Materi 3 Perilaku Biaya

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COST BEHAVIOR: ANALYSIS

AND USE
After studying Chapter 3, you should be able to:
1. Understand how fixed and variable costs
behave and ow to use them to predict costs.
2. Use a scattergraph plot to diagnose cost
behavior.
3. Analyze a mixed cost using the high-low
method.
4. Prepare an income statement using the
contribution format.
5. Analyze a mixed cost using the least-squares
regression method (Appendix 3A)
True Variable Cost
Variabel
Cost
Step-Variable Cost

Committed Fixed Cost


Fixed Cost
Discretionary Fixed Cost

Mixed Cost
1. Scattergraph Plot Method
2. High-Low Method
3. Least-Squares Regression Method
Bulan Unit Diproses Total Biaya
Januari 8.000 Rp 140.000
Februari 4.500 100.000
Maret 7.000 125.000
April 9.000 155.000
Mei 3.750 100.000
Juni 6.000 125.000
Juli 3.000 85.000
Agustus 5.000 115.000
Total Biaya

Rp180.000
Rp160.000
Rp140.000
Rp120.000
Rp100.000
Total Biaya
Rp80.000
Rp60.000
Rp40.000
Rp20.000
Rp0
0 2.000 4.000 6.000 8.000 10.000
Unit Total Biaya
Diproses
Tkt aktivitas yang 9.000 155.000
tinggi (April)
Tkt aktivitas yang 3.000 85.000
rendah (Juli)
Perubahan 6.000 70.000
Change in cost
Variable Cost =
Change in activity
70.000 =
Variable Cost = 11,67
6.000
Biaya Tetap = Total Biaya – Biaya Variabel
= 155.000 – (11,67 x 9.000)
= 155.000 - 105.030
= 49.970
Formula: Y = 49.970 + 11,67 X
Total Biaya

Rp180.000
Rp160.000
Rp140.000
Rp120.000
Rp100.000
Total Biaya
Rp80.000
Rp60.000
Rp40.000
Rp20.000
Rp0
0 2.000 4.000 6.000 8.000 10.000
Formula:
Y = a + bX
a = biaya tetap
b = biaya variabel per unit aktivitas
Penjualan XXXX
Dikurang biaya variabel:
- Biaya produksi variabel XXX
- Biaya penjualan variabel XXX
- Biaya administrasi variabel XXX XXX
Marjin kontribusi XXX
Dikurang biaya tetap:
- Biaya produksi tetap XXX
- Biaya penjualan tetap XXX
- Biaya administrasi tetap XXX XXX
Laba bersih operasi XXX
Mencari satu contoh dan menganalisisnya
dengan menggunakan Least-Squares
Regression Method disertai penjelasan
tentang tahapan-tahapan proses yang terjadi
sampai menghasilkan formula regresinya.

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