MENGHITUNG HARGA POKOK PRODUKSI + CONTOH

Summary

In this video, viewers will learn how to calculate the cost of production (HPP). The video covers four key points: defining HPP, the elements of production cost, how to calculate it, and understanding the components of HPP. The video explains the costs involved in production, including raw materials, labor, and overhead costs. Using a practical example, the calculation for a pop cake production company is demonstrated, showing how to determine the unit cost of production. The tutorial offers clear steps, helping beginners grasp the concept of HPP and how to apply it in real-world scenarios.

Takeaways

• 😀 HPP (Cost of Goods Manufactured) includes all costs associated with producing goods, such as direct and indirect costs required to manufacture a product.
• 😀 Three main components of HPP are: raw materials costs, labor costs, and overhead costs.
• 😀 Raw materials costs are the expenses for buying or producing materials that are used in making products.
• 😀 Labor costs refer to wages or compensation paid to workers involved in production.
• 😀 Overhead costs include expenses like repairs, maintenance, insurance, and taxes, which cannot be directly attributed to a specific product.
• 😀 To calculate HPP, all relevant costs for a given period (e.g., monthly) need to be added up.
• 😀 A real-world example used in the script shows a company producing pop cakes and how to calculate their HPP.
• 😀 For calculating raw material costs, you multiply the daily cost of materials by the number of production days in a month.
• 😀 Overhead costs, such as packaging, electricity, and gas, must also be considered and calculated on a monthly basis.
• 😀 The final HPP is calculated by summing the raw material costs, labor costs, and overhead costs, and dividing it by the total number of units produced in the period.
• 😀 The example concludes with the cost of producing one unit (pop cake) by dividing the total HPP by the total number of units produced in a month.

Q & A

What is the definition of 'Harga Pokok Produksi' (HPP)?

Harga Pokok Produksi (HPP) refers to all the costs required to produce a product, including both direct and indirect costs incurred by the company during the production process. These costs are calculated for a specific period to determine how much it costs to produce a product ready for sale.

What are the main components that make up Harga Pokok Produksi?

Harga Pokok Produksi is made up of three main components: 1) Raw material costs, 2) Labor costs, and 3) Overhead costs.

What does 'biaya bahan baku' (raw material costs) include?

Biaya bahan baku includes the expenses for purchasing or producing raw materials necessary for manufacturing the product. These materials can either be produced in-house by the company or purchased from suppliers.

How is 'biaya tenaga kerja' (labor costs) defined?

Biaya tenaga kerja refers to the wages, salaries, or compensation paid to workers involved in the production process. This cost is essential to produce the goods or services that will be sold.

What are overhead costs and how do they relate to production?

Overhead costs are indirect production costs that cannot be directly attributed to a specific product. Examples include facility maintenance, insurance, taxes, repairs, and utility costs.

How do you calculate the total production cost for a business based on the example in the video?

To calculate the total production cost, you sum up the raw material costs, labor costs, and overhead costs. In the example, the raw material cost is Rp 4,194,300, labor costs are Rp 1,500,000, and overhead costs (including packaging, electricity, and gas) total Rp 3,215,000, giving a total of Rp 15,285,000 for 900 pop cakes produced in one month.

What was the total cost to produce 900 pop cakes in the example provided?

The total cost to produce 900 pop cakes in one month was Rp 15,285,000.

How do you calculate the price per unit of the product?

To calculate the price per unit, divide the total production cost by the number of units produced. In the example, the total cost is Rp 15,285,000, and 900 pop cakes are produced, so the price per unit is Rp 16,983.

Why is it important to calculate Harga Pokok Produksi?

Calculating Harga Pokok Produksi is essential for businesses to determine the cost of producing goods, which helps in pricing decisions, understanding profitability, and managing production efficiency.

How are raw material costs calculated in the example, and how is this cost spread across the month?

In the example, the raw material cost for one day is Rp 419,429. Since the business operates 30 days a month, the total raw material cost for the month is calculated by multiplying the daily cost by 30, which equals Rp 12,583,870.