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Teori dan Estimasi Biaya

Teori dan Estimasi Biaya. PhD in Economics , 1998, Dept. of Economics, The University of Queensland, Australia. Post Graduate Diploma in Regional Dev., 1994, Dept. of Economics, The Univ. of Queensland, Australia.

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Teori dan Estimasi Biaya

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  1. TeoridanEstimasiBiaya • PhD in Economics, 1998, Dept. of Economics, The University of Queensland, Australia. • Post Graduate Diploma in Regional Dev.,1994, Dept. of Economics, The Univ. of Queensland, Australia. • MS in Rural & Regional Development Planning, 1986, Graduate School, Bogor Agricultural University, Bogor BAHAN KULIAH ekonomi manajerial Prodi manajemen s-1 fe-uhamka Dosen : Muchdie, PhD in Economics

  2. Pokok Bahasan • FungsiBiayaJangkaPendek • KurvaBiayaJangkaPanjang • UkuranPabrikdanSkalaEkonomis • KurvaPembelajaran • MinimisasiBiayaSecaraInternasional • ManajemenLogistikatauPenawaranBerantai ? • AnalisisBiaya-Volume-LabadanUngkitanOperasi • EstimasiEmpirisdanFungsiBiaya • Ringkasan, PertanyaanDiskusi, Soal-SoaldanAlamatSitus Internet • Lampiran : AnalisisBiayaMenggunakanKalkulus • StudiKasusGabungan 3 : FungsiProduksidanBiayadiIndustriPengilanganMinyak

  3. Fungsi Biaya Jangka Pendek Biaya Total (Total Cost) = TC = f(Q) Biaya Tetap Total (Total Fixed Cost) = TFC Biaya Variabel Total (Total Variable Cost) = TVC TC = TFC + TVC

  4. Fungsi Biaya Jangka Pendek Biaya Total Rata-Rata (Average Total Cost) = ATC = TC/Q Biaya Tetap Rata-Rata (Average Fixed Cost) = AFC = TFC/Q Biaya Variabel Rata-Rata (Average Variable Cost) = AVC = TVC/Q ATC = AFC + AVC Biaya Marjinal (Marginal Cost) = TC/Q = TVC/Q

  5. FungsiBiayaJangkaPendek

  6. Fungsi Biaya Jangka Pendek

  7. FungsiBiayaJangkaPendek Biaya Variabel Rata-Rata AVC = TVC/Q = w/APL Biaya Marjinal TC/Q = TVC/Q = w/MPL

  8. KurvaBiayaJangkaPanjang Total Biaya Jangka Panjang (Long-Run Total Cost) = LTC = f(Q) Biaya Rata-Rata Jangka Panjang (Long-Run Average Cost) = LAC = LTC/Q Biaya Marjinal Jangka Panjang (Long-Run Marginal Cost) = LMC = LTC/Q

  9. Penurunan Kurva Biaya Jangka Panjang

  10. Hubungan Antara Kurva Jangka Panjang dengan Kurva Jangka Pendek

  11. Ukuran Pabrik dan Skala Ekonomis Kemungkinan Bentuk Kurva Biaya Jangka Panjang

  12. Kurva Pembelajaran Biaya Rata-Rata dari Unit Q = C = aQb Bentuk Estimasi: log C = log a + b Log Q

  13. Meminimumkan Biaya Secara Internasional • Foreign Sourcing of Inputs • New International Economies of Scale • Immigration of Skilled Labor • Brain Drain

  14. Manajemen Logistik atau Penawaran Berantai ? • Merges and integrates functions • Purchasing • Transportation • Warehousing • Distribution • Customer Services • Source of competitive advantage

  15. Manajemen Logistik atau Penawaran Berantai ? • Reasons for the growth of logistics • Advances in computer technology • Decreased cost of logistical problem solving • Growth of just-in-time inventory management • Increased need to monitor and manage input and output flows • Globalization of production and distribution • Increased complexity of input and output flows

  16. Analisis Biaya-Volume-Laba Penerimaan Total (Total Revenue) = TR = (P)(Q) Biaya Total (Total Cost) = TC = TFC + (AVC)(Q) Volume Breakeven (Breakeven Volume) TR = TC (P)(Q) = TFC + (AVC)(Q) QBE = TFC/(P - AVC)

  17. Analisis Biaya-Volume-Laba P = 10 TFC = 200 AVC = 5 QBE = 40

  18. UngkitanOperasi(Operating Leverage) Ungkitan Operasi (Operating Leverage) = TFC/TVC Derajat Ungkitan Operasi (Degree of Operating Leverage) = DOL

  19. Ungkitan Operasi TC’ has a higher DOL than TC and therefore a higher QBE

  20. Estimasi Empiris :Data Collection Issues • Opportunity Costs Must be Extracted from Accounting Cost Data • Costs Must be Apportioned Among Products • Costs Must be Matched to Output Over Time • Costs Must be Corrected for Inflation

  21. Estimasi Empiris Bentuk Fungsional untuk Fungsi Biaya Jangka Pendek Bentuk Teoritis Pendekatan Linear

  22. Estimasi Empiris Bentuk Teoritis Pendekatan Linear

  23. Estimasi EmpirisKurva Biaya Jangka Panjang • Analisis Regresi Seksi Silang (Cross-Section Regression Analysis) • Metode Rekayasa (Engineering Method) • Teknik Survival (Survival Technique)

  24. Estimasi Empiris LAC Aktual Vs LAC Estimasi Empiris

  25. Penutup • Ringkasan (9 Butir) • PertanyaanDiskusi (15 Pertanyaan) • Soal-Soal (15 Soal) • AlamatSitus Internet • LampiranBab 7 : AnalisisBiayaMenggunakanKalkulus • StudiKasusGabungan 3 : FungsiProduksidanBiayaDalamIndustriPengilanganMinyak

  26. TUGAS BAB-7 • Pertanyaan Diskusi : • Setiap mahasiswa memilih 2 (dua) nomor pertanyaan untuk dijawab secara tertulis. Hanya satu nomor pertanyaan yang boleh sama dengan mahasiswa lainnya. • Jawaban dipresentasikan pada pertemuan berikut. • Soal-soal : • Setiap mahasiswa memilih 2 nomor soal dari Soal-soal nomor 1 – 14 untuk dijawab secara tertulis. Hanya satu nomor soal yang boleh sama dengan mahasiswa lainnya. • Jawaban ditulis pada sebuah Buku Tulis yang dikumpulkan pada saat UTS.

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