HM-Ch03 Activity Cost Behaviour-Terj

3 -1
BAB
Perilaku Biaya
Aktivitas
3 -2
Objectives
1. Define cost behavior
for fixed,
After studying
this variable, and
mixed costs.chapter, you should
2. Explain the role be
of the
usage model
ableresource
to:
in understanding cost behavior.
3. Separate mixed costs into their fixed and
variable components using the high-low
method, the scatterplot method, and the
method of least squares.
continued
3 -3
Objectives
4. Evaluate the reliability of a cost equation.
5. Discuss the role of multiple regression in
assessing cost behavior.
6. Describe the use of managerial judgment in
determining cost behavior.
3 -4
Biaya Tetap
Biaya Tetap adalah
biaya yg tidak
mengalami perubahan
3 -5
Fixed Costs
Mesin potong disewa $
60.000/thn dan mampu
berproduksi 240.000
unit/tahun.
3 -6
Total Costs
Total Fixed Cost Graph

$120,000
$100,000
$80,000
$60,000
$40,000
$20,000
F = $60,000
Fixed Costs
0
60 120 180 240
Units Produced (000)
Lease of
Machines
$60,000
60,000
60,000
60,000
60,000
Number
of Units
0
60,000
120,000
180,000
240,000
Units
Cost
N/A
$1.00
0.50
0.33
0.25
3 -7
Cost per Unit
Unit Fixed Cost Graph

$1.00
Fixed Costs
$0.50
$0.33
$0.25
0
60 120 180 240

Lease of
Machines
$60,000
60,000
60,000
60,000
60,000
Number
of Units
0
60,000
120,000
180,000
240,000
Units
Cost
N/A
$1.00
0.50
0.33
0.25
3 -8
By Variabel : jumlah total by

berubah sebanding dengan
perubahan vol keg. ttp by/unit
tidak dipengaruhi (tetap)
Variable
Cost
Variable Cost
Ketika mesin potong memotong masingmasing unit, mereka menggunakan 0.1
kilowatt-jam sebesar $ 2.00. Sehingga,
ongkos masing-masing unit adalah $ 0.20 ($
2 x 0.1).
3 -9
3 -10
Total Costs
Total Variable Cost Graph

$48,000
$36,000
Yv = .20x
Variable Cost
$24,000
$12,000
0 60 120 180 240
Cost of
Power
$
0
12,000
24,000
36,000
48,000
Number
of Units
0
60,000
120,000
180,000
240,000
Units
Cost
$ 0
0.20
0.20
0.20
0.20
3 -11
Cost per Unit
Unit Variable Cost Graph

$0.40
$0.30
Variable Cost
$0.20
$0.10
0
60 120 180 240
Cost of
Power
$
0
12,000
24,000
36,000
48,000
Number
of Units
0
60,000
120,000
180,000
240,000
Units
Cost
$ 0
0.20
0.20
0.20
0.20
3 -12
Biaya Campuran
adalah biaya yang
memiliki unsur by
tetap dan by variabel
3 -13
Bagian penjualan
selain diberikan gaji
sering juga diberikan
komisi atas penj.
Total Costs
Mixed Cost Behavior
3 -14
$130,000
$110,000
$90,000
$70,000
$50,000
$30,000
0
40 80 120 160 180 200

Units Sold (000)
Inserts
Sold
40,000
80,000
120,000
160,000
200,000
Variable
Cost of
Selling
Fixed
Cost of
Selling
Total
Selling
Cost
Selling
Cost per
Unit
$ 20,000
40,000
60,000
80,000
100,000
$30,000
30,000
30,000
30,000
30,000
$ 50,000
70,000
90,000
110,000
130,000
$1.25
0.86
0.75
0.69
0.65
3 -15
Activity Cost Behavior Model

Input:
Materials
Energy
Labor
Activities
Activity
Output
Capital
Changes
in Input
Cost
Changes
in Output
Cost Behavior
3 -16
Sumber daya fleksibel adalah

sumber daya yg diperoleh saat
digunakan dan diperlukan.
Misalnya listrik dan bahan
baku
3 -17
Committed resources ad sumber daya yg

disediakan sebelum pemakaian. Misnya
membeli atau menyewa gedung sebelum
memulai aktivitas
3 -18
A step cost menggambarkan tingkat by yg

konstan selama rentang penggunaan
aktivitas & selanjutnya meningkat hingga
tkt biaya yg lbh tinggi pd rentang yg tetap
Step-Cost Behavior
3 -19
Step-Cost Behavior
Cost
$500
400
300
200
100
10
20
30
40
50
Activity Output (units)
3 -20
Step-Fixed Costs
Cost
$150,000
Rentang
Operasi
Normal
100,000
50,000
(Rentang
yg relevan)
2,500
5,000
Activity Usage
7,500
3 -21
Step-Cost Behavior
3 org insinyur msg2 memperoleh gaji $50,000
Masing2 dpt memperoses 2,500 pesanan/thn
$90,000 dibelanjakan pd persediaan untuk
merancang dan membangun aktivitas

Terdapat 6,000 pesanan dalam proses
Perusahaan mempuny kapasitas untuk
memproses 7,500 pesanan/thn
3 -22
Step-Cost Behavior
Available orders = Orders used + Orders unused
7,500 orders = 6,000 orders + 1,500 orders

Fixed engineering rate
= $150,000/7,500
= $20 per change order
Variable engineering rate = $90,000/6,000

= $15 per change order
3 -23
Step-Cost Behavior
Hubungan antara sumber daya yg disediakan dan
sumber daya yang digunakan dapat dilihat pada
persamaan :
Sumber daya yg tersedia = sumber daya yang
digunakan + kapasitas yg
tidak terpakai
3 -24
Step-Cost Behavior
Harga pesanan yg tersedia = Harga pesanan yg
digunakan + Harga pesanan yg tidak terpakai
= [($20 + $15) x 6,000] +
($20 x 1,500)
= $240,000
$ 30,000 kelebihan kapasitas rancang-bangun berarti
Sama
dgn total
bahwa suatu
produksi
barubiaya
bisa $150,000
diperkenalkan
yg dignkan
o/ insinyur
dgn atas
tanpa meningkatkan
belanjaan
sekarang
$90,000 persediaan.
rancang-bangun
.
3 -25
Methods for Separating Mixed Costs

The High-Low Method
The Scatterplot Method

The Method of Least Squares
Variable
Component
Fixed
Component
3 -26
Asumsi linearitas berasumsi bahwa

biaya-biaya variabel meningkat dan
langsung menyesuaikan banyaknya
unit yg diproduksi atau unit
aktivitas yg digunakan).
3 -27
Methods for Separating Mixed Costs
Y = a + bx
Total Cost
Total Fixed
Variable
Number of
CostCostUnits
per
Unit
3 -28
The High-Low Method

Month
January
February
March
April
May
Setup Costs
$1,000
1,250
2,250
2,500
3,750
Setup Hours
100
200
300
400
500
Step 1: Solve for variable cost (b)
3 -29
The High-Low Method

Month
January
February
March
April
May
Setup Costs
$1,000
1,250
2,250
2,500
3,750
b=
Setup Hours
100
200
300
400
500
High Cost Low Cost

High Units Low Units
3 -30
The High-Low Method

Month
January
February
March
April
May
Setup Costs
$1,000
1,250
2,250
2,500
3,750
b=
Setup Hours
100
200
300
400
500
High
$3,750
Cost Low Cost
High500
Units Low
Low Units
Units
3 -31
The High-Low Method

Month
January
February
March
April
May
Setup Costs
$1,000
1,250
2,250
2,500
3,750
b=
$3,750
Setup Hours
100
200
300
400
500
Low
$1,000
Cost
500 Low
100
Units
3 -32
The High-Low Method

b=
$3,750
$1,000
500
100
b = $6.875
Step 2: Using either the high cost or low cost,
solve for the total fixed cost (a).
3 -33
The High-Low Method

Y =
$3,750 =
$312.50 =
a +
b (x)
a + $6.875(500)
a
High
End
Y =
$1,000 =
$312.50 =
a +
b (x)
a + $6.875(100)
a
Low
End
The cost formula using the high-low method is:

Total cost = $312.50 + ($6.875 x Setup hours)
3 -34

Nonlinear Relationship
Activity
Cost
*
*
0
Activity Output
3 -35

Upward Shift in Cost Relationship
Activity
Cost
*
*
0
Activity Output
3 -36

Presence of Outliers
Activity
Cost
*
*
Estimated
fixed cost
0
Estimated
regression
line
Activity Output
3 -37

Month
Jan
Feb
Mar
Apr
May
Setup Costs Setup Hours

1,000
100
1,250
200
2,250
300
2,500
400
3,750
500
Spreadsheet Data for

Larson Company
3 -38

Regression Output:
Constant
Std. Err of Y Est
R Squared
No. of Observation
Degrees of Freedom
X Coefficient(s)
Std. Err of Coef.
125
299.304749934466
0.944300518134715
5
3
6.75
0.9464847243
Regression Output for

Larson Company
3 -39

The results give rise to the following equation:
Setup costs = $125 + ($6.75 x Setup hours)

R2 = .944, or 94.4 percent of the variation in
setup costs is explained by the number of setup
hours variable.
3 -40
3 -41
Coefficient of Correlation
Positive Correlation
r approaches +1
Machine Utilities
Hours
Costs
Machine Utilities
Hours
Costs
3 -42
Negative Correlation
r approaches -1
Hours of Industrial
Safety Accidents
Training
Hours of Industrial
Safety Accidents
Training
3 -43
No Correlation
r~0
Hair Accounting
Length
Grade
Hair Accounting
Length
Grade
3 -44
Multiple Regression
TC = b0 + ( b1X1) + (b2X2) + . . .
b0 = the fixed cost or intercept
b1 = the variable rate for the first independent variable

X1 = the first independent variable
b2 = the variable rate for the second independent variable

X2 = the second independent variable
3 -45
Multiple Regression
Month
Jan
Feb
Mar
April
May
June
July
August
Sept
Oct
Nov
Dec
Mhrs
1,340
1,298
1,376
1,405
1,500
1,432
1,322
1,416
1,370
1,580
1,460
1,455
Summer
0
0
0
0
1
1
1
1
1
0
0
0
Utilities Cost
$1,688
1,636
1,734
1,770
2,390
2,304
2,166
2,284
1,730
1,991
1,840
1,833
Data for Phoenix Factory

Utilities Cost Regression
3 -46
Multiple Regression
Constant
Std Err of Y Est
R Squared
No. of Observation
Degrees of Freedom
X Coefficient(s)
Std Err of Coef.
243.1114997159
55.5082829356447
0.96717927255452
12
9
1.0971575051946
0.210226332115593
510.49073361447
32.5489464532519
Multiple Regression for Phoenix

Factory Utilities Cost
3 -47
Multiple Regression
The results gives rise to the following equation:
Utilities cost = $243.11 + $1.097(Machine hours) +
($510.49 x Summer)
R2 = .967, or 96.7 percent of the variation in utilities
cost is explained by the machine hours and summer
variables.
3 -48
Managerial Judgment
Managerial judgment is critically
important in determining cost behavior,
and it is by far the most widely used
method in practice.
3 -49
Chapter Three
The End

HM-Ch03 Activity Cost Behaviour-Terj

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3 -1

Total Fixed Cost Graph

Cost per Unit

Unit Fixed Cost Graph

60 120 180 240

By Variabel : jumlah total by

Total Variable Cost Graph

Cost per Unit

Unit Variable Cost Graph

Mixed Cost Behavior

40 80 120 160 180 200

Activity Cost Behavior Model

Sumber daya fleksibel adalah

Committed resources ad sumber daya yg

A step cost menggambarkan tingkat by yg

Activity Output (units)

merancang dan membangun aktivitas

memproses 7,500 pesanan/thn

7,500 orders = 6,000 orders + 1,500 orders

Variable engineering rate = $90,000/6,000

Methods for Separating Mixed Costs

The Scatterplot Method

Asumsi linearitas berasumsi bahwa

Methods for Separating Mixed Costs

The High-Low Method

Step 1: Solve for variable cost (b)

The High-Low Method

High Cost Low Cost

The High-Low Method

The High-Low Method

The High-Low Method

The High-Low Method

The cost formula using the high-low method is:

The Scatterplot Method

The Scatterplot Method

The Scatterplot Method

The Scatterplot Method

The Method of Least Squares

Setup Costs Setup Hours

Spreadsheet Data for

The Method of Least Squares

Regression Output for

The Method of Least Squares

Setup costs = $125 + ($6.75 x Setup hours)

b1 = the variable rate for the first independent variable

b2 = the variable rate for the second independent variable

Data for Phoenix Factory

Multiple Regression for Phoenix

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