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TEORI BIAYA
created by Wasis A. Latief 1
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created by Wasis A. Latief 2
STRATEGI PENGENDALIAN BIAYA PRODUKSI
1. biaya harus dipandang sbagai !p"#nsia$ pr"%i#&
'. a(#i)i#as yang di$a(u(an hrs.**punyai ni$ai #a*bah
dg.+ara brpr"du(si pada *ini*u* +"s#
dayasaing
,+"*p#i#i) ad)an#ag- shingga *ar(# shar
/. *n#ap(an harga pr"du( yang ("*p#i#i).
0adi Biaya Pr"du(si *n+r*in(an E%isinsi Sis#*Pr"du(siK"nsp Biaya 2nga+u Pada K"nsp Pr"du(si
INPUT TETAP 3 4 % ,5-
6 INPUT 7ARIABEL
BIAYA 4 %,3-
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Variabl
elCost
Total
Pro
duct
Derivasi Fungsi Biaya
- Pendekatan Garafis
Q
X / Q
/
X
created by Wasis A. Latief 3
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- Pendekatan Grafis
created by Wasis A. Latief 4
Produksi
Biaya
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Derivasi Fungsi Biaya
- Pendekatan ate!atis
created by Wasis A. Latief "
)5(........................................................b
b
r
wbQ
Lb
b
r
wLbQ
CLbQ:)1()4(
)4(............Lb
b
r
wC
rC
Qb0rCLbb
C
Z
rC
Qb
wL
Qb
wL
Qb0wCLbb
L
Z
)3(.............................................................rC)wL(BCLbZ
)2(...........................................................................................rCwLB
)1(..............................................................................................CLbQ
21
2b
1
2
0
2b
1
21b
0
2b1b
0
1
2212b1b
02
2112b11b
01
2b1b
0
2b1b
0
bbL
+
=
=
=
====
====
+=
+==
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created by Wasis A. Latief #
1
b1+b2
b2
20
1
1 b2
b1+b2 b1+b21
0 2
2
1
1 b2
b1+b2 b1+b22 1
1 0 2
Q L =
bwb
r b
bQ r L =
b w b
bw(6) (4) : C =
r b
b bw Q r C =r b b w b
(6) (7) : B
L
1 1b2 b2
b1+b2 b1+b2b1+b2 b1+b21 2 1
0 2 1 0 2
1 1b2b1+b2 b1+bb1+b2
1 2
0 2 1 0
= w L + r C
b b bQ r w Q r B = w + r
b w b r b b w b
b bQ r Q B = w + w
b w b b b
b22 b1+b2
1
2
1b2 b1+b2
2 1
1 0 2
br
w b
b bQ r B = w 1 w
b b w b
+
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
,8-
. . . . . . . . . . . . . . . . . . . .
. . . . . . (7)
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created by Wasis A. Latief $
Dari persamaan terakhir, jika b0, b
1, b
2, w dan r diketahui,
maka fungsi yang kompleks tersebut di atas dapat dimengerti
secara sederhana bahwa Biaya (B) merupakan fungsi darioutput () !
B 4 % , 3 -
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INDIKATOR MENGUKUR PERORMANCE !IA"A
#$ TC % C & VC
C % bia'a 'a() tida* beruba+ *alau ot,ut beruba+ -*o(sta(ta. i*a dala0 ,roses ,rodu*si 0e())u(a*a(1 i(,ut teta,"i
+ar)a('a P'i20a*a 1 C % P'i $ "i
VC % !ia'a 'a() beruba+ *alau out,ut beruba+ i*a dala0 ,roses ,rodu*si 0e())u(a*a(1 i(,ut 3ariabel Xi
+ar)a('a P4i20a*a 1 VC %
P4i $ Xi
5$ AVERAGE CO6T 1 AC % C/Q
AVC % VC/Q
ATC % TC/Q
7$ MARGINA8 CO6T 1 MC % VC/
Q atau MC % TC/
Q
9$ E8A6TI6ITA6 CO6T -Ec. 1 Ec % -TC/Q. $ -Q /TC.
% MC -#/ATC.
% MC/ATC
AC % bia'a rata:ratasetia, # u(it out,ut
created by Wasis A. Latief %
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PENDUGAAN UNG6I !IA"A
!ENTUK UNG6I 1#$u()si Kubi* -e;e*ti; ut*$u()si bia'a
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PENDUGAAN ;UNGSI BIAYA
Dari 0odel di atas2 0a*a 1 C % d AC % d/Q
VC % aQ7 bQ5 & cQ
AVC % VC/Q % aQ5 bQ & c
ATC % TC/Q % aQ5 bQ & c & d/Q
MC % TC/Q % d VC/dQ % 7aQ5 5bQ & c
Ec % MC/ATC % -7aQ5 5bQ& c./-aQ5 bQ& c &d/Q.
AVC 0i(i0u0 AVC % MC
aQ5 bQ& c % 7aQ5 5bQ& c
5aQ5 bQ % >
5aQ5 bQ % > 4 -#/Q. 5aQ b % > Q % b/5a
ATC%aQ5bQ
&c&d/Q
MC
%Q5
9Q
&92AB
AVC%aQ5bQ&c&
AC%d/Q
created by Wasis A. Latief 1'
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PENDUGAAN ;UNGSI BIAYA
!ia'a:!ia'a Total !ia'a:!ia'a Rata:Rata Mar)i(al
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;UNGSI BIAYA 0ANGKA PAN0ANG ,T9 4 %,3 r
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Un#u( *n>a*in T9 p"si#i% dan *ning(a# >i(a "u#pu# dan harga inpu# *ning(a#
*a(a harus **nuhi syara# ,p*ba#as- a#as para*#r
dan =
= 1
Agar pndugaan T9 >ang(a pan>ang dapa# di$a(u(an *a(a bn#u( 9"ub?D"ug$as
dapa# dirubah da$a* bn#u( $inir *$a$ui #rans%"r*asi $"gari#*a.
T9 4 3,
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U!UNGAN MC2 ATC da(Ec6TRATEGI PENGAM!I8AN KEPUTU6AN
MC
ATC
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IKA DA8AM PRO6E6 PRODUK6I MENGGUNAKAN 1
INPUT TETAP"i ARGAN"A P'i( INPUT VARIA!E8 XiARGAN"A PXi2 MAKA 1
created by Wasis A. Latief 1"
U!UNGAN !IA"A da( PRODUK6I
#. C %
P'i $ "i
AC % -
P'i $ "i./
Q
5. VC % P4i $ Xi
AVC %-
P4i$Xi./
Q %
-P4i-Xi/Q.F %
-P4i/AP4i.7. MC %-P4i$Xi./ Q % P4i-Xi/Q.F %-P4i/MP4i.
Dari ru0usa( di atas da,at disi0,ul*a( 1#$ i*a MP turu(2 MC a*a( 0e(i()*at2 be)itu sebali*('a5$ i*a MP 0a*si0u02 MC 0i(i0u0$
7$ i*a AP turu(2 AVC 0e(i()*at2 be)itu sebali*('a9$ i*a AP 0a*si0u02 AVC 0i(i0u0$
AP
A79
29
2P
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A
B
9
D
3
1
3
'
3
/
3
C
SA91SA9
' SA9/
LA9
SA9C
SA9L29
S291
S29'
3
E
S29C
S29
Ga*bar 8. . S(a$a Pabri( dan Kur)a Biaya 0ang(a Pan>ang
created by Wasis A. Latief 1#