{"id":76875,"date":"2022-12-10T14:15:49","date_gmt":"2022-12-10T07:15:49","guid":{"rendered":"https:\/\/www.its.ac.id\/news\/?p=76875"},"modified":"2022-12-10T15:13:42","modified_gmt":"2022-12-10T08:13:42","slug":"bahas-tuntas-analisis-biaya-bersama-sang-expert","status":"publish","type":"post","link":"https:\/\/www.its.ac.id\/news\/bahas-tuntas-analisis-biaya-bersama-sang-expert\/","title":{"rendered":"Bahas Tuntas Analisis Biaya Bersama sang Expert"},"content":{"rendered":"
\"\"
Dr Rey Fernan Refozar Cost saat memberikan materi bertajuk Behavior and Cost Volume Profit (CVP) Analysis pada Joint Lecture Series Departemen Manajemen Bisnis ITS<\/figcaption><\/figure>\n

Kampus ITS, ITS News \u2013 <\/strong>Urgensi akuntansi di era digital masih menjadi topik yang sangat penting untuk diketahui. Mendukung hal tersebut, Departemen Manajemen Bisnis Institut Teknologj Sepuluh Nopember (ITS) mengupas tuntas analisis biaya bersama sang expert, Dr Rey Fernan Refozar dalam rangkaian Joint Lecture Series 2022.<\/p><\/blockquote>\n

Dalam acara bertajuk Cost Behavior and Cost Volume Profit (CVP) Analysis ini, Rey membagikan suatu pondasi yang paling penting sebagai pemahaman awal terkait cost behavior. <\/em>Menurutnya, cost behavior<\/em> merupakan perubahan perilaku biaya karena perubahan aktivitas bisnis. Biaya yang dimaksud dapat berasal dari biaya variabel, biaya tetap, ataupun biaya campuran. \u201cCost behavior<\/em> akan menggambarkan perubahan biaya ketika tingkat output<\/em> berubah,\u201d terangnya.<\/p>\n

Menyambung pernyataan tersebut, Rey menjelaskan bahwa biaya variabel dan biaya tetap dibedakan oleh faktor yang mempengaruhinya. Biaya tetap merupakan biaya pasti yang tidak akan mengalami perubahan, sedangkan biaya variabel akan mengalami peningkatan dan penurunan sejalan dengan peningkatan atau penurunan output<\/em>. \u201cEsensial bagi bisnis untuk melakukan perencanaan, controlling<\/em>, serta pengambilan keputusan yang tepat karena biaya variabel terus berubah,\u201d jelasnya.<\/p>\n

Membagikan pembanding lainnya, Rey juga memperkenalkan istilah cost driver<\/em>, sebuah faktor yang dapat mengukur output<\/em> yang memungkinkan perubahan biaya. Seperti halnya cuaca yang menjadi faktor penentu untuk menentukan jadwal penerbangan. \u201cDengan identifikasi dan manajemen driver<\/em> yang tepat, biaya akan lebih mudah diprediksi dan dikontrol,\u201d paparnya.<\/p>\n

Menurut Dekan Fakultas Administrasi Bisnis Lyceum of the Philippines University (LPU) tersebut, terdapat tiga metode yang bisa digunakan untuk memisahkan biaya campuran menjadi biaya tetap maupun biaya variabel. Metode tersebut terdiri dari high-low<\/em>, scattergraph<\/em>, dan least squares<\/em>.<\/p>\n

\"\"
Dr Rey Fernan Refozar membagikan contoh perhitungan BEP dalam materinya<\/figcaption><\/figure>\n

Metode high-low, <\/em>timpalnya, akan menggunakan poin data berdasarkan nilai terendah dan tertinggi. Sementara itu, metode scattergraph <\/em>memanfaatkan fitting line<\/em> dari dua titik poin yang dipilih secara acak. \u201cSedangkan mentode least squares<\/em> menggunakan regresi secara statistika,\u201d tambahnya.<\/p>\n

Laki-laki yang berdomisili di Filipina ini memaparkan bahwa terdapat elemen penting lain yang kerap disebut Break-Even Point<\/em> (BEP). Mengulik lebih lanjut, BEP merupakan titik di mana pendapatan total sama dengan biaya total. \u201cBEP dapat dihitung dengan membagi total biaya tetap dengan pengurangan harga jual dan biaya variabel per unit produk,\u201d ujar Rey detail.<\/p>\n

Dalam implementasi BEP, terdapat istilah Cost-volume-profit<\/em> (CVP) yang juga tak boleh dilupakan. Pasalnya, CVP berperan untuk memberikan gambaran informasi secara jelas agar penjualan mencapai BEP. \u201cCVP berperan mengestimasikan perubahan biaya, volume penjualan, dan harga yang mempengaruhi profit perusahaan,\u201d ungkapnya lugas.<\/p>\n

Lebih dari itu, CVP juga kerap dimanfaatkan untuk mengetahui isu-isu penting, termasuk diantaranya jumlah unit yang harus dijual untuk mencapai BEP, dampak pengurangan biaya tetap yang diberikan pada BEP, dan dampak kenaikan harga terhadap laba. (*)<\/strong><\/p>\n

 <\/p>\n

Reporter: Faadhillah Syhab Azzahra
\nRedaktur: Erchi Ad\u2019ha Loyensya<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Kampus ITS, ITS News \u2013 Urgensi akuntansi di era digital masih menjadi topik yang sangat penting untuk diketahui. Mendukung hal tersebut, Departemen Manajemen Bisnis Institut Teknologj Sepuluh Nopember (ITS) mengupas tuntas analisis biaya bersama sang expert, Dr Rey Fernan Refozar dalam rangkaian Joint Lecture Series 2022. Dalam acara bertajuk Cost Behavior and Cost Volume Profit […]<\/p>\n","protected":false},"author":312,"featured_media":76879,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_joinchat":[],"footnotes":""},"categories":[14,60],"tags":[515,1288],"class_list":["post-76875","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-berita-utama","category-kkn-abmas","tag-chi","tag-zah"],"yoast_head":"\nBahas Tuntas Analisis Biaya Bersama sang Expert - ITS News<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.its.ac.id\/news\/bahas-tuntas-analisis-biaya-bersama-sang-expert\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bahas Tuntas Analisis Biaya Bersama sang Expert - ITS News\" \/>\n<meta property=\"og:description\" content=\"Kampus ITS, ITS News \u2013 Urgensi akuntansi di era digital masih menjadi topik yang sangat penting untuk diketahui. Mendukung hal tersebut, Departemen Manajemen Bisnis Institut Teknologj Sepuluh Nopember (ITS) mengupas tuntas analisis biaya bersama sang expert, Dr Rey Fernan Refozar dalam rangkaian Joint Lecture Series 2022. 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