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**PERILAKU BIAYA : Analisis dan Penggunaan**

BAB3 PERILAKU BIAYA : Analisis dan Penggunaan

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**Types of Cost Behavior Patterns**

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

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**Perilaku Biaya Examples of normally variable costs**

Merchandisers Cost of Goods Sold Service Organizations Supplies and travel Manufacturers Direct Material, Direct Labor, and Variable Manufacturing Overhead Merchandisers and Manufacturers Sales commissions and shipping costs Examples of normally fixed costs Merchandisers, manufacturers, and service organizations Real estate taxes, Insurance, Sales salaries Depreciation, Advertising

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**The Activity Base Units produced Machine hours**

A measure of the event causing the incurrence of a variable cost – a cost driver Miles driven Labor hours

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**Total cost remains constant within a narrow range of activity.**

Step-Variable Costs Total cost remains constant within a narrow range of activity. Cost Activity

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Step-Variable Costs Total cost increases to a new higher cost for the next higher range of activity. Cost Activity

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**The Linearity Assumption and the Relevant Range**

Economist’s Curvilinear Cost Function Total Cost Activity

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**The Linearity Assumption and the Relevant Range**

Economist’s Curvilinear Cost Function Total Cost Accountant’s Straight-Line Approximation (constant unit variable cost) Activity

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**The Linearity Assumption and the Relevant Range**

A straight line closely approximates a curvilinear variable cost line within the relevant range. Economist’s Curvilinear Cost Function Relevant Range Total Cost Accountant’s Straight-Line Approximation (constant unit variable cost) Activity

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**Types of Fixed Costs Fixed Costs Committed Discretionary Examples**

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

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**Trend Toward Fixed Costs**

Increased automation. Increase in salaried knowledge workers who are difficult to train and replace. Implications Managers are more “locked-in” with fewer decision alternatives. Planning becomes more crucial because fixed costs are difficult to change with current operating decisions.

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**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

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**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 , , , Rented Area (Square Feet)

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**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?

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**A mixed cost has both fixed and variable components.**

Mixed Costs A mixed cost has both fixed and variable components. Consider the following electric utility example.

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**Variable Utility Charge Fixed Monthly Utility Charge**

Mixed Costs X Y Total mixed cost Variable Utility Charge Total Utility Cost Fixed Monthly Utility Charge Activity (Kilowatt Hours)

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**Variable Utility Charge Fixed Monthly Utility Charge**

Mixed Costs X Y Total mixed cost Y = a + bX Variable Utility Charge Total Utility Cost Fixed Monthly Utility Charge Activity (Kilowatt Hours)

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**Variable Utility Charge Fixed Monthly Utility Charge**

Mixed Costs X Y Total mixed cost Y = a + bX Variable Utility Charge Total Utility Cost bX Fixed Monthly Utility Charge a Activity (Kilowatt Hours)

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**The Analysis of Mixed Costs**

Engineering Approach Account Analysis Scattergraph Method Least-Square Regression Method High-Low Method

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Account Analysis Each account is classified as either variable or fixed based on the analyst’s knowledge of how the account behaves.

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**Engineering Estimates**

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

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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.

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**Changein cost Change in units**

The High-Low Method Unit variable cost = Changein cost Change in units

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The High-Low Method Unit variable cost = $3,600 ÷ 4,000 units = $0.90 per unit

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The High-Low Method Unit variable cost = $3,600 ÷ 4,000 units = $0.90 per unit Fixed cost = Total cost – Total variable cost Fixed cost = $9,700 – ($0.90 per unit × 9,000 units) Fixed cost = $9,700 – $8,100 = $1,600

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The High-Low Method Unit variable cost = $3,600 ÷ 4,000 units = $0.90 per unit Fixed cost = Total cost – Total variable cost Fixed cost = $9,700 – ($0.90 per unit × 9,000 units) Fixed cost = $9,700 – $8,100 = $1,600 Total cost = Fixed cost + Variable cost (Y = a + bX) Y = $1,600 + $0.90X

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

The Scattergraph Method Plot the data points on a graph (total cost vs. activity). * Total Cost in 1,000’s of Dollars 10 20 Activity, 1,000’s of Units Produced X Y

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**Total Cost in 1,000’s of Dollars**

The Scattergraph Method Draw a line through the data points with about an equal numbers of points above and below the line. * Total Cost in 1,000’s of Dollars 10 20 Activity, 1,000’s of Units Produced X Y

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**Total Cost in 1,000’s of Dollars**

The Scattergraph Method The slope of this line is the variable unit cost. (Slope is the change in total cost for a one unit change in activity). Estimated fixed cost = $10,000 * Total Cost in 1,000’s of Dollars 10 20 Activity, 1,000’s of Units Produced X Y

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**The Scattergraph Method**

Slope = Change in cost Change in units Horizontal distance is the change in activity. * Total Cost in 1,000’s of Dollars 10 20 Activity, 1,000’s of Units Produced X Y Vertical distance is the change in cost.

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**Least-Squares Regression Method**

Accountants and managers may use computer software to fit a regression line through the data points. The cost analysis objective is the same: Y = a + bx Least-squares regression also provides a statistic, called the adjusted R2, that is a measure of the goodness of fit of the regression line to the data points.

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**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 near 100% since the data points are very close to the regression line. X Activity

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**The Contribution Format**

Let’s put our knowledge of cost behavior to work by preparing a contribution format income statement.

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**The Contribution Format**

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

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**The Contribution Format**

Used primarily for external reporting. Used primarily by management.

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End of Chapter 5

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Terimakasih, see you again, byeeee….!!!!!!

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CONTOH KASUS

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The High-Low Method If sales salaries and commissions are $10,000 when 80,000 units are sold and $14,000 when 120,000 units are sold, what is the variable portion of sales salaries and commission? a. $0.08 per unit b. $0.10 per unit c. $0.12 per unit d. $0.125 per unit

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The High-Low Method If sales salaries and commissions are $10,000 when 80,000 units are sold and $14,000 when 120,000 units are sold, what is the variable portion of sales salaries and commission? a. $0.08 per unit b. $0.10 per unit c. $0.12 per unit d. $0.125 per unit $4,000 ÷ 40,000 units = $0.10 per unit

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The High-Low Method If sales salaries and commissions are $10,000 when 80,000 units are sold and $14,000 when 120,000 units are sold, what is the fixed portion of sales salaries and commissions? a. $ 2,000 b. $ 4,000 c. $10,000 d. $12,000

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The High-Low Method If sales salaries and commissions are $10,000 when 80,000 units are sold and $14,000 when 120,000 units are sold, what is the fixed portion of sales salaries and commissions? a. $ 2,000 b. $ 4,000 c. $10,000 d. $12,000

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© 2008 McGraw-Hill Ryerson Limited. Cost Behaviour Merchandisers Cost of Goods Sold Manufacturers Direct Material, Direct Labour, and Variable Manufacturing.

© 2008 McGraw-Hill Ryerson Limited. Cost Behaviour Merchandisers Cost of Goods Sold Manufacturers Direct Material, Direct Labour, and Variable Manufacturing.

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