manajemen biaya 03

8/9/2019 Manajemen Biaya 03

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PPT 3 -1

Don R. Hansen

Maryanne M. Mowen

COST MANAGEMENT


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PPT 3 -2

Activity Coste!avior

C!a"ter T!ree


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PPT 3 -3

#earnin$ O%&ectives

De'ine an( (escri%e 'i)e(* varia%+e* an( ,i)e(costs.

E)"+ain t!e se o' reso rces an( activities an(t!eir re+ations!i" to cost %e!avior.

Se"arate ,i)e( costs into t!eir 'i)e( an( varia%+eco,"onents sin$ t!e !i$!-+ow ,et!o(* t!escatter"+ot ,et!o(* an( t!e ,et!o( o' +easts ares.


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PPT 3 -/

#earnin$ O%&ectives 0contin e(

Eva+ ate t!e re+ia%i+ity o' t!e cost 'or, +a.

E)"+ain !ow , +ti"+e re$ression can %e se( toassess cost %e!avior

Disc ss t!e se o' ,ana$eria+ & ($,ent in(eter,inin$ cost %e!avior.


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PPT 3 -

Fixed Cost Behavior Variable Cost Behavior

$ $Re+evant Ran$e

Activity Activity

Cost e!avior


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PPT 3 -

Tota+ Costs

4Cost

N ,%er o' 5nits Pro( ce(

6i)e( Costs 7aria%+e Costs

#inearity Ass ,"tion

8 9 6 : 7;

T!e e!avior o' a Mi)e( Cost


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PPT 3 -<

asic Ter,s

Activity capacity is t!e a%i+ity to "er'or, activities.

Practical capacity is t!e e''icient +eve+ o' activity"er'or,ance.

Resources are econo,ic in" ts t!at are cons ,e( in"er'or,in$ activities.


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PPT 3 -=

Ty"es o' 6i)e( Reso rces

6+e)i%+e Reso rces

Co,,itte( Reso rces

Discretionary 6i)e( Costs


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PPT 3 ->

6+e)i%+e Reso rces

Flexible resources are s ""+ie( as se( an( nee(e(.

They are acquired from outside sources, where the terms ofacquisition do not require any long-term commitment forany given amount of the resource

!xample" #aterials and energy


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PPT 3 -1?

Co,,itte( Reso rces

$ommitted resources are s ""+ie( in a(vance o'sa$e.

They are acquired by the use of either an explicit or implicitcontract to obtain a given quantity of resource, regardless ofwhether the amount of the resource available is fully usedor not $ommitted resources may have unused capacity

!xample" %uying or leasing a building or equipment


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PPT 3 -13

Available orders ( +rders used ) +rders unused

, .. orders ( /,... orders ) 0, .. orders

Fixed engineering rate ( 10 .,...2 , ..

( 13. per change order

4ariable engineering rate ( 15.,...2/,...

( 10 per change order

E)a,"+e


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PPT 3 -1/

Cost o' or(ers s ""+ie( 9 Cost o' or(ers se( : Cost o' n se( or(ers

9 042? : 41 ) *???B : 042? ) 1* ??

9 136.,...

+f course, the 136.,... is precisely equal to the 10 .,... spent onengineers and the 15.,... spent on supplies

The 17.,... of excess engineering capacity means that a new product could

be introduced without increasing current spending on engineering

E)a,"+e 0contin e(


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PPT 3 -1

4Cost



Narrow i(t!

Ste"-7aria%+e Costs


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PPT 3 -1

4Cost



i(er i(t!

Ste"-6i)e( Costs


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PPT 3 -1<

Met!o(s 'or Meas rin$ t!e 6i)e( an(7aria%+e Co,"onents o' a Mi)e( Cost

T!e Hi$!-#ow Met!o(

Scatter"+ot Met!o(

T!e Met!o( o' #east S ares


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PPT 3 -1=

Mont! 5ti+ity Costs 5nits Pro( ce(

an ary 42*??? 2??

6e%r ary 2* ?? /??

Marc! /* ?? ??A"ri+ *??? =??

May


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PPT 3 -1>

8 9 6 : 7;

7aria%+e Cost Rate 07 9 08 2 - 8 1 0; 2 - ; 1

7 9 04


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PPT 3 -21

5nits Pro( ce(

5ti+ity

Cost

4=*???

*???

/*???

2*???

?

2?? /?? ?? =?? 1*???

.. .

..

Ana+yst can 'it +ine

%ase( on !is or !er

e)"erience

=mportant" $ost function is onlyrelevant within relevant range

Scatter"+ot Met!o(


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PPT 3 -22

Non+inear Re+ations!i"

ActivityCost

? Activity O t" t

*

*

*

**


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PPT 3 -23

5"war( S!i't in Cost Re+ations!i"

ActivityCost

? Activity O t" t

* *

*

*

*

*


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PPT 3 -2

#east S ares

Constant 2 ?

St( Err o' 8 Est 2>>.3?/>3//

R s are( ?.>//3?? 1=13// /=/


26/33

PPT 3 -2

#east S ares 0contin e(

T!e res +ts $ives rise to t!e 'o++owin$ e ation@

*tility $osts ( 13 . ) :1/ x > of units produced<

R 2 9 566 * or 56 6 percent of the variation in setup costs is explained by the numberof setup hours variable


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PPT 3 -2=

TC 9 % ? : % 1; 1 : % 2; 2 : . . .

%? 9 t!e 'i)e( cost or interce"t

%i 9 t!e varia%+e rate 'or t!e it! in(e"en(ent varia%+e

; i 9 t!e it! in(e"en(ent varia%+e

M +ti"+e Re$ression


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PPT 3 -31

M +ti"+e Re$ression 0contin e(

T!e res +ts $ives rise to t!e 'o++owin$ e ation@

*tilities cost ( 1367 00 ) 10 .5 :#?< ) 1 0. 65:@ummer<

R3 ( . 5/ , or 5/ percent of the variation in utilities cost isexplained by the machine hours and summer variables


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PPT 3 -33

En( o' C!a"ter 3

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