Analisis Perilaku Biaya Pertemuan 02

Presentation on theme: "Analisis Perilaku Biaya Pertemuan 02"— Presentation transcript:

Analisis Perilaku Biaya Pertemuan 02
Matakuliah : A Akuntansi Biaya Tahun : 2009 Analisis Perilaku Biaya Pertemuan 02

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

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

Latihan soal teori Q3-5 What computational methods are available for separating the fixed and variable components of semivariable costs? 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? 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: Month Machine Hours Maintenance Cost March 2.550 \$1.275 April 2.300 1.200 May 2.100 1.100 June 2.600 1.300 July 2.350 1.225 August 2.450 1.250 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 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. Month Electricity Cost Machne Hours January \$1.600 2.790 February 1.510 2.680 March 1.500 2.600 April 1.450 2.500 May 1.460 2.510 June 1.520 2.610 July 1.570 2.750 August 1.530 2.700 September 1.480 2.530 October 1.470 2.520 November 2.490 December 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. Bina Nusantara