MODUL PERKULIAHAN
Akuntansi
Manajemen
Activity Analysis, Cost
Behavior, and Cost Estimation
Fakultas
Program Studi
Ekonomi Dan Bisnis
Akuntansi
Tatap Muka
05
1
Disusun Oleh
Yusro Rahma, SE.,MSi
Abstract
Kompetensi
Perilaku biaya adalah bagaimana biaya
Kemampuan
akan bereaksi atau berubah
dengan
perilaku biaya berupa biaya tetap, biaya
adanya
aktivitas
variable, dan biaya semivariabel serta
perubahan
tingkat
memahami
memahami
biaya
memisahkan biaya tetap dan biaya
adalah
kunci
beberapa
Akuntansi Manajemen
Yusro Rahma, SE.,MSi
variabel
Pusat Bahan Ajar dan eLearning
http://www.mercubuana.ac.id
tiga
metode
konsep
bisnis. Pemahaman terhadap perilaku
pembuatan keputusan organisasi
‘13
Kode MK
untuk
Cost Behavior Activities
Every activity has a
Time horizon for measurement
Resources to accomplish the task
Materials
Labor
Capital
Output measures (activity drivers)
Activity Drivers 1
Production drivers (unit level)
Explain changes in unit cost as units produced changes
Are inputs with direct relationship with production level
Examples:
Pounds direct materials
Direct labor
Activity Drivers 2
Non-unit level activity drivers
Explain changes in cost in terms other than changes in units of production
Have no direct relationship with production
Examples
‘13
2
Akuntansi Manajemen
Yusro Rahma, SE.,MSi
Pusat Bahan Ajar dan eLearning
http://www.mercubuana.ac.id
Step-costs exhibit a discontinuous behavior pattern. Step-costs are constant for a
certain range of output, then jump to another level, remaining constant again over a certain
range of output.
Change Order Equations
Change Order = Fixed Cost + Variable Cost
= Engineering Cost + Supply Cost
Fixed activity rate = Total committed cost
Total capacity available
Variable activity rate = Total cost of flexible resources
Capacity used
Implikasi (Implications)
Improving managerial control & decision making by
Encouraging managers to pay more attention to controlling resource usage,
spending
Providing information to control capacity efficiently
Allowing managers to calculate change in resource supply, demand
Separate mixed costs into fixed & variable components using high-low, scatterplot, & least
squares.
Variable cost assumes a linear relationship between cost and activity driver.
‘13
3
Akuntansi Manajemen
Yusro Rahma, SE.,MSi
Pusat Bahan Ajar dan eLearning
http://www.mercubuana.ac.id