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Analisis Perilaku Biaya

Analisis Perilaku Biaya. Bab 3. Klasifikasi Biaya. Biaya Tetap  Biaya yg secara total tidak berubah ketika aktivitas bisnis meningkat atau menurun . Biaya Semivariabel  Biaya yg memperlihatkan karakteristik dari biaya tetap dan biaya variabel Biaya Variabel

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Analisis Perilaku Biaya

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  1. Analisis Perilaku Biaya Bab 3

  2. Klasifikasi Biaya • BiayaTetap  Biayaygsecara total tidakberubahketikaaktivitasbisnismeningkatataumenurun. • BiayaSemivariabel  Biayaygmemperlihatkankarakteristikdaribiayatetapdanbiayavariabel • BiayaVariabel  Biayaygtotalnyameningkatsecaraproporsionalterhadappeningkatanaktivitasdanmenurunsecaraproporsionalterhadappenurunanaktivitas.

  3. PemisahanBiayaTetapdanBiayaVariabel • Perhitungantarid overhead ygditentukansebelumnyadananalisisvarians. • Penyusunananggaranfleksibeldananalisisvarians. • Perhitunganbiayalangsungdananalisis margin kontribusi • Analisistitikimpasdananalisisbiaya-volume-laba. • Analisisbiayadiferensialdankomparatif • Analisismaksimalisasilabadanminimisasibiayajangkapendek • Analisisanggaran modal • Analisisprofitabilitaspemasaranberdasarkandaerah, produk, danpelanggan.

  4. MetodePemisahanBiayaTetapdanBiayaVariabel • Metode Tinggi Rendah • Metode Scattergraph • Metode Least Squares

  5. Metode High and Low

  6. Biaya Tingkat Aktivitas Tinggi $ 680 48.000 Rendah - 500 -26.000 Selisih $ 180 22.000 Tarif Variabel: $180 / 22.000 jam = $0,00818 / jam TKL

  7. Tinggi Rendah Total Biaya $ 680 $ 500 Biaya Variabel - 393 - 213 Biaya Tetap $ 287 $ 287

  8. Metode Scattergraph ElemenVariabel 440 ElemenTetap

  9. Rata-rata BiayaBulanan ElemenTetap Rata-rata bulananelemenvariabeldaribiaya $570 - $ 440 = $130 BiayaVariabel per jam tenagakerjalangsung = = $0,0037 per jam tenaga kerja langsung

  10. MetodeKuadratTerkecil

  11. Hasilnya KoefisienKorelasinya Y = a + bx 570 = a+(0,0044)(35.000) 570 = a+154 a = $416 (elementetapbiayalistrik per bulan)

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