Transcript Pert-6 - ekonomi manajerial

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 : Sabtu, 10.00-12.00
Telp : 0818-0704-5737
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
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
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
Fungsi Biaya Jangka Pendek
Q
0
1
2
3
4
5
T FC
$60
60
60
60
60
60
T VC
$0
20
30
45
80
135
TC
$60
80
90
105
140
195
AFC
$60
30
20
15
12
AVC
$20
15
15
20
27
AT C
$80
45
35
35
39
MC
$20
10
15
35
55
Fungsi Biaya
Jangka Pendek
Fungsi Biaya Jangka Pendek
Biaya Variabel Rata-Rata
AVC = TVC/Q = w/APL
Biaya Marjinal
TC/Q = TVC/Q = w/MPL
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
Penurunan Kurva Biaya Jangka Panjang
Hubungan Antara Kurva Jangka
Panjang dengan Kurva Jangka Pendek
Ukuran Pabrik dan
Skala Ekonomis
Kemungkinan Bentuk Kurva Biaya Jangka Panjang
Kurva Pembelajaran
Biaya Rata-Rata dari Unit Q = C = aQb
Bentuk Estimasi: log C = log a + b Log Q
Meminimumkan Biaya
Secara Internasional
 Foreign Sourcing of Inputs
 New International Economies of Scale
 Immigration of Skilled Labor
 Brain Drain
Manajemen Logistik atau
Penawaran Berantai ?
 Merges and integrates functions
 Purchasing
 Transportation
 Warehousing
 Distribution
 Customer Services
 Source of competitive advantage
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
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)
Analisis Biaya-Volume-Laba
P = 10
TFC = 200
AVC = 5
QBE = 40
Ungkitan Operasi
(Operating Leverage)
Ungkitan Operasi
(Operating Leverage) = TFC/TVC
Derajat Ungkitan Operasi
(Degree of Operating Leverage) = DOL
DOL 
% 
% Q

Q ( P  AVC )
Q ( P  AVC )  TFC
Ungkitan Operasi
TC’ has a
higher DOL
than TC and
therefore a
higher QBE
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
Estimasi Empiris
Bentuk Fungsional untuk
Fungsi Biaya Jangka Pendek
Bentuk Teoritis
Pendekatan Linear
TVC  aQ  bQ  cQ
2
AVC 
TVC
 a  bQ  cQ
Q
M C  a  2 bQ  3cQ
2
T V C  a  bQ
3
2
AVC 
a
Q
MC  b
b
Estimasi Empiris
Bentuk Teoritis
Pendekatan Linear
Estimasi Empiris
Kurva Biaya Jangka Panjang
Analisis Regresi Seksi Silang
(Cross-Section Regression Analysis)
Metode Rekayasa
(Engineering Method)
Teknik Survival
(Survival Technique)
Estimasi Empiris
LAC Aktual Vs LAC Estimasi Empiris
Penutup
 Ringkasan (9 Butir)
 Pertanyaan Diskusi (15 Pertanyaan)
 Soal-Soal (15 Soal) Kerjakan No. 15 !!!!
 Alamat Situs Internet
 Lampiran Bab 7 : Analisis Biaya
Menggunakan Kalkulus
 Studi Kasus Gabungan 3 : Fungsi Produksi
dan Biaya Dalam Industri Pengilangan
Minyak