Menghitung Harga Pokok Usaha Budidaya Tanaman Hias | Kewirausahaan Kelas 10

Summary

In this lesson, the instructor covers the fundamentals of calculating the cost of production in ornamental plant cultivation, focusing on orchids. The key concepts of full costing and variable costing are explained with practical examples. Students are taught how to calculate the production cost per unit, sales income, and profit. A hands-on example demonstrates how to calculate the total income and profit from selling orchids. The session concludes with a task for students to create similar problems, reinforcing the practical application of these financial concepts in entrepreneurship.

Takeaways

• 😀 The lesson is focused on calculating the cost price for ornamental plant cultivation.
• 😀 Understanding the calculation of cost price is essential for a business to determine product pricing and profitability.
• 😀 The cost price includes all production costs incurred to obtain a product, and it is vital for a business owner to know these figures.
• 😀 Four key benefits of calculating cost price: determining product pricing, tracking production expenses, calculating profit and loss, and managing inventory costs.
• 😀 There are two methods for calculating cost price: Full Costing (all production costs) and Variable Costing (only variable costs such as raw materials).
• 😀 Different businesses have specific types of costs, such as raw materials, seeds, fertilizers, and maintenance costs for ornamental plant cultivation.
• 😀 Sales or income is determined by multiplying the number of products sold by their selling price.
• 😀 Profit is calculated by subtracting total production costs from the total income from sales.
• 😀 An example problem is provided where a farmer spends IDR 3,500,000 on producing 500 orchid stems, with each stem costing IDR 7,000.
• 😀 To calculate income, multiply the selling price by the number of products sold. For example, selling each stem for IDR 10,000 results in total income of IDR 5,000,000.
• 😀 The farmer's profit is determined by subtracting the total cost (IDR 3,500,000) from the total income (IDR 5,000,000), resulting in a profit of IDR 1,500,000.

Q & A

What is the primary goal of today's lesson?

The primary goal is to help students understand how to calculate the cost price and profit in ornamental plant farming, so they can apply this knowledge to run a successful business.

What is meant by the term 'cost price' in business?

Cost price refers to the total expenses incurred in producing a product, including the costs of materials, labor, and other production-related expenses.

What are the two methods used to calculate cost price?

The two methods are 'Full Costing,' which includes all production costs, and 'Variable Costing,' which only considers variable costs such as materials.

Why is calculating the cost price essential for a business?

It helps determine the selling price, control production costs, calculate profit or loss, and manage inventory effectively, which are all critical for running a sustainable business.

How does the cost price affect the selling price of a product?

The cost price helps set a baseline for the selling price. A business needs to ensure the selling price covers the cost of production and generates a profit.

What does the calculation of sales income involve?

Sales income is calculated by multiplying the number of units sold by the selling price per unit. This gives the total revenue generated from the sale of products.

How is profit calculated in a business?

Profit is calculated by subtracting the total production cost from the total sales income. It represents the financial gain from the business after covering all expenses.

Can you explain the example provided in the script about orchid farming?

In the example, the farmer spent IDR 3,500,000 to produce 500 orchids. The cost per orchid was IDR 7,000. If the orchids were sold at IDR 10,000 each, the total sales income would be IDR 5,000,000, resulting in a profit of IDR 1,500,000.

What should a student do to complete their homework after this lesson?

Students are asked to create their own example problems related to calculating sales and profits, and submit them in the YouTube comments along with their name and class.

How is profit used in managing a business?

Profit helps the business owner understand whether the business is financially healthy, and it provides funds for reinvestment, growth, and covering any losses.