PERTEMUAN 2
KONSEP BIAYA
DAN
KLASIFIKASI BIAYA
Pengertian
Cost (biaya) adalah alat pengukur pengorbanan
sumber daya ekonomis untuk melakukan
kegiatan tertentu.
Expense( beban) adalah biaya yang bermanfaat
dan telah dikorbankan. Apabila manfaat suatu
barang atau jasa telah digunakan, maka biaya
barang atau jasa itu menjadi beban. Sebaliknya ,
biaya yang belum dikorbankan diklasifikasikan
sebagai “Aktiva” karena masih bermanfaat pada
masa yang akan
datang.
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Klasifikasi Biaya
1. Klasifikasi Umum Biaya. : Biaya Produksi.
Terdiri dari 3 jenis yaitu :
a. Direct Material.
Adalah bagian yang menjadi bagian tidak
terpisahkan dari produk jadi, dan dapat ditelusuri
secara fisik dan mudah ke produk tersebut.
Dikenal juga Indirect Material yaitu bahan
yang digunakan untuk produksi yang tidak
diklasifikasikan sebagai bahan langsung.
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b. Direct Labor
Adalah adalah biaya yang terlibat
dalam kegiatan produksi yang dapat
diidentifikasi dengan produk dan mudah
untukditelusuri kepada produk jadi.
Indirect Labor adalah biaya tenaga
kerja yang terlibat dalam produksi tetap
tidak diklasifikasikan sebagai tenaga
kerja langsung.
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c. Overhead Pabrik.
Adalah biaya mencakup biaya prosuksi yang
tidak termasuk dalam direct material dan direct
labor. Termasuk disini adalah indirect manterial
dan indirect labor.
Biaya Direct Material ditambah dengan
Direct Labor disebut “Prime Cost” dan biaya
direct labor ditambah dengan biaya overhead
pabrik disebut “ Conversion Cost”.
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Biaya Non Produksi ( Biaya Priodik).
1. Biaya Pemasaran dan Penjualan.
2. Biaya Administrasi.
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2.
Klasifikasi Biaya dalam Laporan Keuangan :
1. Neraca.
Dalam perusahaan manufaktur terdapat
tiga persediaan dalam neraca yaitu
a. Persediaan bahan baku,
b. Barang dalam proses
c.Barang jadi.
Sedangkan perusahaan dagang, hanya
mempunyai satu persediaan.
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2. Laporan Rugi Laba.
Perhitungan biaya-biaya dapat dilihat
pada laporan perhitungan rugi dan laba secara
jelas baik perusahaan manufaktur dan
perusahaan dagang.
Perhitungan Harga Pokok Produksi yang ada
pada perusahaan manufaktur adalah Biaya
direct material + Direct labor dan Overhead
Pabrik.
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3. Klasifikasi Biaya Untuk Memprediksi Perilaku
Biaya.
Dalam pembahasan ini ditekankan untuk
membedakan biaya variabel dan tetap.
Pemisahkan biaya tetap dan variabel dari
“Biaya Semi Variabel” dengan 3 metode :
a. Metode High and low.(titik rendah dan tinggi)
b. Metode Least Square./Linear regression
(Regresi linear)
c. Metode Scatter Diagram ( Diagram pencar)
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4. Klasifikasi Biaya untuk Pembebanan Biaya ke
Obyek Biaya.
Obyek biaya adalah segala sesuatu di mana data
biaya termasuk produk, lini produk, konsumen,
pekerjaan dan subunit organisasi yang terdiri
dari biaya langsung dan tidak langsung.
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5. Klasifikasi Biaya Untuk Pembuat
Keputusan.
Biaya sangat penting sebagai alat
Keputusan manajemen. Hal inilah
manajemen harus memahami konsep
biaya Diffrential Cost, Opportunity Cost,
Sunk Cost.
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•
Diffrential Revenue dan Diffrential Cost
Diffrential Cost disebut juga Relevant Cost atau Incremental
Cost. Differential cost adalah perbedaan biaya antara dua
alternatif, sedangkan Difffrential revenue adalah perbedaan
penghasilan antara dua alternatif.
Perbedaan umum Antara dua alternatif yang relevan dalam
pembuatan keputusan dalam kondisi tidak berubah
dibawah berbagai alternatif dan tidak dipengaruhi oleh
keputusan yang telah dibuat dapat diabaikan. Contoh:
PT.ABC hendak memilih alternatif menggunakan komputer
merk A dan B dioperasikan untuk disewakan. Keputusan
manajemen, tergantung kepada operator yang
menggunakan komputer tsb, apakah terdapat perbedaan
upahnya. Selisih upah operator itulah yang disebut
“Diffrential Cost”.
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•
Opportunity Cost.
Adalah manfaat potensial yang hilang atau
dikorbankan karena adanya keputusan untuk
memilih nya satu alternatif yang lebih
menguntungkan. Manfaat potensial berupan
Revenue (pendapatan), laba bersih atau Cost
saving. Opportunity hanya ada dalam pengertian
ekonomi dan tidak dicatat dalam buku besar.
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Contoh Opportunity cost.
Taksiran laba daqri kontrak rumah $ 100.000
Opportunity cost
120.000
Taksiran rugi (laba) jika diadakan
( 20.000)
“kost” untuk mahasiswa/karyawan
(alternatif1)
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Taksiran laba kalau menyewakan rumah
$ 130.000
Opportunity Cost
120.000
Taksiran laba jika menyerwakan rumah
$ 20.000
Manajemen sebaiknya menyewakan rumah tersebut
kepada orang yang membutuhkan atau pihak
perusahaan .
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Sunk Cost : Biaya Tertanam.
Adalah biaya yang dalam situasi tertentu tidak dapat
diperoleh kembali, pengeluaran yang telah dilakukan
pada masa lalu semuanya tidak dapat diperoleh kembali.
Contohnya, Keputusan mengganti mesin lama dengan
yang baru, maka nilai aktiva lama atau nilai bukunya
setelah penyusutan aktiva lama adalah “Sunk Cost” dan
tidak relevan untuk dipertimbangkan dalam penggantian
mesin baru tersebut.
UNTUK LEBIH JELASNYA MASALAH TERSEBUT DIATAS DAPAT DILIHAT
PADA POWER POINT BERIKUT INI :
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Types of Cost Behavior
Patterns
Recall the summary of our cost behavior
discussion from Chapter 2.
Summary of Variable and Fixed Cost Behavior
Cost
In Total
Per Unit
Variable
Total variable cost is
proportional to the activity
level within the relevant range.
Variable cost per unit remains
the same over wide ranges
of activity.
Fixed
Total fixed cost remains the
same even when the activity
level changes within the
relevant range.
Fixed cost per unit goes
down as activity level goes up.
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The Activity Base
Units
produce
d
Machine
hours
A measure of the
event that causes
the incurrence of a
variable cost – a
cost driver
Miles
driven
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Labor
hours
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True Variable Cost Example
Total Long Distance
Telephone Bill
Your total long distance telephone bill is
based on how many minutes you talk.
Minutes Talked
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Variable Cost Per Unit Example
Per Minute
Telephone Charge
The cost per minute talked is constant. For
example, 10 cents per minute.
Minutes Talked
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Step-Variable Costs
Cost
Total cost remains
constant within a
narrow range of
activity.
Activity
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Step-Variable Costs
Cost
Total cost increases to a
new higher cost for the
next higher range of
activity.
Activity
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The Linearity Assumption and
the Relevant Range
Exh.
5-4
Total Cost
A straight line
Economist’s
closely
Curvilinear Cost approximates a
Function
curvilinear
Relevant
Range
variable cost
line within the
relevant range.
Accountant’s Straight-Line
Approximation (constant
unit variable cost)
Activity
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Exh.
5-5
Total Fixed Cost Example
Monthly Basic
Telephone Bill
Your monthly basic telephone bill is
probably fixed and does not change when
you make more local calls.
Number of Local Calls
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Exh.
5-5
Fixed Cost Per Unit Example
Monthly Basic Telephone
Bill per Local Call
The fixed cost per local call decreases as
more local calls are made.
Number of Local Calls
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Perilaku Biaya (Cost Behavior)
Examples of normally variable costs
Merchandisers
Service Organizations
Cost of Goods Sold
Supplies and travel
Manufacturers
Merchandisers and
Manufacturers
Direct Material, Direct
Labor, and Variable
Manufacturing Overhead
Sales commissions and
shipping costs
Examples of normally fixed costs
Merchandisers, manufacturers, and
service organizations
Real estate taxes, Insurance, Sales salaries
Depreciation, Advertising
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Types of Fixed Costs
Committed
Discretionary
Long-term, cannot be
reduced in the short
term.
May be altered in the
short-term by current
managerial decisions
Examples
Examples
Depreciation on
Buildings and
Equipment
Advertising and
Research and
Development
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Fixed Costs and Relevant
Range
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.
Continue
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Rent Cost in
Thousands of Dollars
Fixed Costs and Relevant
Range
Exh.
5-6
90
60
30
00
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Relevant
Range
Total cost doesn’t
change for a wide
range of activity,
and then jumps to a
new higher cost for
the next higher
range of activity.
1,000
2,000
3,000
Rented Area (Square Feet)
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Fixed Costs and Relevant
Range
How does this type
of fixed cost differ
from a step-variable
cost?
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Step-variable costs
can be adjusted more
quickly and . . .
The width of the
activity steps is much
wider for the fixed
cost.
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Mixed Costs
A mixed cost has both fixed and variable
components. Consider the example of utility cost.
Total Utility Cost
Y
Variable
Cost per KW
X
Activity (Kilowatt
Hours)
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Fixed Monthly
Utility Charge
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Mixed Costs
The total mixed cost line can be expressed
as an equation: Y = a + bX
Where:
Total Utility Cost
Y
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
Variable
Cost per KW
X
Activity (Kilowatt
Hours)
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Fixed Monthly
Utility Charge
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The Analysis of Mixed Costs
Account Analysis
Engineering Approach
Scattergraph Plot
High-Low Method
Least-Square Regression Method
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Account Analysis &
Engineering Estimates
Each account is classified as either
variable or fixed based on the analyst’s
knowledge of how the account behaves.
Cost estimates are based on an
evaluation of production methods,
and material, labor and overhead
requirements.
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The Scattergraph Method
Plot the data points on a
graph (total cost vs. activity).
Total Cost in
1,000’s of Dollars
Y
20
10
0
* *
* *
* ** *
**
X
0
1
2
3
4
Activity, 1,000’s of Units Produced
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Quick-and-Dirty Method
Draw a line through the data points with about an
equal numbers of points above and below the line.
Total Cost in
1,000’s of Dollars
Y
20
10
* ** *
**
* *
*
* Intercept
is the estimated
fixed cost = $10,000
0
X
0
1
2
3
4
Activity, 1,000’s of Units Produced
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Quick-and-Dirty Method
The slope is the estimated variable cost per unit.
Slope = Change in cost ÷ Change in units
Total Cost in
1,000’s of Dollars
Y
20
10
0
* *
*
*Horizontal
distance is
the change in
activity.
* ** *
**
Vertical distance is
the change in cost.
X
0
1
2
3
4
Activity, 1,000’s of Units Produced
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The High-Low Method
WiseCo recorded the following production activity and
maintenance costs for two months:
High activity level
Low activity level
Change
Units
8,000
5,000
3,000
Cost
$ 9,800
7,400
$ 2,400
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.
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The High-Low Method
High activity level
Low activity level
Change
Units
8,000
5,000
3,000
Cost
$ 9,800
7,400
$ 2,400
in cost in units
 Variable cost per unit = ChangeChange
in cost ÷ change
Change in units
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The High-Low Method
High activity level
Low activity level
Change
Units
8,000
5,000
3,000
Cost
$ 9,800
7,400
$ 2,400
 Variable cost per unit = $2,400 ÷ 3,000 units
= $0.80 per unit
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The High-Low Method
High activity level
Low activity level
Change
Units
8,000
5,000
3,000
Cost
$ 9,800
7,400
$ 2,400
 Variable cost = $2,400 ÷ 3,000 units = $0.80 per unit
 Fixed cost = Total cost – Total variable cost
Fixed cost = $9,800 – ($0.80 per unit × 8,000 units)
Fixed cost = $9,800 – $6,400 = $3,400
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The High-Low Method
High activity level
Low activity level
Change
Units
8,000
5,000
3,000
Cost
$ 9,800
7,400
$ 2,400
 Variable cost = $2,400 ÷ 3,000 units = $0.80 per unit
 Fixed cost = Total cost – Total variable cost
Fixed cost = $9,800 – ($0.80 per unit × 8,000 units)
Fixed cost = $9,800 – $6,400 = $3,400
 Total cost = Fixed cost + Variable cost (Y = a + bX)
Y = $3,400 + $0.80X
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Least-Squares Regression
Method
Software can be used to fit
a regression line through
the data points.
The cost analysis objective
is the same: Y = a + bx
Least-squares regression also provides a statistic,
called the R2, that is a measure of the goodness
of fit of the regression line to the data points.
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Least-Squares Regression
Method
R2 is the percentage of the variation in total cost
explained by the activity.
Y
Total Cost
20
* ** *
**
* *
* * R2 for this relationship is near
10
100% since the data points are
very close to the regression line.
0
0
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1
2
3
Activity
4
X
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Cost Estimation Methods
Regression Analysis
A statistical method used to create an
equation relating independent (or X)
variables to dependent (or Y) variables.
Past data is used to estimate relationships
between costs and activities.
Independent variables
are the cost drivers that
are correlated with the
dependent variables.
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Dependent variables are
caused by the
independent variables.
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Cost Estimation Methods
Regression Analysis
The simple cost model is actually a
regression model:
TC = F + VX
This model will only
be useful within a
relevant range of
activity.
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Caution: Before doing
the analysis, take time
to determine if a
logical relationship
between the variables
exists.
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Cost Estimation Methods
Regression Analysis
A set of data can be regressed using several
techniques:
•Manual computations
•SPSS or SAS Statistical Software
•Excel or other spreadsheet
The result of the
regression process is a
regression model:
TC = F + VX
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Each regression model
has an R-square (R2)
measure of how good the
model is.
Range of R2 = 0 to 1.0
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Simple Regression Analysis
Example
Fasco wants to
know it’s average
fixed cost and
variable cost per
unit.
Using the data to
the right, let’s see
how to do a
regression using
Excel.
McGraw-Hill/Irwin
Month
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
Total Costs
$6,720
7,260
7,270
11,060
12,580
8,660
8,580
9,550
13,050
11,060
7,320
7,370
6,790
7,480
6,990
11,400
Units (Meals)
1,280
1,810
1,620
2,830
3,630
2,610
2,460
2,640
3,620
2,840
1,820
1,650
1,260
1,850
1,710
2,940
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Simple Regression Analysis
Example
You will need three pieces
of information from your
regression analysis:
1. Estimated Variable Cost
per Unit (line slope)
2. Estimated Fixed Costs
(line intercept)
3. Goodness of fit, or R2
To get these three pieces
of information we will
need to use THREE
different excel functions.
LINEST, INTERCEPT, & RSQ
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Month
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
Total Costs
$6,720
7,260
7,270
11,060
12,580
8,660
8,580
9,550
13,050
11,060
7,320
7,370
6,790
7,480
6,990
11,400
Units (Meals)
1,280
1,810
1,620
2,830
3,630
2,610
2,460
2,640
3,620
2,840
1,820
1,650
1,260
1,850
1,710
2,940
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Simple Regression Using Excel 2000
First, open
the excel file
with your
data and
click on
“Insert” and
“Function”
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Simple Regression Using Excel 2000
When the
function box
opens, click
on
“Statistical”,
then on
“LINEST”
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Simple Regression Using Excel
2000
By clicking on the
buttons to the
left, you can
highlight the
desired cells
directly from the
spreadsheet.
1. Enter the cell range for the cost amounts in the
“Known_y’s” box.
2. Enter the cell range for the quantity amounts in
the “Known_x’s” box.
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Simple Regression Using Excel 2000
The Slope, or estimated variable cost per unit, is
identified here. Click OK to put this value on your
spreadsheet.
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Simple Regression Using Excel 2000
The estimated fixed cost is
identified here.
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As previously,
enter the
appropriate cell
ranges in their
appropriate
places.
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Simple Regression Using Excel 2000
The estimated R2 for your estimated
cost function is identified here.
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As previously,
enter the
appropriate cell
ranges in their
appropriate
places.
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The Contribution Format
Sales Revenue
Less: Variable costs
Contribution margin
Less: Fixed costs
Net operating income
Total
$ 100,000
60,000
$ 40,000
30,000
$ 10,000
Unit
$ 50
30
$ 20
The contribution margin format emphasizes cost
behavior. Contribution margin covers fixed costs
and provides for income.
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The Contribution Format
Used primarily for
external reporting.
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Used primarily by
management.
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