BAB 3_PERILAKU BIAYA b3 perilaku biaya

PERILAKU BIAYA :

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BAB

Types of Cost Behavior Patterns

Summary of Variable and Fixed Cost Behavior

Cost

In Total

Per Unit

Variable

Total variable cost is

Variable cost per unit remains

proportional to the activity

the same over wide ranges

level within the relevant range.

of activity.

Fixed

Total fixed cost remains the

Fixed cost per unit goes

same even when the activity

down as activity level goes up.

level changes within the

relevant range.

Perilaku Biaya

Merchandisers

Cost of Goods Sold

Manufacturers

Direct Material, Direct

Labor, and Variable

Manufacturing Overhead

Merchandisers and

Manufacturers

Sales commissions and

shipping costs

Service Organizations

Supplies and travel

Examples of normally variable costs

Examples of normally fixed costs

Merchandisers, manufacturers, and

service organizations

The Activity Base

Machine

hours

Labor

hours

Units

produced

Miles

driven

Step-Variable Costs

Activity

C

o

st

Total cost remains

constant within a

Step-Variable Costs

Activity

C

o

st

Total cost increases to a

new higher cost for the

The Linearity Assumption and the

Relevant Range

To

ta

l

C

o

st

Economist’s

Curvilinear Cost

Activity

Curvilinear Cost

Function

Accountant’s Straight-Line

Approximation (constant

unit variable cost)

To

ta

l

C

o

st

Relevant

_Range

The Linearity Assumption and the

Relevant Range

Accountant’s Straight-Line

Approximation (constant

unit variable cost)

Economist’s

Curvilinear Cost

Function

A straight line

closely

approximates

a curvilinear

variable cost

line within the

relevant

range.

A straight line

closely

approximates

a curvilinear

variable cost

line within the

Types of Fixed Costs

Fixed Costs

Discretionary

May be altered in the

short-term by current

managerial decisions

Committed

Long-term, cannot be

reduced in the short

term.

Examples

Depreciation on

Buildings and

Equipment

Examples

Advertising and

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.

Implications

Managers are more “locked-in” with fewer decision

alternatives.

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.

Fixed Costs and Relevant Range

R

Fixed Costs and Relevant Range

90

Relevant

Range

Total cost doesn’t

change for a

wide

range of activity,

and then jumps to a

How does this type

of fixed cost differ

from a step-variable

cost?

Step-variable costs

can be adjusted more

quickly and . . .

The width of the

activity steps is much

wider for the fixed

cost.

A mixed cost

has both fixed

and variable

components.

Mixed Costs

Consider the

Fixed Monthly

Utility Charge

Variable

Utility Charge

Activity (Kilowatt Hours)

To

Mixed Costs

X

Y

Tot

al m

ixe

d c

Tot

al m

Activity (Kilowatt Hours)

To

Mixed Costs

X

Y

The total mixed cost line can be expressed

as an equation:

Y = a + bX

Where:

Y

= the total mixed cost

a

= the total fixed cost (the

vertical intercept of the line)

b

= the variable cost per unit of

activity (the slope of the line)

Fixed Monthly

Utility Charge

Variable

Utility Charge

Activity (Kilowatt Hours)

To

Mixed Costs

bX

a

The Analysis of Mixed Costs

Engineering Approach

Account Analysis

Scattergraph Method

Account Analysis

Engineering Estimates

Cost estimates are based on an evaluation

of production methods, and material, labor

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.}

The High-Low Method

Units

Cost

High activity level

9,000

$

9,700

Low activity level

5,000

6,100



Unit variable cost =

Change



in cost

Change in units

Units

Cost

High activity level

9,000

$

9,700

Low activity level

5,000

6,100

Change

4,000

$

3,600

Units

Cost

High activity level

9,000

$

9,700

Low activity level

5,000

6,100

Change

4,000

$

3,600

The High-Low Method

Units

Cost

High activity level

9,000

$

9,700

Low activity level

5,000

6,100

Change

4,000

$

3,600

The High-Low Method



Unit variable cost = $3,600 ÷ 4,000 units = $0.90 per unit



Fixed cost = Total cost – Total variable cost



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

Units

Cost

High activity level

9,000

$

9,700

Low activity level

5,000

6,100

Change

4,000

$

3,600

The Scattergraph Method

Plot the data points on a

graph (total cost vs. activity).

0 1 2 3 4

Activity, 1,000’s of Units Produced

The Scattergraph Method

Draw a line through the data points with about an

equal numbers of points above and below the line.

0 1 2 3 4

Activity, 1,000’s of Units Produced

The Scattergraph Method

Estimated fixed cost = $10,000

0 1 2 3 4

Activity, 1,000’s of Units Produced

X

Y

The slope of this line is the variable unit

cost. (Slope is the change in total cost

The Scattergraph Method

Slope = Change in cost

Change in units

Horizontal distance is

the change in activity.

0 1 2 3 4

Activity, 1,000’s of Units Produced



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 Method

Least-squares regression also provides a statistic, called

the adjusted R

2

, that is a measure of the goodness

of fit of the regression line to the data points.

Least-squares regression also provides a statistic, called

Least-Squares Regression Method

R

2

is the percentage of the variation

in total cost explained by the activity.

R

2

for this relationship is near

100% since the data points are

very close to the regression line.

Let’s put our

knowledge of cost

behavior to work by

preparing a

contribution format

income statement.

The Contribution Format

Total

Unit

Sales Revenue

$

100,000

$

50

Less: Variable costs

60,000

30

Contribution margin

$

40,000

$

20

Less: Fixed costs

30,000

Net income

$

10,000

The

contribution margin

format emphasizes cost

behavior.

Contribution margin

covers fixed costs

The Contribution Format

Comparison of the Contribution Income Statement

with the Traditional Income Statement

Traditional Approach

Contribution Approach

(costs organized by function)

(costs organized by behavior)

Sales

$

100,000

Sales

$

100,000

Less cost of goods sold

70,000

Less

variable expenses

60,000

Gross margin

$

30,000

Contribution margin

$

40,000

Less operating expenses

20,000

Less

fixed expenses

30,000

Net income

$

10,000

Net income

$

10,000

Used primarily for

external reporting.

Terimakasi

h,

see you

again,

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

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

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

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

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

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

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

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

The High-Low Method

Total cost = Total fixed cost +

Total variable cost

$14,000 = Total fixed cost +

($0.10 × 120,000 units)

Total fixed cost = $14,000 - $12,000