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Bab 10
Menentukan
Bagaimana Biaya
Berperilaku
Copyright © 2018, 2016, 2015 Pearson Education, Ltd Seluruh hak cipta.
Tujuan Pembelajaran (1 dari 2)
10.1 Jelaskan fungsi biaya linear dan tiga umum
cara di mana mereka berperilaku.
10.2 Explain the importance of causality in estimating cost
functions.
10.3 Understand various methods of cost estimation.
10.4 Outline six steps in estimating a cost function using
quantitative analysis.
10.5 Describe three criteria used to evaluate and choose
• cost drivers.
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Learning Objectives (2 of 2)
10.6 Explain nonlinear cost functions, in particular those
arising from learning-curve effects.
10.7 Be aware of data problems encountered in estimating
cost functions.
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Cost Function, Defined
• A cost function is a mathematical description of how a cost
changes with changes in the level of an activity relating to
that cost.
• Managers often estimate cost functions based on two
assumptions:
Variations in the level of a single activity (the cost driver)
explain the variations in the related total costs, and
Cost behavior is approximated by a linear cost function
within the relevant range.
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Cost Terminology
From prior chapters, we are familiar with the distinction
between variable and fixed costs and in this chapter, we
introduce mixed costs.
• Variable costs—costs that change in total in relation to
some chosen activity or output.
• Fixed costs—costs that do not change in total in relation to
some chosen activity or output.
• Mixed costs—costs that have both fixed and variable
components; also called semivariable costs.
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Linear Cost Function
y = a + bX
The dependent The independent
variable: variable:
the cost that is the cost driver
being predicted
The slope of
The intercept: the line:
fixed costs variable cost
per unit
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Bridging Accounting and Statistical
Terminology
ACCOUNTING STATISTICS
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Linear Fungsi Biaya, Illustrated
Pameran 10.1 Contoh Linear Fungsi Biaya
Ulasan Klasifikasi Biaya
1. Pilihan biaya benda benda-berbeda dapat
menyebabkan pengelompokan berbeda dari biaya yang
sama.
2. Horizon waktu-semakin lama periode, semakin mungkin
biaya tersebut variabel.
3. Relevan rentang-perilaku diprediksi hanya dalam band
ini aktivitas.
keputusan manajemen yang lebih baik, prediksi biaya dan
estimasi fungsi biaya dapat dicapai hanya jika manajer
benar mengidentifikasi faktor-faktor yang mempengaruhi
biaya.
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Penyebab-dan-Effect Kriteria (1 dari 3)
• Isu yang paling penting dalam mengestimasi fungsi biaya
adalah menentukan apakah hubungan sebab-akibat ada
antara tingkat aktivitas dan biaya yang berkaitan dengan
itu.
• Tanpa hubungan sebab-akibat, manajer akan kurang
percaya diri tentang kemampuan mereka untuk
memperkirakan atau memprediksi biaya.
• ingat dari Bab 2 bahwa ketika hubungan sebab-akibat ada
antara perubahan dalam tingkat aktivitas dan perubahan
dalam tingkat dari total biaya, kita mengacu pada ukuran
aktivitas sebagai cost driver.
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Penyebab-dan-Effect Kriteria (2 Haif 3)
• Sebuah hubungan sebab-akibat yang mungkin timbul
sebagai akibat dari:
Hubungan fisik antara tingkat aktivitas dan biaya
Sebuah perjanjian kontrak
Pengetahuan tentang operasi
• Hanya hubungan-tidak sebab-efek hanya korelasi-
menetapkan hubungan ekonomi yang masuk akal antara
tingkat aktivitas dan biaya yang.
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The Cause-and-Effect Criterion (3 of 3)
• masuk akal ekonomi sangat penting karena memberikan
analis dan manajer keyakinan bahwa perkiraan hubungan
akan muncul berulang kali di set data lainnya.
• Mengidentifikasi biaya driver juga memberikan manajer
wawasan cara untuk mengurangi biaya dan keyakinan
bahwa mengurangi jumlah driver biaya akan
menyebabkan penurunan biaya.
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Cost Drivers and the Decision-Making
Process
• To correctly identify cost drivers in order to make
decisions, managers should always use a long time
horizon.
• Costs may be fixed in the short run (during which time they
have no cost driver), but they are usually variable and
have a cost driver in the long run.
• Managers should follow the five-step decision-making
process outlined in Chapter 1 to evaluate how changes
can affect costs and product decisions.
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Metode Estimasi Biaya
EMPAT METODE BIAYA ESTIMASI ADALAH:
1. Metode teknik industri
2. metode konferensi
3. Metode analisis akun
4. metode analisis kuantitatif
1. Metode tinggi-rendah
2. Regresi analisis
Ini Metode tidak saling eksklusif dan seringkali lebih dari
satu digunakan.
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Metode Teknik Industri
• Memperkirakan fungsi biaya dengan menganalisis
hubungan antara input dan output dalam hal fisik.
• Termasuk studi waktu-dan-gerak.
• Sangat teliti dan rinci ketika ada hubungan fisik antara
input dan output, tetapi juga mahal dan memakan waktu.
• Juga disebut metode kerja-pengukuran.
• Beberapa kontrak pemerintah mandat penggunaannya.
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Cara konferensi
• Estimates cost functions on the basis of analysis and
opinions about costs and their drivers gathered from
various departments of a company.
• Pools expert knowledge, increasing credibility.
• Because opinions are being used, the accuracy of the cost
estimates depends largely on the care and skill of the
people providing the inputs.
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Account Analysis Method
• Estimates cost functions by classifying various cost
accounts as variable, fixed, or mixed in respect to the
identified level of activity.
• Typically, managers use qualitative rather than quantitative
analysis when making these cost-classification decisions.
• Widely used because it is reasonably accurate, cost-
effective, and easy to use.
• The accuracy of the account analysis method depends on
the accuracy of the qualitative judgments that managers
and management accountants make about which costs are
fixed and which are variable.
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Analisis kuantitatif
• Menggunakan metode matematika formal untuk
menyesuaikan fungsi biaya pengamatan data masa lalu.
• Keuntungan: hasilnya objektif.
• Keuntungan: pendekatan yang paling ketat untuk
memperkirakan biaya.
• Challenge: requires more detailed information about
costs, cost drivers, and cost functions and is therefore
more time-consuming.
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Six Steps in Estimating a Cost Function
Using Quantitative Analysis
1. Choose the dependent variable. (the cost to be
predicted and managed)
2. Identify the independent variable. (the level of activity or
cost driver)
3. Collect data on the dependent variable and the cost
driver.
4. Plot the data to observe the general relationship.
5. Estimate the cost function using two common forms of
quantitative analysis: the high-low method or regression
analysis.
6. Evaluate the cost driver of the estimated cost function.
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High-Low Method
• Simplest method of quantitative analysis.
• Uses only the highest and lowest observed values.
• “Fits”alinetodatapointswhichcanbeusedtopredict
costs.
• Three steps in the high-low method to obtain the estimate
of the cost function.
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Steps in the High-low Method
(1 of 3)
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langkah-langkah dalam tdia-Rendah
Tinggi Cara
(2 dari 3)
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Steps in the High-Low Method
(3 of 3)
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Types Of Regression Analysis
• Simple regression estimates the relationship
between the dependent variable and ONE
independent variable
• Multiple regression estimates the relationship
between the dependent variable and TWO OR
MORE independent variables.
Regression analysis is widely used because it helps
managers understand why costs behave as they do
and what managers can do to influence them.
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Analisis Regresi: Terminologi
• Goodness of fit menunjukkan kekuatan hubungan
antara pemicu biaya dan biaya.
• Istilah sisa mengukur perbedaan antara biaya
aktual dan perkiraan biaya untuk setiap observasi.
• The smaller the residual term, the better is the fit
between the actual cost observations and
estimated costs.
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Contoh Regresi Model Plot
Pameran 10,6 Model Regresi untuk Manufacturing langsung Mingguan Tenaga kerja Biaya
dan Mesin-Jam untuk Rugs Elegan
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Mengevaluasi dan Memilih Driver Biaya
(1 dari 2)
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Evaluating and Choosing Cost Drivers
(2 of 2)
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Cost Drivers and Activity-Based
Costing
Estimating cost drivers in an activity-based costing system
doesn’tdifferingeneralfromwhat’sbeendiscussed.
However, since ABC systems have a great number and
variety of cost drivers and cost pools, managers must
estimate many cost relationships.
They will do so using the same methods, taking special care
with the cost hierarchy. If a cost is batch-level, for example,
only batch-level cost drivers can be used.
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Nonlinear Cost Functions, Defined
• Cost functions are not always linear.
• A nonlinear cost function is a cost function for which the
graph of total costs is not a straight line within the relevant
range.
• Some examples of nonlinear cost functions follow.
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Nonlinear Cost Functions, Examples (1 of
2)
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Nonlinear Cost Functions, Examples (2 of
2)
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Nonlinear Cost Functions, Illustrated
Exhibit 10.9 Examples of Nonlinear Cost Functions
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Jenis-jenis Kurva Belajar
Sekarang, kita akan melihat pada dua model kurva belajar:
• Rata-rata kumulatif-time model-kumulatif pembelajaran
Rata-rata waktu per unit menurun dengan persentase
konstan setiap kali kuantitas kumulatif unit yang diproduksi
ganda.
• Incremental Unit-time model-inkremental pembelajaran
waktu yang dibutuhkan untuk menghasilkan penurunan
unit terakhir dengan persentase konstan setiap kali
kuantitas kumulatif unit yang diproduksi ganda.
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Sampel Kumulatif rata-rata-TModel ime
pameran 10.10 Model Pembelajaran kumulatif rata-Time untuk Rayburn
Perusahaan
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Contoh Satuan Incremental-TModel
Pembelajaran ime
pameran 10.11 Model Pembelajaran Incremental Unit-Waktu untuk Rayburn Perusahaan
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Model Pembelajaran Waktu
Plot Perbandingan
Pameran 10.12 Plot untuk Kumulatif rata-Time Learning Model dan Incremental Belajar
Unit-Time Model Rayburn Perusahaan
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Memprediksi Biaya Menggunakan Waktu
Alternatif Model Pembelajaran
Pameran 10.13 Memprediksi biaya menggunakan Pembelajaran Curves di Rayburn
Perusahaan
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Pengumpulan Data dan
penyesuaian Masalah
Database yang ideal untuk memperkirakan fungsi biaya
kuantitatif memiliki dua karakteristik:
1. Database harus berisi banyak observasi yang terukur
dengan andal dari pemicu biaya dan biaya yang
berkaitan.
2. database harus mempertimbangkan banyak nilai-nilai
yang mencakup berbagai untuk driver biaya.
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Masalah Data (1 dari 3)
Manajer harus bertanya tentang masalah ini dan menilai
bagaimana mereka telah diselesaikan sebelum mereka
bergantung pada perkiraan biaya yang dihasilkan dari data.
1. Periode waktu untuk mengukur variabel dependen tidak
benar cocok dengan periode untuk mengukur pemicu
biaya.
2. Biaya tetap dialokasikan seolah mereka variabel.
3. Data yang baik tidak tersedia untuk semua observasi
atau tidak semuanya andal.
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Masalah Data (2 Haif 3)
4. nilai-nilai ekstrem observasi muncul.
5. Tidak ada hubungan homogen antara pemicu biaya dan
biaya individual dalam biaya-variabel dependen kolam
renang. (Hubungan homogen ada ketika setiap aktivitas
yang biayanya dimasukkan dalam variabel dependen
memiliki pemicu biaya yang sama.)
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Masalah Data (3 dari 3)
6. Hubungan antara pemicu biaya dan biaya yang tidak
stasioner. Hal ini dapat terjadi ketika proses yang
mendasari yang dihasilkan pengamatan belum tetap
stabil dari waktu ke waktu.
7. Inflasi telah mempengaruhi biaya, driver biaya, atau
keduanya.
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Syarat untuk Belajar- (1 dari 3)
SYARAT UNTUK MEMPELAJARI HALAMAN NOMOR
REFERENSI
Rekening metode analisis 398
Koefisien determinasi 420
metode konferensi 398
Konstan 394
Perkiraan biaya 396
fungsi biaya 393
prediksi biaya 396
model pembelajaran rata-waktu kumulatif 411
Variabel tak bebas 400
kurva pengalaman 411
Tinggi rendah metode 402
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Syarat untuk Belajar- (2 dari 3)
SYARAT UNTUK MEMPELAJARI HALAMAN NOMOR
REFERENSI
Variabel bebas 400
Metode teknik industri 398
Mencegat 394
kurva belajar 410
fungsi biaya linear 393
biaya campuran 394
multikolinearitas 428
regresi berganda 404
fungsi biaya nonlinier 409
Analisis regresi 404
istilah residu 404
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Terms to Learn—(3 of 3)
TERMS TO LEARN PAGE NUMBER
REFERENCE
Simple regression 404
Slope coefficient 393
Specification analysis 423
Standard error of the estimated coefficient 421
Standard error of the regression 421
Step cost function 409
Work-measurement method 398
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Copyright
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