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.
• MS in Rural & Regional Development Planning, 1986, Graduate School, Bogor Agricultural University, Bogor

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) = ΔTC/ΔQ = ΔTVC/ΔQ

FUNGSI BIAYA JANGKA PENDEK

FUNGSI BIAYA �JANGKA PENDEK

FUNGSI BIAYA JANGKA PENDEK

Biaya Variabel Rata-Rata

AVC = TVC/Q = w/AP_L

Biaya Marjinal

ΔTC/ΔQ = ΔTVC/ΔQ = w/MP_L

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 = ΔLTC/ΔQ

Penurunan Kurva Biaya Jangka Panjang

Hubungan Antara Kurva Jangka Panjang dengan Kurva Jangka Pendek

Kemungkinan Bentuk Kurva Biaya Jangka Panjang

Ukuran Pabrik dan Skala Ekonomis

KURVA PEMBELAJARAN

Biaya Rata-Rata dari Unit Q = C = aQ^b

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)

Q_BE = TFC/(P - AVC)

ANALISIS BIAYA-VOLUME-LABA

P = 10

TFC = 200

AVC = 5

Q_BE = 40

UNGKITAN OPERASI�(OPERATING LEVERAGE)

Ungkitan Operasi (Operating Leverage) = TFC/TVC

Derajat Ungkitan Operasi (Degree of Operating Leverage) = DOL

UNGKITAN OPERASI

TC’ has a higher DOL than TC and therefore a higher Q_BE

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

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