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PERTEMUAN 2. KONSEP BIAYA DAN KLASIFIKASI BIAYA. Pengertian.

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pengertian
Pengertian

Cost (biaya) adalah alat pengukur pengorbanan sumber daya ekonomis untuk melakukan kegiatan tertentu.Expense( beban) adalah biaya yang bermanfaat dan telah dikorbankan. Apabila manfaat suatu barang atau jasa telah digunakan, maka biaya barang atau jasa itu menjadi beban. Sebaliknya , biaya yang belum dikorbankan diklasifikasikan sebagai “Aktiva” karena masih bermanfaat pada masa yang akandatang.

klasifikasi biaya
Klasifikasi Biaya

1. Klasifikasi Umum Biaya. : Biaya Produksi. Terdiri dari 3 jenis yaitu : a. Direct Material. Adalah bagian yang menjadi bagian tidak terpisahkan dari produk jadi, dan dapat ditelusuri secara fisik dan mudah ke produk tersebut. Dikenal juga Indirect Material yaitu bahan yang digunakan untuk produksi yang tidak diklasifikasikan sebagai bahan langsung.

slide4
b. Direct Labor Adalah adalah biaya yang terlibat dalam kegiatan produksi yang dapat diidentifikasi dengan produk dan mudah untukditelusuri kepada produk jadi. Indirect Labor adalah biaya tenaga kerja yang terlibat dalam produksi tetap tidak diklasifikasikan sebagai tenaga kerja langsung.
slide5
c. Overhead Pabrik. Adalah biaya mencakup biaya prosuksi yang tidak termasuk dalam direct material dan direct labor. Termasuk disini adalah indirect manterial dan indirect labor. Biaya Direct Material ditambah dengan Direct Labor disebut “Prime Cost” dan biaya direct labor ditambah dengan biaya overhead pabrik disebut “ Conversion Cost”.
slide6
Biaya Non Produksi ( Biaya Priodik). 1. Biaya Pemasaran dan Penjualan. 2. Biaya Administrasi.
slide7
Klasifikasi Biaya dalam Laporan Keuangan : 1. Neraca. Dalam perusahaan manufaktur terdapat tiga persediaan dalam neraca yaitu

a. Persediaan bahan baku,

b. Barang dalam proses

c.Barang jadi.

Sedangkan perusahaan dagang, hanya mempunyai satu persediaan.

slide8
2. Laporan Rugi Laba. Perhitungan biaya-biaya dapat dilihat pada laporan perhitungan rugi dan laba secara jelas baik perusahaan manufaktur dan perusahaan dagang.Perhitungan Harga Pokok Produksi yang ada pada perusahaan manufaktur adalah Biaya direct material + Direct labor dan Overhead Pabrik.
slide9
3. Klasifikasi Biaya Untuk Memprediksi Perilaku Biaya. Dalam pembahasan ini ditekankan untuk membedakan biaya variabel dan tetap. Pemisahkan biaya tetap dan variabel dari“Biaya Semi Variabel” dengan 3 metode :a. Metode High and low.(titik rendah dan tinggi)b. Metode Least Square./Linear regression (Regresi linear)c. Metode Scatter Diagram ( Diagram pencar)
slide10
4. Klasifikasi Biaya untuk Pembebanan Biaya ke Obyek Biaya. Obyek biaya adalah segala sesuatu di mana data biaya termasuk produk, lini produk, konsumen, pekerjaan dan subunit organisasi yang terdiri dari biaya langsung dan tidak langsung.
slide11
5. Klasifikasi Biaya Untuk Pembuat Keputusan.Biaya sangat penting sebagai alat Keputusan manajemen. Hal inilah manajemen harus memahami konsep biaya Diffrential Cost, Opportunity Cost, Sunk Cost.
slide12
Diffrential Revenue dan Diffrential Cost

Diffrential Cost disebut juga Relevant Cost atau Incremental Cost. Differential cost adalah perbedaan biaya antara dua alternatif, sedangkan Difffrential revenue adalah perbedaan penghasilan antara dua alternatif. Perbedaan umum Antara dua alternatif yang relevan dalam pembuatan keputusan dalam kondisi tidak berubah dibawah berbagai alternatif dan tidak dipengaruhi oleh keputusan yang telah dibuat dapat diabaikan. Contoh:PT.ABC hendak memilih alternatif menggunakan komputer merk A dan B dioperasikan untuk disewakan. Keputusan manajemen, tergantung kepada operator yang menggunakan komputer tsb, apakah terdapat perbedaan upahnya. Selisih upah operator itulah yang disebut “Diffrential Cost”.

slide13
Opportunity Cost.

Adalah manfaat potensial yang hilang atau dikorbankan karena adanya keputusan untuk memilih nya satu alternatif yang lebih menguntungkan. Manfaat potensial berupan Revenue (pendapatan), laba bersih atau Cost saving. Opportunity hanya ada dalam pengertian ekonomi dan tidak dicatat dalam buku besar.

slide14
Contoh Opportunity cost. Taksiran laba daqri kontrak rumah $ 100.000 Opportunity cost 120.000 Taksiran rugi (laba) jika diadakan ( 20.000)

“kost” untuk mahasiswa/karyawan (alternatif1)

slide15
Taksiran laba kalau menyewakan rumah $ 130.000Opportunity Cost 120.000Taksiran laba jika menyerwakan rumah $ 20.000 Manajemen sebaiknya menyewakan rumah tersebut kepada orang yang membutuhkan atau pihak perusahaan .
slide16
Sunk Cost : Biaya Tertanam.

Adalah biaya yang dalam situasi tertentu tidak dapat diperoleh kembali, pengeluaran yang telah dilakukan pada masa lalu semuanya tidak dapat diperoleh kembali. Contohnya, Keputusan mengganti mesin lama dengan yang baru, maka nilai aktiva lama atau nilai bukunya setelah penyusutan aktiva lama adalah “Sunk Cost” dan tidak relevan untuk dipertimbangkan dalam penggantian mesin baru tersebut.

UNTUK LEBIH JELASNYA MASALAH TERSEBUT DIATAS DAPAT DILIHAT PADA POWER POINT BERIKUT INI :

types of cost behavior patterns
Types of Cost Behavior Patterns

Recall the summary of our cost behavior discussion from Chapter 2.

the activity base

Unitsproduced

Machine hours

Miles driven

Labor hours

The Activity Base

A measure of the event that causes the incurrence of a variable cost – a cost driver

true variable cost example
True Variable Cost Example

Your total long distance telephone bill is based on how many minutes you talk.

Total Long DistanceTelephone Bill

Minutes Talked

variable cost per unit example
Variable Cost Per Unit Example

The cost per minute talked is constant. For example, 10 cents per minute.

Per MinuteTelephone Charge

Minutes Talked

step variable costs
Step-Variable Costs

Total cost remainsconstant within anarrow range ofactivity.

Cost

Activity

step variable costs22
Step-Variable Costs

Total cost increases to a new higher cost for the next higher range of activity.

Cost

Activity

the linearity assumption and the relevant range

Exh.

5-4

A straight line closely approximates a curvilinear variable cost line within the relevant range.

RelevantRange

Accountant’s Straight-Line Approximation (constant unit variable cost)

The Linearity Assumption and the Relevant Range

Economist’sCurvilinear Cost Function

Total Cost

Activity

total fixed cost example

Exh.

5-5

Total Fixed Cost Example

Your monthly basic telephone bill is probably fixed and does not change when you make more local calls.

Monthly Basic Telephone Bill

Number of Local Calls

fixed cost per unit example

Exh.

5-5

Fixed Cost Per Unit Example

The fixed cost per local call decreases as more local calls are made.

Monthly Basic Telephone Bill per Local Call

Number of Local Calls

perilaku biaya cost behavior
Perilaku Biaya (Cost Behavior)

Examples of normally variable costs

Service Organizations

Supplies and travel

Merchandisers

Cost of Goods Sold

Merchandisers and Manufacturers

Sales commissions and shipping costs

Manufacturers

Direct Material, Direct Labor, and Variable Manufacturing Overhead

Examples of normally fixed costs

Merchandisers, manufacturers, and service organizations

Real estate taxes, Insurance, Sales salariesDepreciation, Advertising

types of fixed costs
Types of Fixed Costs

Committed

Long-term, cannot be reduced in the short term.

Discretionary

May be altered in the short-term by current managerial decisions

Examples

Depreciation on Buildings and Equipment

Examples

Advertising and Research and Development

fixed costs and relevant range
Example: Office space is available at a rental rate of $30,000 per year in increments of 1,000 square feet. As the business grows more space is rented, increasing the total cost.

Continue

Fixed Costs and Relevant Range
fixed costs and relevant range29

Exh.

5-6

Fixed Costs and Relevant Range

90

Total cost doesn’t change for a wide range of activity, and then jumps to a new higher cost for the next higher range of activity.

Relevant Range

60

Rent Cost in Thousands of Dollars

30

0

0 1,000 2,000 3,000 Rented Area (Square Feet)

fixed costs and relevant range30
Fixed Costs and Relevant Range
  • Step-variable costs can be adjusted more quickly and . . .
  • The width of the activity steps is much wider for the fixed cost.

How does this type of fixed cost differ from a step-variable cost?

mixed costs

Y

X

Mixed Costs

A mixed cost has both fixed and variablecomponents. Consider the example of utility cost.

Total mixed cost

Total Utility Cost

Variable Cost per KW

Fixed MonthlyUtility Charge

Activity (Kilowatt Hours)

mixed costs32

Y

X

Mixed Costs

Total mixed cost Y = a + bX

Total Utility Cost

Variable Cost per KW

Fixed MonthlyUtility Charge

Activity (Kilowatt Hours)

the analysis of mixed costs
The Analysis of Mixed Costs

Account Analysis

Engineering Approach

Scattergraph Plot

High-Low Method

Least-Square Regression Method

account analysis engineering estimates
Account Analysis & Engineering Estimates

Each account is classified as eithervariable or fixed based on the analyst’s knowledge of how the account behaves.

Cost estimates are based on an evaluation of production methods, and material, labor and overhead requirements.

the scattergraph method

Y

20

*

*

*

*

*

*

*

*

Total Cost in1,000’s of Dollars

*

*

10

0

X

0 1 2 3 4

Activity, 1,000’s of Units Produced

The Scattergraph Method

Plot the data points on a graph (total cost vs. activity).

quick and dirty method
Quick-and-Dirty Method

Draw a line through the data points with about anequal numbers of points above and below the line.

Y

20

*

*

*

*

*

*

*

*

Total Cost in1,000’s of Dollars

*

*

10

Intercept is the estimated fixed cost = $10,000

0

X

0 1 2 3 4

Activity, 1,000’s of Units Produced

quick and dirty method37
Quick-and-Dirty Method

The slope is the estimated variable cost per unit.

Slope = Change in cost ÷ Change in units

Y

20

*

*

*

*

*

*

*

*

Total Cost in1,000’s of Dollars

*

*

10

Horizontal distance is the change in activity.

Vertical distance is the change in cost.

0

X

0 1 2 3 4

Activity, 1,000’s of Units Produced

the high low method
The High-Low Method

WiseCo recorded the following production activity and maintenance costs for two months:

Using these two levels of activity, compute:

  • the variable cost per unit;
  • the fixed cost; and then
  • express the costs in equation form Y = a + bX.
slide39

The High-Low Method

Changein costChange in units

  • Variable cost per unit = Change in cost ÷ change in units
slide40

The High-Low Method

  • Variable cost per unit = $2,400 ÷ 3,000 units

= $0.80 per unit

slide41

The High-Low Method

  • Variable cost = $2,400 ÷ 3,000 units = $0.80 per unit
  • Fixed cost = Total cost – Total variable cost
  • Fixed cost = $9,800 – ($0.80 per unit × 8,000 units)
  • Fixed cost = $9,800 – $6,400 = $3,400
slide42

The High-Low Method

  • Variable cost = $2,400 ÷ 3,000 units = $0.80 per unit
  • Fixed cost = Total cost – Total variable cost
  • Fixed cost = $9,800 – ($0.80 per unit × 8,000 units)
  • Fixed cost = $9,800 – $6,400 = $3,400
  • Total cost = Fixed cost + Variable cost (Y = a + bX) Y = $3,400 + $0.80X
least squares regression method
Software can be used to fit a regression line through the data points.

The cost analysis objective is the same: Y = a + bx

Least-Squares Regression Method

Least-squares regression also provides a statistic, called the R2, that is a measure of the goodnessof fit of the regression line to the data points.

least squares regression method44
Least-Squares Regression Method

R2 is the percentage of the variation in total cost explained by the activity.

Y

20

*

*

*

*

*

*

*

*

*

*

Total Cost

10

R2 for this relationship is near100% since the data points arevery close to the regression line.

0

X

0 1 2 3 4

Activity

cost estimation methods regression analysis

Independent variables are the cost drivers that are correlated with the dependent variables.

Dependent variables are caused by the independent variables.

Cost Estimation MethodsRegression Analysis

A statistical method used to create an equation relating independent (or X) variables to dependent (or Y) variables.

Past data is used to estimate relationships between costs and activities.

cost estimation methods regression analysis46
Cost Estimation MethodsRegression Analysis

The simple cost model is actually a regression model:

TC = F + VX

Caution: Before doing the analysis, take time to determine if a logical relationship between the variables exists.

This model will only be useful within a relevant range of activity.

cost estimation methods regression analysis47
Cost Estimation MethodsRegression Analysis
  • A set of data can be regressed using several techniques:
  • Manual computations
  • SPSS or SAS Statistical Software
  • Excel or other spreadsheet

Each regression model has an R-square (R2) measure of how good the model is.

Range of R2 = 0 to 1.0

The result of the regression process is a regression model:

TC = F + VX

simple regression analysis example
Simple Regression AnalysisExample

Fasco wants to know it’s average fixed cost and variable cost per unit.

Using the data to the right, let’s see how to do a regression using Excel.

simple regression analysis example49
Simple Regression AnalysisExample
  • You will need three pieces of information from your regression analysis:
  • Estimated Variable Cost per Unit (line slope)
  • Estimated Fixed Costs (line intercept)
  • Goodness of fit, or R2

To get these three pieces of information we will need to use THREE different excel functions.

LINEST, INTERCEPT, & RSQ

simple regression using excel 2000
Simple Regression Using Excel 2000

First, open the excel file with your data and click on “Insert” and “Function”

simple regression using excel 200051
Simple Regression Using Excel 2000

When the function box opens, click on“Statistical”, then on “LINEST”

simple regression using excel 200052
Simple Regression Using Excel 2000

By clicking on the buttons to the left, you can highlight the desired cells directly from the spreadsheet.

1. Enter the cell range for the cost amounts in the “Known_y’s” box.

2. Enter the cell range for the quantity amounts in the “Known_x’s” box.

simple regression using excel 200053
Simple Regression Using Excel 2000

The Slope, or estimated variable cost per unit, is identified here. Click OK to put this value on your spreadsheet.

simple regression using excel 200054
Simple Regression Using Excel 2000

As previously, enter the appropriate cell ranges in their appropriate places.

The estimated fixed cost is identified here.

simple regression using excel 200055
Simple Regression Using Excel 2000

As previously, enter the appropriate cell ranges in their appropriate places.

The estimated R2 for your estimated cost function is identified here.

the contribution format

The contribution margin format emphasizes cost behavior. Contribution margin covers fixed costsand provides for income.

The Contribution Format