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Analisis Perilaku Biaya Pertemuan 02 Matakuliah: A0486 - Akuntansi Biaya Tahun: 2009.

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Presentation on theme: "Analisis Perilaku Biaya Pertemuan 02 Matakuliah: A0486 - Akuntansi Biaya Tahun: 2009."— Presentation transcript:

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2 Analisis Perilaku Biaya Pertemuan 02 Matakuliah: A0486 - Akuntansi Biaya Tahun: 2009

3 Bina Nusantara Latihan soal teori Q3-1 Explain the difference between fixed, variable, and semivariable costs

4 Bina Nusantara Latihan soal teori Q3-3 Why should semivariable costs be segregated into their fixed and variable components

5 Bina Nusantara Latihan soal teori Q3-5 What computational methods are available for separating the fixed and variable components of semivariable costs?

6 Bina Nusantara Latihan soal teori Q3-6 What are the advantages and disadvantages of each of the three different methods of separating fixed and variable components of costs?

7 Bina Nusantara Latihan soal hitungan E3-1 High and Low Points Method. Maddleson Incorporated wants to segregate the fixed and variable portions of maintenance cost, believed to be a semivariable cost, as measured againts machine hours. The following information has been provided for the most recent six months: MonthMachine HoursMaintenance Cost March2.550$1.275 April2.300 1.200 May2.100 1.100 June2.600 1.300 July2.350 1.225 August2.450 1.250

8 Bina Nusantara Latihan soal hitungan Required: Using the high and low points method, computer the variable cost rate and the fixed cost for maintenance cost

9 Bina Nusantara Latihan soal hitungan E3-4 Method of Least Squares. The following data were collected for the most recent twelve-month period by the cost accountant in the one of Richardson Company’s manufacturing plants. MonthElectricity CostMachne Hours January$1.6002.790 February 1.5102.680 March 1.5002.600 April 1.4502.500 May 1.4602.510 June 1.5202.610 July 1.5702.750 August 1.5302.700 September 1.4802.530 October 1.4702.520 November 1.4502.490 December 1.4602.520

10 Bina Nusantara Latihan soal hitungan Required: Using the method of least squares, computer the fixed cost and the variable cost rate for electricity cost. Round estimates to the nearest cent.

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