BAB 3_PERILAKU BIAYA b3 perilaku biaya
BAB
3
PERILAKU BIAYA :
Analisis dan Penggunaan
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.
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
Perilaku Biaya
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
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
The Activity Base
Units
produced
Machine
hours
A measure of the event
causing the incurrence of a
variable cost – a cost driver
Miles
driven
Irwin/McGraw-Hill
Labor
hours
© The McGraw-Hill Companies, Inc., 2000
Step-Variable Costs
Cost
Total cost remains
constant within a
narrow range of
activity.
Activity
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
Step-Variable Costs
Cost
Total cost increases to a
new higher cost for the
next higher range of
activity.
Activity
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
The Linearity Assumption and the
Relevant Range
Total Cost
Economist’s
Curvilinear Cost
Function
Activity
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
The Linearity Assumption and the
Relevant Range
Total Cost
Economist’s
Curvilinear Cost
Function
Accountant’s Straight-Line
Approximation (constant
unit variable cost)
Activity
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
Total Cost
The Linearity Assumption and the
AAstraight
straight line
line
Relevant Range
closely
Relevant
Range
closely
approximates
approximates
aa curvilinear
Economist’s
curvilinear
Curvilinear Cost variable
variable cost
cost
line
Function
line within
within the
the
relevant
relevant
range.
range.
Accountant’s Straight-Line
Approximation (constant
unit variable cost)
Activity
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
Types of Fixed Costs
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
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
Trend Toward Fixed Costs
Increased automation.
Increase in salaried knowledge workers
who are difficult to train and replace.
Implications
Implications
Managers
Managersare
aremore
more“locked-in”
“locked-in”with
withfewer
fewerdecision
decision
alternatives.
alternatives.
Planning
Planningbecomes
becomesmore
morecrucial
crucialbecause
becausefixed
fixedcosts
costs are
are
difficult
difficult to
tochange
changewith
withcurrent
currentoperating
operating decisions.
decisions.
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
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
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
Rent Cost in
Thousands of Dollars
Fixed Costs and Relevant Range
Irwin/McGraw-Hill
90
60
30
00
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)
© The McGraw-Hill Companies, Inc., 2000
Fixed Costs and Relevant Range
How does this type
of fixed cost differ
from a step-variable
cost?
Irwin/McGraw-Hill
Step-variable costs
can be adjusted more
quickly and . . .
The width of the
activity steps is much
wider for the fixed
cost.
© The McGraw-Hill Companies, Inc., 2000
Mixed Costs
A mixed cost
has both fixed
and variable
components.
Irwin/McGraw-Hill
Consider the
following electric
utility example.
© The McGraw-Hill Companies, Inc., 2000
Mixed Costs
Total Utility Cost
Y
os
c
d
e
x
i
m
l
a
t
To
t
Utility Charge
Fixed Monthly
Activity (Kilowatt Hours)
Irwin/McGraw-Hill
Variable
X
Utility Charge
© The McGraw-Hill Companies, Inc., 2000
Mixed Costs
The total mixed cost line can be expressed
as an equation: Y = a + bX
Total Utility Cost
Y
Where:
os
c
d
e
x
i
m
l
a
t
To
t
a
=
Y
Y = the total mixed cost
X
b
+
a = the total fixed cost (the
vertical intercept of the line)
b = the variable Variable
cost per unit of
activity (the
slopeCharge
of the line)
Utility
X = the level of activity
Fixed Monthly
Activity (Kilowatt Hours)
Irwin/McGraw-Hill
X
Utility Charge
© The McGraw-Hill Companies, Inc., 2000
Mixed Costs
Total Utility Cost
Y
os
c
d
e
x
i
m
l
a
t
To
t
a
=
Y
X
b
+
Variable
bX
Utility Charge
Fixed Monthly
a
Activity (Kilowatt Hours)
Irwin/McGraw-Hill
X
Utility Charge
© The McGraw-Hill Companies, Inc., 2000
The Analysis of Mixed Costs
Account Analysis
Engineering Approach
High-Low Method
Scattergraph Method
Least-Square Regression Method
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
Account Analysis
Each account is classified as either
variable or fixed based on the analyst’s
knowledge of how the account behaves.
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
Engineering Estimates
Cost estimates are based on an evaluation
of production methods, and material, labor
and overhead requirements.
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
The High-Low Method
WiseCo recorded the following production activity and
maintenance costs for two months:
High activity level
Low activity level
Change
Units
9,000
5,000
4,000
Cost
$ 9,700
6,100
$ 3,600
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.
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
The High-Low Method
High activity level
Low activity level
Change
Unit variable cost =
Irwin/McGraw-Hill
Units
9,000
5,000
4,000
Cost
$ 9,700
6,100
$ 3,600
Changein cost
Change in units
© The McGraw-Hill Companies, Inc., 2000
The High-Low Method
High activity level
Low activity level
Change
Units
9,000
5,000
4,000
Cost
$ 9,700
6,100
$ 3,600
Unit variable cost = $3,600 ÷ 4,000 units = $0.90 per unit
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
The High-Low Method
High activity level
Low activity level
Change
Units
9,000
5,000
4,000
Cost
$ 9,700
6,100
$ 3,600
Unit variable cost = $3,600 ÷ 4,000 units = $0.90 per unit
Fixed cost = Total cost – Total variable cost
Fixed cost = $9,700 – ($0.90 per unit × 9,000 units)
Fixed cost = $9,700 – $8,100 = $1,600
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
The High-Low Method
High activity level
Low activity level
Change
Units
9,000
5,000
4,000
Cost
$ 9,700
6,100
$ 3,600
Unit variable cost = $3,600 ÷ 4,000 units = $0.90 per unit
Fixed cost = Total cost – Total variable cost
Fixed cost = $9,700 – ($0.90 per unit × 9,000 units)
Fixed cost = $9,700 – $8,100 = $1,600
Total cost = Fixed cost + Variable cost (Y = a + bX)
Y = $1,600 + $0.90X
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
The Scattergraph Method
Plot the data points on a
graph (total cost vs. activity).
Total Cost in
1,000’s of Dollars
Y
Irwin/McGraw-Hill
20
10
0
* *
* *
* ** *
**
X
0
1
2
3
4
Activity, 1,000’s of Units Produced
© The McGraw-Hill Companies, Inc., 2000
The Scattergraph 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
Irwin/McGraw-Hill
20
10
0
* *
* *
* ** *
**
X
0
1
2
3
4
Activity, 1,000’s of Units Produced
© The McGraw-Hill Companies, Inc., 2000
The Scattergraph Method
Total Cost in
1,000’s of Dollars
Y
Irwin/McGraw-Hill
The slope of this line is the variable unit
cost. (Slope is the change in total cost
for a one unit change in activity).
20
10
* *
* *
* ** *
**
Estimated fixed cost = $10,000
0
X
0
1
2
3
4
Activity, 1,000’s of Units Produced
© The McGraw-Hill Companies, Inc., 2000
The Scattergraph Method
Slope =
Total Cost in
1,000’s of Dollars
Y
Irwin/McGraw-Hill
20
10
* *
* *
Change in cost
Change in units
* ** *
**
Vertical
distance
is the
change
in cost.
Horizontal distance is
the change in activity.
0
X
0
1
2
3
4
Activity, 1,000’s of Units Produced
© The McGraw-Hill Companies, Inc., 2000
Least-Squares Regression Method
Accountants and managers
may use computer software
to fit a regression line
through the data points.
The cost analysis objective
is the same: Y = a + bx
Least-squares
Least-squaresregression
regressionalso
also provides
providesaastatistic,
statistic, called
called
22
the
adjusted
R
the adjusted R ,,that
thatis
is aameasure
measure of
of the
thegoodness
goodness
of
of fit
fitof
ofthe
theregression
regressionline
lineto
tothe
thedata
datapoints.
points.
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
Least-Squares Regression Method
R2 is the percentage of the variation
in total cost explained by the activity.
Y
Total Cost
20
10
0
Irwin/McGraw-Hill
* *
* *
0
* ** *
**
R2 for this relationship is near
100% since the data points are
very close to the regression line.
X
1
2
3
4
Activity
© The McGraw-Hill Companies, Inc., 2000
The Contribution Format
Let’s put our
knowledge of cost
behavior to work by
preparing a
contribution format
income statement.
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
The Contribution Format
Sales Revenue
Less: Variable costs
Contribution margin
Less: Fixed costs
Net 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.
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
The Contribution Format
Comparison of the Contribution Income Statement
with the Traditional Income Statement
Traditional Approach
(costs organized by function)
Contribution Approach
(costs organized by behavior)
Sales
$ 100,000
Less cost of goods sold
70,000
Gross margin
$ 30,000
Less operating expenses
20,000
Net income
$ 10,000
Sales
$ 100,000
Less variable expenses
60,000
Contribution margin
$ 40,000
Less fixed expenses
30,000
Net income
$ 10,000
Used primarily for
external reporting.
Irwin/McGraw-Hill
Used primarily by
management.
© The McGraw-Hill Companies, Inc., 2000
End of Chapter 5
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
Terimakasi
h,
see you
again,
byeeee….!!
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
CONTOH KASUS
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
The High-Low Method
IfIf sales
sales salaries
salaries and
and commissions
commissions are
are $10,000
$10,000
when
when 80,000
80,000 units
units are
are sold
sold and
and $14,000
$14,000 when
when
120,000
120,000 units
units are
are sold,
sold, what
what is
is the
the variable
variable
portion
portion of
of sales
sales salaries
salaries and
and commission?
commission?
a.
a. $0.08
$0.08 per
per unit
unit
b.
b. $0.10
$0.10 per
per unit
unit
c.
c. $0.12
$0.12 per
per unit
unit
d.
d. $0.125
$0.125 per
per unit
unit
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
The High-Low Method
IfIf sales
sales salaries
salaries and
and commissions
commissions are
are $10,000
$10,000
when
when 80,000
80,000 units
units are
are sold
sold and
and $14,000
$14,000 when
when
120,000
120,000 units
units are
are sold,
sold, what
what is
is the
the variable
variable
portion
portion of
of sales
sales salaries
salaries and
and commission?
commission?
a.
a. $0.08
$0.08 per
per unit
unit
Units
Cost
b.
High level
120,000
$ 14,000
b. $0.10
$0.10 per
per unit
unit
Low level
80,000
10,000
c.
$0.12
per
unit
c. $0.12 per unit
Change
40,000
$ 4,000
d.
d. $0.125
$0.125 per
per unit
unit
$4,000 ÷ 40,000 units
= $0.10 per unit
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
The High-Low Method
IfIf sales
sales salaries
salaries and
and commissions
commissions are
are $10,000
$10,000
when
when 80,000
80,000 units
units are
are sold
sold and
and $14,000
$14,000 when
when
120,000
120,000 units
units are
are sold,
sold, what
what is
is the
the fixed
fixed portion
portion
of
of sales
sales salaries
salaries and
and commissions?
commissions?
a.
a. $$ 2,000
2,000
b.
b. $$ 4,000
4,000
c.
c. $10,000
$10,000
d.
d. $12,000
$12,000
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
The High-Low Method
IfIf sales
sales salaries
salaries and
and commissions
commissions are
are $10,000
$10,000
when
when 80,000
80,000 units
units are
are sold
sold and
and $14,000
$14,000 when
when
120,000
120,000 units
units are
are sold,
sold, what
what is
is the
the fixed
fixed portion
portion
of
Total cost = Total fixed cost +
of sales
sales salaries
salaries and
and commissions?
commissions?
Total variable cost
a.
$
2,000
a. $ 2,000
$14,000 = Total fixed cost +
b.
b. $$ 4,000
4,000
($0.10 × 120,000 units)
c.
c. $10,000
$10,000
Total fixed cost = $14,000 - $12,000
d.
Total fixed cost = $2,000
d. $12,000
$12,000
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
3
PERILAKU BIAYA :
Analisis dan Penggunaan
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.
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
Perilaku Biaya
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
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
The Activity Base
Units
produced
Machine
hours
A measure of the event
causing the incurrence of a
variable cost – a cost driver
Miles
driven
Irwin/McGraw-Hill
Labor
hours
© The McGraw-Hill Companies, Inc., 2000
Step-Variable Costs
Cost
Total cost remains
constant within a
narrow range of
activity.
Activity
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
Step-Variable Costs
Cost
Total cost increases to a
new higher cost for the
next higher range of
activity.
Activity
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
The Linearity Assumption and the
Relevant Range
Total Cost
Economist’s
Curvilinear Cost
Function
Activity
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
The Linearity Assumption and the
Relevant Range
Total Cost
Economist’s
Curvilinear Cost
Function
Accountant’s Straight-Line
Approximation (constant
unit variable cost)
Activity
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
Total Cost
The Linearity Assumption and the
AAstraight
straight line
line
Relevant Range
closely
Relevant
Range
closely
approximates
approximates
aa curvilinear
Economist’s
curvilinear
Curvilinear Cost variable
variable cost
cost
line
Function
line within
within the
the
relevant
relevant
range.
range.
Accountant’s Straight-Line
Approximation (constant
unit variable cost)
Activity
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
Types of Fixed Costs
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
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
Trend Toward Fixed Costs
Increased automation.
Increase in salaried knowledge workers
who are difficult to train and replace.
Implications
Implications
Managers
Managersare
aremore
more“locked-in”
“locked-in”with
withfewer
fewerdecision
decision
alternatives.
alternatives.
Planning
Planningbecomes
becomesmore
morecrucial
crucialbecause
becausefixed
fixedcosts
costs are
are
difficult
difficult to
tochange
changewith
withcurrent
currentoperating
operating decisions.
decisions.
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
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
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
Rent Cost in
Thousands of Dollars
Fixed Costs and Relevant Range
Irwin/McGraw-Hill
90
60
30
00
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)
© The McGraw-Hill Companies, Inc., 2000
Fixed Costs and Relevant Range
How does this type
of fixed cost differ
from a step-variable
cost?
Irwin/McGraw-Hill
Step-variable costs
can be adjusted more
quickly and . . .
The width of the
activity steps is much
wider for the fixed
cost.
© The McGraw-Hill Companies, Inc., 2000
Mixed Costs
A mixed cost
has both fixed
and variable
components.
Irwin/McGraw-Hill
Consider the
following electric
utility example.
© The McGraw-Hill Companies, Inc., 2000
Mixed Costs
Total Utility Cost
Y
os
c
d
e
x
i
m
l
a
t
To
t
Utility Charge
Fixed Monthly
Activity (Kilowatt Hours)
Irwin/McGraw-Hill
Variable
X
Utility Charge
© The McGraw-Hill Companies, Inc., 2000
Mixed Costs
The total mixed cost line can be expressed
as an equation: Y = a + bX
Total Utility Cost
Y
Where:
os
c
d
e
x
i
m
l
a
t
To
t
a
=
Y
Y = the total mixed cost
X
b
+
a = the total fixed cost (the
vertical intercept of the line)
b = the variable Variable
cost per unit of
activity (the
slopeCharge
of the line)
Utility
X = the level of activity
Fixed Monthly
Activity (Kilowatt Hours)
Irwin/McGraw-Hill
X
Utility Charge
© The McGraw-Hill Companies, Inc., 2000
Mixed Costs
Total Utility Cost
Y
os
c
d
e
x
i
m
l
a
t
To
t
a
=
Y
X
b
+
Variable
bX
Utility Charge
Fixed Monthly
a
Activity (Kilowatt Hours)
Irwin/McGraw-Hill
X
Utility Charge
© The McGraw-Hill Companies, Inc., 2000
The Analysis of Mixed Costs
Account Analysis
Engineering Approach
High-Low Method
Scattergraph Method
Least-Square Regression Method
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
Account Analysis
Each account is classified as either
variable or fixed based on the analyst’s
knowledge of how the account behaves.
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
Engineering Estimates
Cost estimates are based on an evaluation
of production methods, and material, labor
and overhead requirements.
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
The High-Low Method
WiseCo recorded the following production activity and
maintenance costs for two months:
High activity level
Low activity level
Change
Units
9,000
5,000
4,000
Cost
$ 9,700
6,100
$ 3,600
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.
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
The High-Low Method
High activity level
Low activity level
Change
Unit variable cost =
Irwin/McGraw-Hill
Units
9,000
5,000
4,000
Cost
$ 9,700
6,100
$ 3,600
Changein cost
Change in units
© The McGraw-Hill Companies, Inc., 2000
The High-Low Method
High activity level
Low activity level
Change
Units
9,000
5,000
4,000
Cost
$ 9,700
6,100
$ 3,600
Unit variable cost = $3,600 ÷ 4,000 units = $0.90 per unit
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
The High-Low Method
High activity level
Low activity level
Change
Units
9,000
5,000
4,000
Cost
$ 9,700
6,100
$ 3,600
Unit variable cost = $3,600 ÷ 4,000 units = $0.90 per unit
Fixed cost = Total cost – Total variable cost
Fixed cost = $9,700 – ($0.90 per unit × 9,000 units)
Fixed cost = $9,700 – $8,100 = $1,600
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
The High-Low Method
High activity level
Low activity level
Change
Units
9,000
5,000
4,000
Cost
$ 9,700
6,100
$ 3,600
Unit variable cost = $3,600 ÷ 4,000 units = $0.90 per unit
Fixed cost = Total cost – Total variable cost
Fixed cost = $9,700 – ($0.90 per unit × 9,000 units)
Fixed cost = $9,700 – $8,100 = $1,600
Total cost = Fixed cost + Variable cost (Y = a + bX)
Y = $1,600 + $0.90X
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
The Scattergraph Method
Plot the data points on a
graph (total cost vs. activity).
Total Cost in
1,000’s of Dollars
Y
Irwin/McGraw-Hill
20
10
0
* *
* *
* ** *
**
X
0
1
2
3
4
Activity, 1,000’s of Units Produced
© The McGraw-Hill Companies, Inc., 2000
The Scattergraph 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
Irwin/McGraw-Hill
20
10
0
* *
* *
* ** *
**
X
0
1
2
3
4
Activity, 1,000’s of Units Produced
© The McGraw-Hill Companies, Inc., 2000
The Scattergraph Method
Total Cost in
1,000’s of Dollars
Y
Irwin/McGraw-Hill
The slope of this line is the variable unit
cost. (Slope is the change in total cost
for a one unit change in activity).
20
10
* *
* *
* ** *
**
Estimated fixed cost = $10,000
0
X
0
1
2
3
4
Activity, 1,000’s of Units Produced
© The McGraw-Hill Companies, Inc., 2000
The Scattergraph Method
Slope =
Total Cost in
1,000’s of Dollars
Y
Irwin/McGraw-Hill
20
10
* *
* *
Change in cost
Change in units
* ** *
**
Vertical
distance
is the
change
in cost.
Horizontal distance is
the change in activity.
0
X
0
1
2
3
4
Activity, 1,000’s of Units Produced
© The McGraw-Hill Companies, Inc., 2000
Least-Squares Regression Method
Accountants and managers
may use computer software
to fit a regression line
through the data points.
The cost analysis objective
is the same: Y = a + bx
Least-squares
Least-squaresregression
regressionalso
also provides
providesaastatistic,
statistic, called
called
22
the
adjusted
R
the adjusted R ,,that
thatis
is aameasure
measure of
of the
thegoodness
goodness
of
of fit
fitof
ofthe
theregression
regressionline
lineto
tothe
thedata
datapoints.
points.
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
Least-Squares Regression Method
R2 is the percentage of the variation
in total cost explained by the activity.
Y
Total Cost
20
10
0
Irwin/McGraw-Hill
* *
* *
0
* ** *
**
R2 for this relationship is near
100% since the data points are
very close to the regression line.
X
1
2
3
4
Activity
© The McGraw-Hill Companies, Inc., 2000
The Contribution Format
Let’s put our
knowledge of cost
behavior to work by
preparing a
contribution format
income statement.
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
The Contribution Format
Sales Revenue
Less: Variable costs
Contribution margin
Less: Fixed costs
Net 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.
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
The Contribution Format
Comparison of the Contribution Income Statement
with the Traditional Income Statement
Traditional Approach
(costs organized by function)
Contribution Approach
(costs organized by behavior)
Sales
$ 100,000
Less cost of goods sold
70,000
Gross margin
$ 30,000
Less operating expenses
20,000
Net income
$ 10,000
Sales
$ 100,000
Less variable expenses
60,000
Contribution margin
$ 40,000
Less fixed expenses
30,000
Net income
$ 10,000
Used primarily for
external reporting.
Irwin/McGraw-Hill
Used primarily by
management.
© The McGraw-Hill Companies, Inc., 2000
End of Chapter 5
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
Terimakasi
h,
see you
again,
byeeee….!!
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
CONTOH KASUS
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
The High-Low Method
IfIf sales
sales salaries
salaries and
and commissions
commissions are
are $10,000
$10,000
when
when 80,000
80,000 units
units are
are sold
sold and
and $14,000
$14,000 when
when
120,000
120,000 units
units are
are sold,
sold, what
what is
is the
the variable
variable
portion
portion of
of sales
sales salaries
salaries and
and commission?
commission?
a.
a. $0.08
$0.08 per
per unit
unit
b.
b. $0.10
$0.10 per
per unit
unit
c.
c. $0.12
$0.12 per
per unit
unit
d.
d. $0.125
$0.125 per
per unit
unit
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
The High-Low Method
IfIf sales
sales salaries
salaries and
and commissions
commissions are
are $10,000
$10,000
when
when 80,000
80,000 units
units are
are sold
sold and
and $14,000
$14,000 when
when
120,000
120,000 units
units are
are sold,
sold, what
what is
is the
the variable
variable
portion
portion of
of sales
sales salaries
salaries and
and commission?
commission?
a.
a. $0.08
$0.08 per
per unit
unit
Units
Cost
b.
High level
120,000
$ 14,000
b. $0.10
$0.10 per
per unit
unit
Low level
80,000
10,000
c.
$0.12
per
unit
c. $0.12 per unit
Change
40,000
$ 4,000
d.
d. $0.125
$0.125 per
per unit
unit
$4,000 ÷ 40,000 units
= $0.10 per unit
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
The High-Low Method
IfIf sales
sales salaries
salaries and
and commissions
commissions are
are $10,000
$10,000
when
when 80,000
80,000 units
units are
are sold
sold and
and $14,000
$14,000 when
when
120,000
120,000 units
units are
are sold,
sold, what
what is
is the
the fixed
fixed portion
portion
of
of sales
sales salaries
salaries and
and commissions?
commissions?
a.
a. $$ 2,000
2,000
b.
b. $$ 4,000
4,000
c.
c. $10,000
$10,000
d.
d. $12,000
$12,000
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
The High-Low Method
IfIf sales
sales salaries
salaries and
and commissions
commissions are
are $10,000
$10,000
when
when 80,000
80,000 units
units are
are sold
sold and
and $14,000
$14,000 when
when
120,000
120,000 units
units are
are sold,
sold, what
what is
is the
the fixed
fixed portion
portion
of
Total cost = Total fixed cost +
of sales
sales salaries
salaries and
and commissions?
commissions?
Total variable cost
a.
$
2,000
a. $ 2,000
$14,000 = Total fixed cost +
b.
b. $$ 4,000
4,000
($0.10 × 120,000 units)
c.
c. $10,000
$10,000
Total fixed cost = $14,000 - $12,000
d.
Total fixed cost = $2,000
d. $12,000
$12,000
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000