AKUNTANSI MANAJERIAL

Martinus Yosi A 15.D1.0025

Assifa Surya 15.D1.0177
Bagas Herlambang A 15.D1.0179
Akhmad Golby Y
15.D1.0283
Niko Adhi N 15.D1.0309
 High low method
Total biaya pengiriman
bulan Paket yang dikirim
10 $ 800
1
20 1.100
2
15 900
3
12 900
4
18 1050
5
25 1250
6

Penyelesaian :
Perubahan_biaya = (_Y2_-_Y1_) = (_$1250_-_800_) = $450 =
$30
Perubahan aktivitas ( X2 - X1 ) ( 25 10 ) 15
 Least square method
Bulan ke- Biaya reparasi dan Jam Mesin
pemeliharaan (Rp.1000)
y. x. xy. x2

1 750 6000 4500000000 36000000

2 715 5500 3932500000 30250000

3 530 4000 2120000000 16000000

4 600 4000 2400000000 16000000

5 600 4500 2700000000 20250000

6 875 7000 6125000000 49000000

7 800 6000 4800000000 36000000

8 1000 8000 8000000 64000000

9 800 6000 4800000000 36000000

10 750 6000 4500000000 36000000

11 550 4500 2475000000 20250000

12 600 4500 2700000000 20250000

y x. xy. x2

8570000 66000 41060500000 380000000

 Penyelesaian
b = 12 x 41.060.500.000 66.000. x 8570000 = 115
12 x 380.000.000 (66.000) 2
a = 8.570.000 b x 66.000 = 79.270
12
Jadi biaya reaparasi dan pemeliharaan mesin
tersebut terdiri dari
Biaya variable = Rp. 115 per jam mesin ( 0,115 x
Rp.1.000)
Biaya tetap = Rp. 79.270 per bulan
Atau fungsi linier biaya tersebut adalah :
Y = 79.270 + 115x
 scatter plot method
Company decides to use scatter
graph method to split its factory
overhead (FOH) into variable and
fixed components. Following is the
data which is provided for the
Month Units FOH
analysis.
1
2
1,520
1,250
$36,375
38,000
3 1,750 41,750
4 1,600 42,360
5 2,350 55,080
6 2,100 48,100
7 3,000 59,000
8 2,750 56,800
penyelesaian
Fixed Cost = y-intercept =
$18,000
Variable Cost per Unit = Slope of
Regression Line
To calculate slop we will take two
points on line: (0,18000) and
(3500,68000)
Variable Cost per Unit = (68000
18000) (3500 0) = $14.286