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Bab 7: Teori dan Estimasi Biaya

Ekonomi Manajerial dalam Perekonomian Global. Bab 7: Teori dan Estimasi Biaya. Bahan Kuliah Program Pascasarjana-UHAMKA Program Studi Magister Manajemen Dosen : Dr. Muchdie, PhD in Economics Jam Konsultasi : Kamis, 16.00-16.30 Telp : 0812-826-3034. Pokok Bahasan.

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Bab 7: Teori dan Estimasi Biaya

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  1. Ekonomi Manajerialdalam Perekonomian Global Bab 7: Teori dan Estimasi Biaya Bahan Kuliah Program Pascasarjana-UHAMKA Program Studi Magister Manajemen Dosen : Dr. Muchdie, PhD in Economics Jam Konsultasi : Kamis, 16.00-16.30 Telp : 0812-826-3034

  2. Pokok Bahasan • Fungsi Biaya Jangka Pendek • Kurva Biaya Jangka Panjang • Ukuran Pabrik dan Skala Ekonomis • Kurva Pembelajaran • Minimisasi Biaya Secara Internasional • Manajemen Logistik atau Penawaran Berantai ? • Analisis Biaya-Volume-Laba dan Ungkitan Operasi • Estimasi Empiris dan Fungsi Biaya • Ringkasan, Pertanyaan Diskusi, Soal-Soal dan Alamat Situs Internet • Lampiran : Analisis Biaya Menggunakan Kalkulus • Studi Kasus Gabungan 3 : Fungsi Produksi dan Biaya di Industri Pengilangan Minyak

  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. Fungsi Biaya Jangka Pendek

  6. Fungsi Biaya Jangka Pendek

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

  8. Kurva Biaya Jangka Panjang 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. Ungkitan Operasi (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) • Pertanyaan Diskusi (15 Pertanyaan) • Soal-Soal (15 Soal) • Alamat Situs Internet • Lampiran Bab 7 : Analisis Biaya Menggunakan Kalkulus • Studi Kasus Gabungan 3 : Fungsi Produksi dan Biaya Dalam Industri Pengilangan Minyak

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