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Transcript of toeri biaya-manajerial.ppt
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Managerial Economicsin a Global Economy
Chapter 7
Cost Theory and Estimation
PowerPoint Slides Prepared by Robert F.Brooker, Ph.D. Copyright 2004 by South-
Western, a division of Thomson Learning. All
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The Nature of Costs
Explicit Costs
Accounting Costs
Economic Costs Implicit Costs
Alternative or Opportunity Costs
Relevant Costs Incremental Costs
Sunk Costs are Irrelevant
PowerPoint Slides Prepared by Robert F.Brooker, Ph.D. Copyright 2004 by South-
Western, a division of Thomson Learning. All
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ACC COSTTC = EC
EC COSTTC= EC+IC
LULUS KULIAH-LANJUT
-KERJA
PowerPoint Slides Prepared by Robert F.Brooker, Ph.D. Copyright 2004 by South-
Western, a division of Thomson Learning. All
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Short-Run Cost Functions
Total Cost = TC = f(Q)
Total Fixed Cost = TFCTotal Variable Cost = TVC
TC = TFC + TVC
PowerPoint Slides Prepared by Robert F.Brooker, Ph.D. Copyright 2004 by South-
Western, a division of Thomson Learning. All
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Short-Run Cost Functions
Average Total Cost = ATC =
TC/Q
Average Fixed Cost = AFC =
TFC/QAverage Variable Cost = AVC =
TVC/Q
ATC = AFC + AVC
Marginal Cost = TC/Q =
TVC/
Q
PowerPoint Slides Prepared by Robert F.Brooker, Ph.D. Copyright 2004 by South-
Western, a division of Thomson Learning. All
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Short-Run Cost Functions
Q TFC TVC TC AFC AVC ATC MC
0 $60 $0 $60 - - - -
1 60 20 80 $60 $20 $80 $202 60 30 90 30 15 45 10
3 60 45 105 20 15 35 15
4 60 80 140 15 20 35 35
5 60 135 195 12 27 39 55
PowerPoint Slides Prepared by Robert F.Brooker, Ph.D. Copyright 2004 by South-
Western, a division of Thomson Learning. All
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PowerPoint Slides Prepared by Robert F.Brooker, Ph.D. Copyright 2004 by South-
Western, a division of Thomson Learning. All
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Short-Run Cost Functions
Average Variable Cost
AVC = TVC/Q = w/APL
Marginal Cost
TC/Q = TVC/Q = w/MPL
PowerPoint Slides Prepared by Robert F.Brooker, Ph.D. Copyright 2004 by South-
Western, a division of Thomson Learning. All
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Long-Run Cost Curves
Long-Run Total Cost =
LTC = f(Q)Long-Run Average Cost =
LAC = LTC/Q
Long-Run Marginal Cost =
LMC = LTC/QPowerPoint Slides Prepared by Robert F.Brooker, Ph.D. Copyright 2004 by South-
Western, a division of Thomson Learning. All
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Derivation of Long-Run Cost Curves
PowerPoint Slides Prepared by Robert F.Brooker, Ph.D. Copyright 2004 by South-
Western, a division of Thomson Learning. All
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Relationship Between Long-Run and
Short-Run Average Cost Curves
PowerPoint Slides Prepared by Robert F.Brooker, Ph.D. Copyright 2004 by South-
Western, a division of Thomson Learning. All
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Possible Shapes of
the LAC Curve
PowerPoint Slides Prepared by Robert F.Brooker, Ph.D. Copyright 2004 by South-
Western, a division of Thomson Learning. All
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Learning Curves
Average Cost of Unit Q = C = aQb
Estimation Form: log C = log a +
b Log Q
PowerPoint Slides Prepared by Robert F.Brooker, Ph.D. Copyright 2004 by South-
Western, a division of Thomson Learning. All
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Minimizing Costs Internationally
Foreign Sourcing of Inputs
New International Economies of
Scale
Immigration of Skilled Labor
Brain Drain
PowerPoint Slides Prepared by Robert F.
Brooker, Ph.D. Copyright 2004 by South-
Western, a division of Thomson Learning. All
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Architecture of Ideal Firm
Core Competencies
Outsourcing of Non-Core Tasks
Learning Organization Efficiency and Flexibility
Location Near Markets
Agility in Responding to MarketForces
PowerPoint Slides Prepared by Robert F.
Brooker, Ph.D. Copyright 2004 by South-
Western, a division of Thomson Learning. All
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Biaya Menerbitkan Buku Ekonomi Manajerial:
Biaya Tetap Total:
-Penyuntingan 10.000
-Setting 70.000
-Promosi 20.000Total Biaya Tetap 100.000
Biaya Var. Rata-rata:
-cetak 6
-admin 2-diskon tk buku 7
-komisi penjl 1
-Royalty 4
Total Biaya Variabel 20
Harga Jual 30
a. Hitung Q BEPnya.
b. Jika Perush menargetkan laba 60.000, brp
output yang harus diproduksiPowerPoint Slides Prepared by Robert F.
Brooker, Ph.D. Copyright 2004 by South-
Western, a division of Thomson Learning. All
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Qbep = 100.000/(30-20) =10.000
TR = P*Q = 30 * 10.000 = 300.000TC = 100.000 + (20*10.000) =300.000
Q* = FC + laba diinginkan/(P-AVC)
= 100.000 + 60.000 /30-20=16.000
TR = P*Q = 30*16.000 =480.000
TC=100.000 + (20.16.000) =420.000
Laba 60.000
PowerPoint Slides Prepared by Robert F.
Brooker, Ph.D. Copyright 2004 by South-
Western, a division of Thomson Learning. All
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Cost-Volume-Profit Analysis
P = 40
TFC = 200
AVC = 5
QBE= 40
PowerPoint Slides Prepared by Robert F.
Brooker, Ph.D. Copyright 2004 by South-
Western, a division of Thomson Learning. All
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Operating Leverage
Operating Leverage = TFC/TVC
Degree of Operating Leverage = DOL
% ( )% ( )
Q P AVC DOLQ Q P AVC TFC
PowerPoint Slides Prepared by Robert F.
Brooker, Ph.D. Copyright 2004 by South-
Western, a division of Thomson Learning. All
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Operating Leverage
TC has a higher DOL
than TC and therefore
a higher QBE
PowerPoint Slides Prepared by Robert F.
Brooker, Ph.D. Copyright 2004 by South-
Western, a division of Thomson Learning. All
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Empirical Estimation
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
InflationPowerPoint Slides Prepared by Robert F.
Brooker, Ph.D. Copyright 2004 by South-
Western, a division of Thomson Learning. All
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Empirical Estimation
Functional Form for Short-Run Cost Functions
2 3TVC aQ bQ cQ
2TVCAVC a bQ cQ
Q
22 3MC a bQ cQ
Theoretical Form Linear Approximation
TVC a bQ
aAVC b
Q
MC b
PowerPoint Slides Prepared by Robert F.
Brooker, Ph.D. Copyright 2004 by South-
Western, a division of Thomson Learning. All
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Empirical Estimation
Theoretical Form Linear Approximation
PowerPoint Slides Prepared by Robert F.
Brooker, Ph.D. Copyright 2004 by South-
Western, a division of Thomson Learning. All
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Empirical Estimation
Long-Run Cost Curves
Cross-Sectional Regression
Analysis Engineering Method
Survival Technique
PowerPoint Slides Prepared by Robert F.
Brooker, Ph.D. Copyright 2004 by South-
Western, a division of Thomson Learning. All
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Empirical Estimation
Actual LAC versus empirically estimated LAC
PowerPoint Slides Prepared by Robert F.
Brooker, Ph.D. Copyright 2004 by South-
W t di i i f Th L i All