Cara Mudah Hitung HPP Usaha Kecil (Harga Modal Berapa?)

Summary

This video explains how to accurately calculate the **Cost of Goods Sold (COGS)** or **HPP (Harga Pokok Penjualan)** for small businesses. It covers both product-based and service-based businesses, explaining key concepts such as raw material costs, direct labor, and variable costs. The video provides practical examples, such as calculating HPP for a reseller business and a food production business. It also introduces an efficient shortcut for calculating HPP monthly, helping entrepreneurs save time and avoid manual calculations. The goal is to empower small business owners to understand their costs, set the right prices, and maximize profitability.

Takeaways

• 😀 Understanding HPP (Harga Pokok Penjualan) is crucial for calculating product costs in both product-based and service-based businesses.
• 😀 HPP refers to the direct costs involved in producing or selling a product or service, which typically includes raw materials and direct labor costs.
• 😀 For product-based businesses, HPP can be calculated by adding the purchase price of the product and any additional costs like packaging or labeling.
• 😀 Reseller businesses can calculate HPP easily by considering the product's purchase price and any additional costs such as packaging or modifications.
• 😀 Production-based businesses need to factor in the costs of raw materials and additional production steps. For example, calculating the cost of ingredients and packaging for a dish in a food business.
• 😀 In service businesses, HPP may also include direct costs such as materials used in the service (e.g., flowers for an event) and labor costs for event setup and breakdown.
• 😀 Direct labor costs are a critical component of HPP in service businesses. These are costs paid per output or event, rather than a fixed monthly salary.
• 😀 For a service business, calculating HPP involves adding up material costs, direct labor costs, and any other direct costs associated with delivering the service.
• 😀 Businesses should use a simplified approach to calculate HPP monthly by conducting stock counts (inventory), tracking purchases, and factoring in direct labor costs, rather than calculating HPP for each product sold individually.
• 😀 The shortcut formula for calculating HPP is: Beginning inventory + Purchases - Ending inventory + Direct labor costs = HPP for the period.

Q & A

What is HPP (Harga Pokok Penjualan)?

HPP, or Cost of Goods Sold (COGS), represents the direct costs incurred by a business to produce goods or services. This includes the cost of raw materials, labor, and other expenses directly related to production or sales.

How does HPP differ from other business costs like operational expenses?

HPP specifically includes costs that directly increase with sales or production, such as raw materials and direct labor. In contrast, operational costs like employee salaries, utilities, and rent do not fluctuate with the volume of sales or production.

What is the formula for calculating HPP in a product-based business?

For a product-based business, the HPP is calculated by adding the purchase cost of the product and any additional costs, such as packaging or branding, to the initial purchase price. For example, if you buy a product for Rp 50,000 and add Rp 2,000 for packaging, the HPP per unit is Rp 52,000.

How can HPP be calculated for a production-based business?

In a production-based business, you need to account for the cost of raw materials, labor, and other production costs. For example, if you're running a food business like ayam geprek, you would calculate the cost of ingredients like chicken, rice, and chili, plus the cost of labor involved in preparing the dish.

What is the key difference between calculating HPP for resellers and manufacturers?

For resellers, HPP is simply the cost of purchasing a product from a supplier, plus any additional costs like packaging. For manufacturers, HPP includes the cost of raw materials and production costs, including direct labor involved in manufacturing the product.

In service-based businesses, do you need to calculate HPP?

Yes, even though service-based businesses may not have physical products, they still incur direct costs. For instance, in an event decoration business, the cost of materials (e.g., flowers) and direct labor (e.g., setup crew) should be included in the HPP calculation.

How is direct labor defined in the context of HPP?

Direct labor refers to wages or payments made to workers who are involved in the production or delivery of a specific product or service. Unlike fixed monthly salaries, direct labor costs are variable and depend on the volume of production or services provided.

What is a shortcut for calculating HPP to save time in businesses with high transaction volumes?

To save time, businesses can use a simplified formula: HPP = Beginning Inventory + Purchases - Ending Inventory + Direct Labor Costs. This method eliminates the need to calculate HPP for each product individually and is especially useful for businesses with large sales volumes.

How do you calculate the Beginning and Ending Inventory for the HPP formula?

The Beginning Inventory is the total value of stock at the start of the period (e.g., the beginning of the month), and the Ending Inventory is the total value of stock at the end of the period. These values can be determined through stocktaking or inventory management systems.

What is the Break-Even Point (BEP), and why is it important for businesses?

The Break-Even Point (BEP) is the point at which a business’s revenue equals its total costs, meaning no profit or loss is made. It’s important because it helps businesses understand how much they need to sell in order to cover their costs and start making a profit.