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To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-2
$80,000
same as output $60,000
F=
$60,000
$40,000
changes is a fixed $20,000
cost. 0 60 120 180 240
Units Produced (000)
direct proportion to
$24,000 Variable Cost
changes in output.
$12,000
0 60 120 180 240
Variable Units Produced (000)
1
8/7/2016
Total Costs
fixed and a variable $70,000
component. $50,000
$30,000
0 40 80 120 160 180
Units
200 Sold (000)
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-9 To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-10
y = a + bX $60,000
$50,000
$20,000
Kemiringan Garis:
Titik Potong:
Biaya variable $10,000
Biaya tetap
per unit
$-
0 2000 4000 6000 8000 10000 12000
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-11 To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-12
2
8/7/2016
Fungsi Biaya Variabel, secara Grafis Fungsi Biaya Total, secara Grafis
Fungsi Biaya Total : Y = $5X Fungsi Biaya Total: Y = $10,000 + $5X
$60,000 $70,000
$60,000
$50,000
$50,000
$40,000
$40,000
$30,000
$30,000
$20,000
$20,000
$10,000
$10,000
$- $-
0 2000 4000 6000 8000 10000 12000 0 2000 4000 6000 8000 10000 12000
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-13 To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-14
$20,000
$10,000
$-
0 2000 4000 6000 8000 10000 12000
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-15 To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-16
Metode analisis kuantitatif paling sederhana Suatu metode menghitung biaya tetap dan
Menggunakan hanya nilai-nilai teramati yang biaya variabel dengan menggunakan dua titik
tertinggi dan terendah yang berbeda, yaitu titik tertinggi dan titik
terendah.
Titik yang dipilih adalah titik periode dan
aktivitas tertinggi dan terendah.
Bila periode tertinggi dan terendah biaya tidak
sama dengan aktivitas, titik yang dipilih adalah
berdasarkan aktivitas.
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-17 To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-18
3
8/7/2016
Y = FC + (VCu * X)
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-19 To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-20
Berikut data biaya perawatan dan data jam tenaga kerja langsung yang
disajikan oleh PT DEWANTARA untuk 6 bulan pertama
21
PT DEWANTARA 22
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-21 To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-22
Metode Scattergraph:
23
Tertinggi Terendah
Langkah-langkahnya:
Total Biaya Rp 1.120.000 Rp 800.000 1. Buat grafik
Biaya Variabel Rp 560.000 Rp 240.000
2. Buat titik-titik di grafik
Biaya Tetap Rp 560.000 Rp 560.000
3. Tarik garis lurus dengan melewati titik-titik
Biaya Variabel = 100 x 5.600= 560.000 4. Hitung biaya variabel dan biaya tetap
(tertinggi) seperti dalam metode titik tertinggi dan
Biaya Variabel = 100 x 2.400= 240.000 terendah
(terendah)
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-23 To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-24
4
8/7/2016
PT Laras Hati
Biaya Reparasi Listrik dan Jam Tenaga Kerja Langsung
Metode Scattergraph
25 26
Bulan Biaya listrik Jam TKL
Suatu plot dari biaya terhadap tingkatan kegiatan Januari $ 640 34.000
horizontal (bisa biaya tenaga kerja langsung, jam tenaga kerja Agustus 500 26.000
langsung, jam mesin, unit output, dan persentase kapasitas) September 530 31.000
27 28
Jika proses produksi tidak berubah secara Rata-rata bulanan – biaya tetap = rata2
signifikan, maka aturan umum yang berlaku bulanan elemen biaya variable
adalah menggunakan data tiga bulanan (6.840/12) – 440
selama tiga bulan. 570 – 440
Sumbu x menunjukkan jumlah Jam TKL $130
Sumbu y menunjukkan biaya listrik Rata2 bulana variable/rata2 bulanan jam TKL
Komponen biaya tetap sebesar $ 440(ditentukan = biaya varable per TKL
sebagai tempat perpotongan garis kecenderungan
dengan sumbu vertikal) $130/35.000 = $0.0037
Analisis Regresi adalah metode statistik yang Metode ini memisah biaya menjadi tetap dan
mengukur jumlah rata-rata perubahan dalam variabel variabel dengan menggunakan persamaan
dependen yang terkait dengan suatu unit perubahan
dalam salah satu atau lebih variabel independen matematis.
Lebih akurat dari metode Tinggi-Rendah karena Disebut juga metode Least Square/ Kuadrat
persamaan regresi mengestimasi biaya menggunakan Terkecil atau Analisis Regresi Sederhana
informasi dari semua pengamatan; metode Tinggi-
Metode ini merupakan metode efektif , banyak
Rendah menggunakan hanya dua pengamatan
digunakan karena lebih akurat.
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-29
Resista Vikaliana, S.Si MM 26/12/2014
5
8/7/2016
PT Riau
Biaya Perawatan dan Data Jam Mesin
31 32 BULAN BIAYA PERAWATAN JAM KERJA
LANGSUNG
PERSAMAAN ANALISIS Januari Rp 768.000 6.800
1 2 3 4 5 6
Y Y1-Y X X1-X (X1-X)2 (X1-X) x (Y1-Y)
Oktober 660.000
Fungsi estimasi biaya = Rp 497.786 + 26.602 per
November 696.000
jam mesin (dibulatkan)
Desember 816.000
Resista Vikaliana, S.Si MM 26/12/2014 Resista Vikaliana, S.Si MM 26/12/2014
Total Rp 0 84.000 0 20.480.000 544.800.000
8.208.000
Jenis-jenis Regresi
Simple – mengestimasi hubungan antara
variabel dependen dan satu variabel
independen
Multi – mengestimasi hubungan antara
variabel dependen dan dua atau lebih
variabel independen
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10-35