mixed costs.chapter, you should
2. Explain the role be
of the
usage model
ableresource
to:
in understanding cost behavior.
3. Separate mixed costs into their fixed and
variable components using the high-low
method, the scatterplot method, and the
method of least squares.
continued

3 -3

Objectives
4. Evaluate the reliability of a cost equation.
5. Discuss the role of multiple regression in
assessing cost behavior.
6. Describe the use of managerial judgment in
determining cost behavior.

3 -4

Biaya Tetap
Biaya Tetap adalah
biaya yg tidak
mengalami perubahan

3 -5

Fixed Costs
Mesin potong disewa $
60.000/thn dan mampu
berproduksi 240.000
unit/tahun.

3 -6

Total Costs

Total Fixed Cost Graph

$120,000
$100,000
$80,000
$60,000
$40,000
$20,000

F = $60,000

Fixed Costs

0
60 120 180 240
Units Produced (000)

Lease of
Machines
$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

3 -7

Cost per Unit

Unit Fixed Cost Graph

$1.00

Fixed Costs

$0.50

$0.33
$0.25
0

60 120 180 240

Units Produced (000)

Lease of
Machines
$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

3 -8

By Variabel : jumlah total by

berubah sebanding dengan
perubahan vol keg. ttp by/unit
tidak dipengaruhi (tetap)

Variable
Cost

Variable Cost
Ketika mesin potong memotong masingmasing unit, mereka menggunakan 0.1
kilowatt-jam sebesar $ 2.00. Sehingga,
ongkos masing-masing unit adalah $ 0.20 ($
2 x 0.1).

3 -9

3 -10

Total Costs

Total Variable Cost Graph

$48,000
$36,000

Yv = .20x

Variable 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

3 -11

Cost per Unit

Unit Variable Cost Graph

$0.40

$0.30

Variable Cost

$0.20
$0.10
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

3 -12

Biaya Campuran
adalah biaya yang
memiliki unsur by
tetap dan by variabel

3 -13

Bagian penjualan
selain diberikan gaji
sering juga diberikan
komisi atas penj.

Total Costs

Mixed Cost Behavior

3 -14

$130,000
$110,000
$90,000
$70,000
$50,000
$30,000
0

40 80 120 160 180 200

Units Sold (000)

Inserts
Sold
40,000
80,000
120,000
160,000
200,000

Variable
Cost of
Selling

Fixed
Cost of
Selling

Total
Selling
Cost

Selling
Cost per
Unit

$ 20,000
40,000
60,000
80,000
100,000

$30,000
30,000
30,000
30,000
30,000

$ 50,000
70,000
90,000
110,000
130,000

$1.25
0.86
0.75
0.69
0.65

3 -15

Activity Cost Behavior Model

Input:

Materials
Energy
Labor

Activities

Activity
Output

Capital
Changes
in Input
Cost

Changes
in Output

Cost Behavior

3 -16

Sumber daya fleksibel adalah

sumber daya yg diperoleh saat
digunakan dan diperlukan.
Misalnya listrik dan bahan
baku

3 -17

Committed resources ad sumber daya yg

disediakan sebelum pemakaian. Misnya
membeli atau menyewa gedung sebelum
memulai aktivitas

3 -18

A step cost menggambarkan tingkat by yg

konstan selama rentang penggunaan
aktivitas & selanjutnya meningkat hingga
tkt biaya yg lbh tinggi pd rentang yg tetap

Step-Cost Behavior

3 -19

Step-Cost Behavior
Cost

$500
400
300
200
100

10

20

30

40

50

Activity Output (units)

3 -20

Step-Fixed Costs
Cost

$150,000
Rentang
Operasi
Normal

100,000
50,000

(Rentang
yg relevan)
2,500

5,000

Activity Usage

7,500

3 -21

Step-Cost Behavior
3 org insinyur msg2 memperoleh gaji $50,000
Masing2 dpt memperoses 2,500 pesanan/thn
$90,000 dibelanjakan pd persediaan untuk

merancang dan membangun aktivitas

Terdapat 6,000 pesanan dalam proses
Perusahaan mempuny kapasitas untuk

memproses 7,500 pesanan/thn

3 -22

Step-Cost Behavior
Available orders = Orders used + Orders unused

7,500 orders = 6,000 orders + 1,500 orders

Fixed engineering rate

= $150,000/7,500
= $20 per change order

Variable engineering rate = $90,000/6,000

= $15 per change order

3 -23

Step-Cost Behavior
Hubungan antara sumber daya yg disediakan dan
sumber daya yang digunakan dapat dilihat pada
persamaan :
Sumber daya yg tersedia = sumber daya yang
digunakan + kapasitas yg
tidak terpakai

3 -24

Step-Cost Behavior
Harga pesanan yg tersedia = Harga pesanan yg
digunakan + Harga pesanan yg tidak terpakai
= [($20 + $15) x 6,000] +
($20 x 1,500)

= $240,000
$ 30,000 kelebihan kapasitas rancang-bangun berarti
Sama
dgn total
bahwa suatu
produksi
barubiaya
bisa $150,000
diperkenalkan
yg dignkan
o/ insinyur
dgn atas
tanpa meningkatkan
belanjaan
sekarang
$90,000 persediaan.
rancang-bangun
.

3 -25

Methods for Separating Mixed Costs

The High-Low Method

The Scatterplot Method

The Method of Least Squares

Variable
Component
Fixed
Component

3 -26

Asumsi linearitas berasumsi bahwa

biaya-biaya variabel meningkat dan
langsung menyesuaikan banyaknya
unit yg diproduksi atau unit
aktivitas yg digunakan).

3 -27

Methods for Separating Mixed Costs

Y = a + bx
Total Cost
Total Fixed
Variable
Number of
CostCostUnits
per
Unit

3 -28

The High-Low Method

Month
January
February
March
April
May

Setup Costs
$1,000
1,250
2,250
2,500
3,750

Setup Hours
100
200
300
400
500

Step 1: Solve for variable cost (b)

3 -29

The High-Low Method

Month
January
February
March
April
May

Setup Costs
$1,000
1,250
2,250
2,500
3,750

b=

Setup Hours
100
200
300
400
500

High Cost Low Cost

High Units Low Units

3 -30

The High-Low Method

Month
January
February
March
April
May

Setup Costs
$1,000
1,250
2,250
2,500
3,750

b=

Setup Hours
100
200
300
400
500

High
$3,750
Cost Low Cost
High500
Units Low
Low Units
Units

3 -31

The High-Low Method

Month
January
February
March
April
May

Setup Costs
$1,000
1,250
2,250
2,500
3,750

b=

$3,750

Setup Hours
100
200
300
400
500

Low
$1,000
Cost

500 Low
100
Units

3 -32

The High-Low Method

b=

$3,750

$1,000

500

100

b = $6.875
Step 2: Using either the high cost or low cost,
solve for the total fixed cost (a).

3 -33

The High-Low Method

Y =
$3,750 =
$312.50 =

a +
b (x)
a + $6.875(500)
a

High
End

Y =
$1,000 =
$312.50 =

a +
b (x)
a + $6.875(100)
a

Low
End

The cost formula using the high-low method is:

Total cost = $312.50 + ($6.875 x Setup hours)

3 -34

The Scatterplot Method

The Scatterplot Method

Nonlinear Relationship
Activity
Cost

*
*
0

Activity Output

3 -35

The Scatterplot Method

Upward Shift in Cost Relationship
Activity
Cost
*

*
0

Activity Output

3 -36

The Scatterplot Method

Presence of Outliers
Activity
Cost

*
*

Estimated
fixed cost
0

Estimated
regression
line

Activity Output

3 -37

The Method of Least Squares

Month
Jan
Feb
Mar
Apr
May

Setup Costs Setup Hours

1,000
100
1,250
200
2,250
300
2,500
400
3,750
500

Spreadsheet Data for

Larson Company

3 -38

The Method of Least Squares

Regression Output:
Constant
Std. Err of Y Est
R Squared
No. of Observation
Degrees of Freedom
X Coefficient(s)
Std. Err of Coef.

125
299.304749934466
0.944300518134715
5
3
6.75
0.9464847243

Regression Output for

Larson Company

3 -39

The Method of Least Squares

The results give rise to the following equation:

Setup costs = $125 + ($6.75 x Setup hours)

R2 = .944, or 94.4 percent of the variation in
setup costs is explained by the number of setup
hours variable.

3 -40

3 -41

Coefficient of Correlation
Positive Correlation
r approaches +1

Machine Utilities
Hours
Costs

Machine Utilities
Hours
Costs

3 -42

Coefficient of Correlation
Negative Correlation
r approaches -1

Hours of Industrial
Safety Accidents
Training

Hours of Industrial
Safety Accidents
Training

3 -43

Coefficient of Correlation
No Correlation
r~0

Hair Accounting
Length
Grade

Hair Accounting
Length
Grade

3 -44

Multiple Regression
TC = b0 + ( b1X1) + (b2X2) + . . .
b0 = the fixed cost or intercept

b1 = the variable rate for the first independent variable

X1 = the first independent variable

b2 = the variable rate for the second independent variable

X2 = the second independent variable

3 -45

Multiple Regression
Month
Jan
Feb
Mar
April
May
June
July
August
Sept
Oct
Nov
Dec

Mhrs
1,340
1,298
1,376
1,405
1,500
1,432
1,322
1,416
1,370
1,580
1,460
1,455

Summer
0
0
0
0
1
1
1
1
1
0
0
0

Utilities Cost
$1,688
1,636
1,734
1,770
2,390
2,304
2,166
2,284
1,730
1,991
1,840
1,833

Data for Phoenix Factory

Utilities Cost Regression

3 -46

Multiple Regression
Constant
Std Err of Y Est
R Squared
No. of Observation
Degrees of Freedom
X Coefficient(s)
Std Err of Coef.

243.1114997159
55.5082829356447
0.96717927255452
12
9
1.0971575051946
0.210226332115593

510.49073361447
32.5489464532519

Multiple Regression for Phoenix

Factory Utilities Cost

3 -47

Multiple Regression
The results gives rise to the following equation:
Utilities cost = $243.11 + $1.097(Machine hours) +
($510.49 x Summer)
R2 = .967, or 96.7 percent of the variation in utilities
cost is explained by the machine hours and summer
variables.

3 -48

Managerial Judgment
Managerial judgment is critically
important in determining cost behavior,
and it is by far the most widely used
method in practice.

3 -49

Chapter Three

The End