Akuntansi Manajemen: Analisis Perilaku Biaya

Analisis Perilaku Biaya

1. 2 . ANALISIS PERILAKU BIAYA KAD : Mahasiswa mampu menjelaskan dan mengklasifikasikan biaya berdasarkan perilakunya serta memisahkan biaya ke dalam biaya tetap dan biaya variabel dengan menggunakan berbagai metode pemisahan biaya.

2. Referensi Materi 2 Garrison, Ray H., Eric Noreen, and Peter C. Brewer, 2021, Managerial Accounting, 17 th Ed, New York: McGraw-Hill Education.  Chapter 1 Garrison, Ray H., Eric Noreen, and Peter C. Brewer, 2012, Managerial Accounting, 14 th Ed, New York: McGraw-Hill Education.  Chapter 2 Hansen, Don R., Maryenne M. Mowen, and Liming Guan, 2009, Cost Management, Accounting and Control, 6th Ed. South-Western: Cengage Learning .  Chapter 3

3. Definisi perilaku biaya Klasifikasi biaya berdasarkan perilakunya Jenis biaya variabel dan biaya tetap Analisis/pemisahan biaya campuran Laporan laba rugi dengan format marjin kontribusi. Sub Bahasan

4. 1. Definisi perilaku biaya

5. Perilaku biaya ( cost behavior ) menunjukkan bagaimana suatu biaya bereaksi terhadap perubahan tingkat aktivitas Saat tingkat aktivitas naik dan turun, biaya tertentu mungkin ikut naik dan turun, atau mungkin tetap/konstan.

6. Aktivitas merupakan suatu ukuran dari apa yang menyebabkan timbulnya suatu biaya Units produced Miles driven Labor hours Machine hours Aktivitas ( Activity )

7. 2 . Klasifikasi biaya berdasarkan perilakunya

8. Berdasarkan perilakunya, biaya diklasifikasikan sebagai berikut: Biaya variable (v ariable cost ) Biaya tetap (f ixed cost ) Biaya campuran (m ixed cost )

9. Biaya Variabel (Variable Cost)

10. Definisi Variable Cost

11. Definisi Variable Cost

12. Total Variable Cost Your total long distance telephone bill is based on how many minutes you talk. Minutes Talked Total Long Distance Telephone Bill

13. Direct Material Cost Number of Units $ 0 0 $0. 20 12,000 60,000 0.20 24,000 120,000 0.20 36,000 180,000 0.20 48,000 240,000 0.20 Unit Cost Grafik Total Variable Cost Total Costs Units Produced (000) $48,000 $36,000 $24,000 $12,000 60 120 180 240 Y = 0.20x

14. Variable Cost Per Unit The cost per long distance minute talked is constant. For example, 10 cents per minute. . Minutes Talked Per Minute Telephone Charge

15. Number of Units $ 0 0 $0 .20 12,000 60,000 0.20 24,000 120,000 0.20 36,000 180,000 0.20 48,000 240,000 0.20 Unit Cost Grafik Variable Cost Per Unit 60 120 180 240 Units Produced (000) $0.40 $0.30 $0.20 $0.10 Cost per Unit Direct Material Cost

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18. Examples of Variable Cost Merchandising companies – cost of goods sold. Manufacturing companies – direct materials, direct labor, and variable overhead. Merchandising and manufacturing companies – commissions, shipping costs, and clerical costs such as invoicing. Service companies – supplies, transportation, and clerical cost.

19. Proporsi Variable Cost The proportion of variable costs differs across organizations. For example . . . A public utility with large investments in equipment will tend to have fewer variable costs. A manufacturing company will often have many variable costs. A merchandising company usually will have a high proportion of variable costs like cost of goods sales. A service company will normally have a high proportion of variable costs.

20. Relevant Range Relevant range atau kisaran yang relevan berada pada posisi variable cost membentuk garis lurus. Activity Total Cost Garis biaya menurut ekonom adalah berbentuk kurva/garis lengkung Asumsi Linearitas dan Relevant Range Asumsi garis biaya menurut akuntan adalah berbentuk garis lurus (linear)

21. Biaya Tetap (Fixed Cost)

22. Definisi Fixed Cost

23. Definisi Fixed Cost

24. Total Fixed Cost Your monthly basic telephone bill probably does not change when you make more local calls. . Number of Local Calls Monthly Basic Telephone Bill

25. Grafik Total Fixed Cost Lease of Machine Number of Units $60,000 0 N/A 60,000 60,000 $1.00 60,000 120,000 0.50 60,000 180,000 0.33 60,000 240,000 0.25 Unit Cost Total Costs $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 60 120 180 240 Units Produced (000) F = $60,000

26. Fixed Cost Per Unit The average fixed cost per local call decreases as more local calls are made. Number of Local Calls Monthly Basic Telephone Bill per Local Call

27. Grafik Fixed Cost Per Unit Lease of Machine Number of Units $60,000 0 N/A 60,000 60,000 $1.00 60,000 120,000 0.50 60,000 180,000 0.33 60,000 240,000 0.25 Unit Cost Cost per Unit $1.00 $0.50 $0.33 $0.25 60 120 180 240 Units Produced (000)

28. Examples of Fixed Cost Depreciation (building, machine). Rental/leasing (building, office space, machine). Advertising. Research and development. Salary.

29. Example: Office space is available at a rental rate of $30,000 per year in increments of 1,000 square feet. Fixed costs would increase at a rate of $30,000 for each additional 1,000 square feet. . R elevant range pada f ixed cost adalah rentang aktivitas di mana grafik fixed cost adalah rata (flat). Fixed Cost dan Relevant Range

30. Rental Cost (in Thousands of Dollars) 0 1,000 2,000 3,000 Rented Area (Square Feet) 30 60 90 Relevant Range Total fixed cost tidak berubah pada rentang aktivitas tertentu yang lebar, kemudian naik ke tingkat yang lebih tinggi ketika aktivitas melampaui relevant range. Fixed Cost dan Relevant Range

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33. Summary of Variable and Fixed Cost

34. Biaya Campuran (Mixed Cost)

35. Definisi Mixed Cost Mixed cost adalah biaya yang mengandung unsur fixed dan variable. Contohnya adalah utility cost. Fixed Monthly Utility Charge Variable Cost per KW Activity (Kilowatt Hours) Total Utility Cost X Y Total mixed cost

36. 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). X = The level of activity. Fixed Monthly Utility Charge Variable Cost per KW Activity (Kilowatt Hours) Total Utility Cost X Y Persamaan Mixed Cost

37. Grafik Mixed Cost Total Costs Units Sold (000) $130,000 $110,000 $90,000 $70,000 $50,000 $30,000 2 4 80 12 0 1 6 0 200 Units Sold Variable Cost of Selling 40,000 $ 20,000 $30,000 $ 50,000 $1.25 80,000 40,000 30,000 70,000 0.86 120,000 60,000 30,000 90,000 0.75 160,000 80,000 30,000 110,000 0.69 200,000 100,000 30,000 130,000 0.65 Total Selling Cost Fixed Cost of Selling Selling Cost per Unit

38. Utility (Electricity, water, etc.). Maintenance. Telephone. Salary (fixed salary plus commission). Example of Mixed Cost

39. Example of Mixed Cost If your fixed monthly utility charge is $40, your variable cost is $0.03 per kilowatt hour, and your monthly activity level is 2,000 kilowatt hours, what is the amount of your utility cost ? Y = a + bX Y = $40 + ($0.03 × 2,000) Y = $100

40. 3. Jenis biaya variabel dan biaya tetap

41. Jenis Variable Cost Ada 2 jenis variable cost yaitu: True variable cost Yaitu variable cost yang jumlah totalnya akan berubah sepenuhnya secara proporsional mengikuti perubahan aktivitas. Step variable cost Yaitu variable cost yang jumlah totalnya tidak berubah dalam kisaran aktivitas tertentu dan berubah sesuai dengan perubahan aktivitas setelah kisaran aktivitas tersebut dilewati.

42. Activity Cost Contoh true variable cost adalah direct material cost dan direct labor cost. Direct material cost berubah secara proporsional mengikuti jumlah unit yang diproduksi. Direct labor cost berubah secara proporsional mengikuti jumlah unit atau jam kerja. True Variable Cost

43. Step Variable Cost Biaya upah pekerja pemeliharaan yang tidak dibayar per jam kerja melainkan dalam rentang waktu atau paket pekerjaan tertentu merupakan contoh step variable cost. Volume Cost

44. How does step-variable cost differ from fixed cost in relevant range? Step variable costs can be adjusted more quickly . The width of the activity steps is much wider for the fixed cost. Perbedaan Step Variable Cost dan Relevant Range pada Fixed Cost

45. Jenis Fixed Cost Examples Advertising Research and Development Examples Depreciation on Equipment Real Estate Taxes 2. Discretionary Fixed Cost Dapat diubah dalam jangka pendek berdasarkan keputusan manajemen 1. Committed Fixed Cost Jangka panjang, tidak dapat diubah dalam waktu singkat.

46. 4 . Analisis/pemisahan biaya campuran

47. Pemisahan biaya campuran dilakukan agar data biaya dapat digunakan dalam berbagai analisis akuntansi manajemen seperti CVP analysis, differential analysis, performance evaluation , dan lain-lain. Ada 3 metode pemisahan biaya campuran yaitu: S cattergraph method Pemisahan biaya dilakukan dengan bantuan grafik. H igh-low metod Pemisahan biaya menggunakan titik/data biaya dan aktivitas yang tertinggi dan terendah. Least-squares regression method Pemisahan biaya menggunakan semua titik/data dengan metode regresi kuadrat terkecil (analisis regresi). Semua metode ini membutuhkan data masa lalu sebagai acuan.

48. (a) Based on the past data (data masa lalu), p lot the data points on a graph (total cost vs activity). 0 1 2 3 4 * Maintenance Cost 1,000’s of Dollars 10 20 * * * * * * * * * Patient-days in 1,000’s X Y 1. Scattergraph Method

49. 1. Scattergraph Method (b) Draw a line through the data points with about an equal numbers of points above and below the line. 0 1 2 3 4 * Maintenance Cost 1,000’s of Dollars 10 20 * * * * * * * * * Patient-days in 1,000’s X Y

50. (c) Use one data point to estimate the total level of activity and the total cost. Intercept = Fixed cost: $10,000 0 1 2 3 4 * Maintenance Cost 1,000’s of Dollars 10 20 * * * * * * * * * Patient-days in 1,000’s X Y Patient days = 800 Total maintenance cost = $11,000 1. Scattergraph Method

51. (d) Make a quick estimate of variable cost per unit and determine the cost equation. Variable cost per unit = $1,000 800 = $1.25/patient-day Y = $10,000 + $1.25X Total maintenance cost Number of patient days 1. Scattergraph Method Y = a + bX $11,000 = $10,000 + 800b $11,000 - $10,000 = 800b $1,000 = 800b 800b = $1,000 b = $1,000 800

52. 2. High-Low Method Assume the following hours of maintenance work and the total maintenance costs for six months. Choose: T he high cost and activity/hour The low cost and activity/hour

53. The variable cost per hour of maintenance is equal to the change in cost divided by the change in hours. = $8.00/hour $2,400 300 2. High-Low Method

54. 2. High-Low Method Y = a + bX a + bX = Y a = Y - bX Total Fixed Cost = Total Cost – Total Variable Cost Total Fixed Cost = $7,400 – ($8/hour × 500 hours) Total Fixed Cost = $7,400 – $4,000 Total Fixed Cost = $3,400

55. 2. High-Low Method Y = $3,400 + $8.00 X The Cost Equation for Maintenance

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60. Metode ini menggunakan semua titik data untuk mengestimasi k omponen fixed cost dan v ariable cost per unit dari suatu mixed cost. Metode ini dikenal sebagai analisis regresi. Tujuan metode ini adalah untuk menyesuaikan garis lurus dengan data yang meminimalkan kesalahan (error), sehingga persamaan dan prediksi biaya menjadi lebih akurat. 3. Least-Squares Regression Method

61. 3. Least-Squares Regression Method Persamaan biaya yang digunakan sama dengan kedua metode sebelumnya yaitu: Y = a + bX Kita juga dapat menggunakan software seperti Microsoft Excel dan SPSS. Selain menghitung nilai a yaitu fixed cost dan nilai b yaitu variable cost per unit, metode ini juga dapat menghitung nilai R 2 yang menunjukkan seberapa besar total biaya atau Y dapat dijelaskan atau dipengaruhi oleh aktivitas atau X . Nilai R 2 adalah dari 0% sampai 100%.

62. 3. Least-Squares Regression Method Y = a + b X Rumus least-squares regression:

63. 5. Laporan laba rugi dengan format marjin kontribusi

64. Semua variable costs/expenses dikurangkan dari sales dan menghasilkan c ontribution margin. Selanjutnya, contribution margin dikurangi dengan fixed costs/expenses untuk menghasilkan net operating income. Laporan laba format marjin kontribusi ( contribution margin income statement ) adalah laporan laba rugi yang memisahkan biaya berdasarkan perilakunya. Laporan dengan format ini sangat membantu dalam berbagai analisis akuntansi manajemen.

65. Perbandingan Format Tradi s ional dan Format Contribution Used primarily for external reporting. Used primarily by management.

66. The contribution income statement format is used as an internal planning and decision making tool . We will use this approach for: Cost-volume-profit analysis. Budgeting. Segmented reporting of profit data. Special decisions such as pricing and differential analysis. Penggunaan Laporan Laba Rugi Format Contribution

67. Lampiran Pemisahan Mixed Cost dengan Least-Squares Regression Method Menggunakan Microsoft Excel

68. Contoh Least-Squares Regression Method (Analisis Regresi) Matrix, Inc. wants to know its average fixed cost and variable cost per unit. Using the data to the right, let’s see how to do a regression using Microsoft Excel. Dalam contoh ini, disiapkan data mixed cost dan tingkat aktivitasnya untuk periode 16 bulan yang lalu. Untuk hasil yang baik, data ideal setidaknya 12 bulan.

69. Dari hasil analisis regresi ini, kita akan mendapatkan 3 informasi yaitu: Estimated Variable Cost per Unit (line slope) Estimated Fixed Cost (line intercept) R 2 (goodness of fit) Fungsi Excel yang akan menghasilkan ketiga informasi tersebut adalah: LINEST, INTERCEPT, RSQ

70. (1) Place your cursor in cell F4 and press the = key. Click on the pull down menu and scroll down to “More Functions . . .”

71. (2) Scroll down to the “Statistical”, functions. Now scroll down the statistical functions until you highlight “LINEST”

72. (3) Enter the range: 1. In the Known_y’s box enter C4:C19 for the range. 2. In the Known_x’s box enter D4:D19 for the range.

73. Here is the estimate of the variable cost per unit. (3) Enter the range: 1. In the Known_y’s box enter C4:C19 for the range. 2. In the Known_x’s box enter D4:D19 for the range.

74. (4) With your cursor in cell F5, press the = key and go to the pull down menu for special functions. Select Statistical and scroll down to highlight the INTERCEPT function.

75. Here is the estimate of the fixed costs. (5) Enter the range: 1. In the Known_y’s box enter C4:C19 for the range. 2. In the Known_x’s box enter D4:D19 for the range.

76. (6) Finally, we will determine the “ goodness of fit ” or R 2 by using the RSQ function.

77. Here is the estimate of R 2 . (7) Enter the range: 1. In the Known_y’s box enter C4:C19 for the range. 2. In the Known_x’s box enter D4:D19 for the range.

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