1. PERILAKU BIAYA : Analisis dan Penggunaan
BAB3
PERILAKU BIAYA : Analisis dan Penggunaan

2. Types of Cost Behavior Patterns
Recall the summary of our cost behavior discussion from Chapter 2.

3. 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

4. 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

5. 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

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

7. The Linearity Assumption and the Relevant Range
Economist’s Curvilinear Cost Function
Total Cost
Activity

8. The Linearity Assumption and the Relevant Range
Economist’s Curvilinear Cost Function
Total Cost
Accountant’s Straight-Line Approximation (constant unit variable cost)
Activity

9. 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

10. 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

11. 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.

12. 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

13. Fixed Costs and Relevant Range90
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)

14. 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?

15. 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.

16. 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)

17. 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)

18. 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)

19. The Analysis of Mixed Costs
Engineering Approach
Account Analysis
Scattergraph Method
Least-Square Regression Method
High-Low Method

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

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

22. 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.

23. Changein cost Change in units
The High-Low Method
Unit variable cost =
Changein cost Change in units

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

25. 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

26. 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

27. 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

28. 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

29. 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

30. 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.

31. 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.

32. 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

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

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

35. The Contribution Format
Used primarily for external reporting.
Used primarily by management.

36. End of Chapter 5

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

38. CONTOH KASUS

39. 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

40. 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

41. 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

42. 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