PERILAKU BIAYA (COST BEHAVIOR) : ANALISIS KOMPARATIF MELALUI PENDEKATAN TEORITIS DAN PRAKTIK PERILAKU BIAYA (COST BEHAVIOR) : ANALISIS KOMPARATIF MELALUI PENDEKATAN TEORITIS DAN PRAKTIK

Abstract

This study aims to provide an explanation related to the basic concepts in the development of cost behavior (cost behavior), which is viewed from the theoretical and practical cost behavior. The writing of this article provides a comprehensive overview of the concept of cost behavior studied based on the results of previous studies.

This study discusses the theory and practice of cost behavior by examining the relationship between previous research conducted in 2012 to 2021 with the development of research results from various scientific research developments, which are found in companies. Based on the discussion in this study, basically the theory of cost behavior can be grouped into two, namely fixed and variable. Fixed cost has the characteristic that the total cost remains the same, even though the cost driver changes. Meanwhile, variable costs are characterized by the amount of total costs that change proportionally to changes in the cost driver. Both of these traits or behaviors apply within a relevant range for the cost driver.

This research shows that in any research related to cost behavior, understanding the characteristics of a cost becomes very important. All costs need to be first separated into fixed and variable parts. For the efficiency of the company's cost management, management needs to make decisions based on cost behavior analysis. The right decision really depends on the accuracy of cost estimation based on reliable management judgment. As an idea, understanding the nature of cost behavior can be used for the efficiency of corporate financial management.

Keywords: Cost Behaviour, Comparative Analysis