X KD4 Harga Pokok Produksi - Menghitung Harga Pokok Produksi, Harga Jual, Laba

Summary

This video explains the process of calculating production costs and setting product prices for a business. The focus is on calculating fixed and variable costs, including machinery investment, labor, utilities, and material costs. A detailed example is given for an aloe vera drink business, showing how to compute production costs per unit and how to determine the selling price based on cost and desired profit margin. The final result is a step-by-step guide for determining the price and profit for the product, with the objective of making informed business decisions for profitability.

Takeaways

• 😀 Understand the importance of calculating production costs to determine the price and profitability of a product.
• 😀 Production costs consist of both fixed costs (e.g., salaries, utilities) and variable costs (e.g., raw materials).
• 😀 Depreciation of equipment is a significant part of fixed costs and must be calculated accurately over the equipment’s lifespan.
• 😀 To calculate fixed costs per production, divide the monthly fixed costs by the number of production days in a month.
• 😀 Variable costs are directly tied to the quantity of products being produced and must be calculated per production cycle.
• 😀 The formula for calculating production cost per unit involves adding fixed and variable costs together, then dividing by the number of units produced.
• 😀 A typical method for determining the selling price is to add a profit margin to the cost per unit. For example, a 35% margin is used.
• 😀 The selling price must be competitive with market prices. For example, the calculated price of IDR 5,000 per bowl is competitive against competitors pricing at IDR 6,000–7,000.
• 😀 Profit is calculated by subtracting total costs from total revenue, ensuring that the business generates positive cash flow.
• 😀 The user is encouraged to apply the same cost calculation process to their own food products and assess the profitability of their business.
• 😀 The final task is to create a PowerPoint presentation summarizing the cost calculations, production details, and profit estimates.

Q & A

What is the main focus of the lesson in the transcript?

The main focus of the lesson is how to calculate the cost of production, including both fixed and variable costs, and how to determine the selling price and profit for a product, using the example of a drink made from aloe vera.

What are the key components involved in calculating production costs?

The key components include investment in tools and machines, fixed costs, and variable costs. These components help in determining the total cost of production and ultimately the cost price, selling price, gross income, and net profit.

How is the depreciation of equipment calculated?

Depreciation is calculated by dividing the cost of the equipment by its lifespan (in months). The depreciation cost is then multiplied by the number of months the equipment is used in production to get the total depreciation value.

What are some examples of fixed costs mentioned in the transcript?

Examples of fixed costs include employee salaries, utilities like electricity and water, gas refills, and equipment depreciation.

How is the cost of production for one unit calculated?

The cost of production for one unit is calculated by dividing the total cost of production by the number of units produced. For example, in the case of aloe vera drinks, the total cost is divided by the 500 units produced to find the cost per unit.

What is the formula for determining the selling price of a product?

The selling price is determined by adding a desired profit margin to the production cost. In the example, the cost price of 3751 is increased by 35% to determine the selling price of 5000.

How does the selling price of the product compare to competitors?

The selling price of the product (5000) is compared to competitor prices, which range between 6000 and 7000. The set price of 5000 is still profitable based on the calculated production costs.

How is gross income calculated?

Gross income is calculated by multiplying the selling price by the number of units sold. In the case of the aloe vera drink, 500 units at 5000 each results in a total gross income of 2,500,000.

What is the difference between gross income and net income?

Gross income is the total income from sales before any expenses are deducted, while net income is the remaining profit after subtracting total costs (both fixed and variable) from gross income.

What is the final result for net profit in the example provided?

The final net profit is calculated as the gross income (2,500,000) minus the total production costs (1,873,018), resulting in a profit of 624,000.