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Understanding Cost Behavior for Business Success

This guide explores cost behavior, fixed, variable, and mixed costs, activity-based costing, and methods to separate mixed costs. Learn how to analyze costs for efficient decision-making in business.

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Understanding Cost Behavior for Business Success

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  1. CHAPTER Activity Cost Behavior Dr. Suyatmini, SE.. M.Si

  2. COST BEHAVIOR • Perilakubiayaadalahsuatuistilahumumuntukmenggambarkanapakahsuatubiayajumlahnyatetapatauberubahdalamkaitannyadenganperubahantingkataktivitas. • Dalampraktik, biasanyaperilakubiayadikaitkandengantime horizon (Cakrawalawaktu): • Jangkapanjangsemuabiayaadalahvariabel • Jangkapendek paling tidakadasatujenisbiaya yang bersifattetap.

  3. COST BEHAVIOR FIXED COSTS A C T I V I T Y Step Fixed Costs Costs MIXED COSTS Step Variabel Costs VARIABLE COSTS

  4. Fixed Costs Suatubiaya yang jumlahnyatetapsamaketika output berubah..

  5. Fixed Cost Rp • Perunitberubahterbalikdgnperubahan volume, • Total tidakberubahdalamrelevan range ttt. Y = $25.000 $25.000 Relevan Range Q 0

  6. Biaya yang dalamjumlah total, bervariasisecaraproporsionalterhadapperubahan output. Variable Cost

  7. Variable Cost Rp Y = $100Q • Perunit tetap • Total berubah scr • proporsional dengan perubahan aktivitas $2.000 $1.000 Q 0 10 100

  8. Biaya yang memilikikomponentetapdanvariabel. Mixed Costs

  9. Mixed Costs Agenpenjualanseringdibayardengangaji yang ditambahdengankomisipenjualan.

  10. Mixed Cost Ada unsur tetap Ada unsur variabel Rp Y = a + bQ Y = bQ Y = a Q 0

  11. Input: Materials Energy Output Aktivitas Aktivitas Labor Capital Perubahandlmbiaya Input PerubahanpadaOutput PerilakuBiaya Model PerilakuBiayaAktivitas(Activity Cost Behavior Model)

  12. Flexible Resources Sumberdayafleksibeldipasoksaatdigunakandandibutuhkan. Contohnyabahanbakudanenergi.

  13. Committed Resources Sumberdaya yang terikatadlsumberdaya yang dipasoksebelumpenggunaan. Pembelianataupenyewaangedungdanperalatanadlhcontohdaribentukakuisisisumberdayadimuka.

  14. Biayabertahapmenampilkantingkatbiaya yang konstanuntukrentang output tertentudanpadatitiktertentunaikketingkatbiayayglebihtinggidimanabiayatsbttidakberubahuntukrentang output ygsama. Step-Cost Behavior

  15. Step-Cost Behavior Biaya $500 400 300 200 100 10 20 30 40 50 Output aktivitas(units)

  16. BiayaTetapBertahap Biaya $150,000 100,000 50,000 RentangOperasi Normal (rentang yang Relevan) 2,500 5,000 7,500 PenggunaanAktivitas

  17. Variable Component Fixed Component MetodeuntukMemisahkanBiayaCampuran • The High-Low Method • The Scatterplot Method • The Method of Least Squares • ManagementrJudgement

  18. The linearity assumptionmengasumsikanbahwabiayavariabelmeningkatsecaraproporsionaldenganjumlah unit yang diproduksi (ataukegiatan unit ygdigunakan)

  19. Total Cost Total Fixed Cost Variable Cost per Unit Number of Units MetodeuntukMemisahkanBiayaCampuran Y = a + bx

  20. The High-Low Method BulanBiayaPenyetalanWaktuPenyetelan (Jam) Januari $1,000 100 Februari 1,250 200 Maret 2,250 300 April 2,500 400 Mei 3,750 500 Step 1: Solve for variable cost (b)

  21. Biayatinggi– Biayarendah Unit tinggi – Unit rendah b = The High-Low Method BulanBiayaPenyetelanWaktuPenyetelan (jam) Januari $1,000 100 Februari 1,250 200 Maret 2,250 300 April 2,500 400 Mei 3,750 500

  22. $3,750 – Low Cost 500 – Low Units $3,750 – $1,000 500 – 100 b = b = The High-Low Method BulanSetup Costs Setup Hours Januari $1,000 100 Februari 1,250 200 Maret 2,250 300 April 2,500 400 Mei 3,750 500

  23. $3,750 – $1,000 500 – 100 b = The High-Low Method b = $6.875 Step 2: Using either the high cost or low cost, solve for the total fixed cost (a).

  24. The High-Low Method Y = a + b (x) High End $3,750 = a + $6.875(500) $312.50 = a Y = a + b (x) Low End $1,000 = a + $6.875(100) $312.50 = a The cost formula using the high-low method is: Total cost = $312.50 + ($6.875 x Setup hours)

  25. The Scatterplot Method

  26. Estimated regression line Estimated fixed cost The Scatterplot Method Activity Cost * * * * * * 0 Activity Output

  27. The Method of Least Squares Spreadsheet Data for Larson Company

  28. The Method of Least Squares

  29. The Method of Least Squares Hasil tersebutmenimbulkan persamaan berikut: Biayapenyetalan= $125 + ($6.75 x jam penyetelan). R2 = .944, atau94.4 persenvariabilitasbiayapenyetalandijelaskanolehwaktupenyetalan.

  30. Coefficient of Correlation Positive Correlation r approaches +1 Jam mesin Biayautilitas Jam mesin Biayautilitas

  31. Coefficient of Correlation Negative Correlation r approaches -1 Kecelakaan Industrial Kecelakaan Industrial Jam pelatihankeselamatan Jam pelatihankeselamatan

  32. Coefficient of Correlation Tidakadakorelasi(No Correlation) r ~ 0 Panjangrambut NilaiAkuntansi Panjangrambut NilaiAkuntansi

  33. Multiple Regression TC = b0 + ( b1X1) + (b2X2) + . . . b0 = biayatetapataupotongan b1 = biayavariabel per unit untukvariabelbebaspertama X1 = variabelbebaspertama b2= biayavariabel per unit untukvariabelbebaskedua X2 = variabelbebaskedua

  34. Multiple Regression Data for Phoenix Factory Utilities Cost Regression

  35. Multiple Regression Multiple Regression for Phoenix Factory Utilities Cost

  36. Multiple Regression • Hasiltersebutmenimbulkanpersamaanberikut: • Biayautilitas= $243.11 + $1.097(jam mesin) + ($510.49 x Summer) • R2 = .967, or 96.7 persen dari variasi biaya utilitas dijelaskan oleh variabel jam mesin dan musim panas

  37. Managerial Judgment Pertimbanganmanajerialmerupakanhal yang sangatpentingdalammenentukanperilakubiaya, dansejauhinimerupakanmetode yang paling seringdigunakan.

  38. Chapter Three The End

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