Cara Mudah Menghitung HPP dan Harga Jual usaha produksi UMKM

Summary

This video provides a comprehensive guide for MSME owners on how to calculate the Cost of Goods Sold (HPP). The presenter explains the process of determining HPP using Excel, covering essential components like material costs, labor, operational expenses, and packaging. The video emphasizes the importance of separating personal and business finances and accurately tracking production costs to set appropriate selling prices. Using a real-life example of producing dried fish, the presenter demonstrates step-by-step calculations and teaches how to apply a profit margin to determine the final selling price of products.

Takeaways

• 😀 Understand that HPP (Harga Pokok Penjualan) refers to the total cost of producing goods or services, including raw materials, labor, and operational expenses.
• 😀 Calculating HPP helps small business owners determine the cost of production, set appropriate selling prices, evaluate profit margins, and assess operational efficiency.
• 😀 HPP differs from the selling price, as HPP is the cost to produce the goods, while the selling price includes the cost of production plus a profit margin.
• 😀 Raw material costs should be calculated in detail, including even small items like spices, electricity, or water, to get an accurate production cost.
• 😀 Labor costs should also be factored into HPP by considering the owner's time and efforts as part of the cost of running the business.
• 😀 Operational expenses such as rent, utilities, promotional activities, and transportation are essential in calculating the overall cost of doing business.
• 😀 Calculating electricity or gas usage, based on production time and consumption, is important for accurately assessing the costs of utilities used in production.
• 😀 To calculate depreciation, track the value of assets over time and account for the reduction in their value as they are used in business operations.
• 😀 Use a margin percentage to determine the selling price, ensuring it is high enough to cover costs and generate a profit for the business.
• 😀 The final selling price should consider market rates and competitiveness, with regular evaluations to ensure the business remains profitable.

Q & A

What is HPP and why is it important to calculate it?

HPP (Harga Pokok Penjualan or Cost of Goods Sold) is the total cost incurred to produce goods or services for sale. It's important to calculate HPP to understand the production cost, set the right selling price, determine profit margins, and evaluate business performance.

How does calculating HPP help in determining the price of a product?

By calculating HPP, businesses can determine the minimum price required to cover production costs. This helps in setting a selling price that ensures profitability and competitiveness in the market.

What are the key components of HPP in a production business?

The key components of HPP are production costs, which include raw materials, labor costs, and overhead costs, as well as operational expenses such as rent, utilities, and marketing.

How do you differentiate between HPP and selling price?

HPP is the total cost of producing goods, whereas the selling price is the amount charged to consumers, which includes HPP and a profit margin. Selling price = HPP + margin/profit.

Can you explain how raw material costs are calculated in HPP?

Raw material costs are calculated by listing all materials required for production (like fish, spices, and packaging) and then calculating their total cost, based on the amount used in the production process.

What role does labor cost play in calculating HPP?

Labor cost refers to the wages paid for the work done in producing the goods, including the business owner’s wage if they are directly involved in production. It helps quantify the direct manpower contribution to production.

Why is it necessary to account for operational costs in HPP?

Operational costs, such as rent, electricity, and marketing, must be accounted for in HPP to ensure that all expenses involved in running the business are covered, not just production costs. These costs impact the final price and profitability.

How do you determine the price of packaging for a product?

The price of packaging is calculated by considering the materials used for packaging (e.g., plastic, labels, boxes) and their associated costs. For example, a business might calculate the cost of each packaging unit and multiply it by the quantity of units produced.

What is the significance of depreciation in HPP calculation?

Depreciation represents the reduction in value of business assets over time. In HPP, depreciation helps account for the wear and tear of equipment (like ovens or machinery) used in production, ensuring that the cost of these assets is reflected in the overall production cost.

How do you calculate the selling price using HPP?

To calculate the selling price, first calculate the HPP (production cost per unit), then add the desired profit margin. For example, if HPP is $2 per unit and you want a 30% profit margin, the selling price would be $2 + ($2 * 30%) = $2.60.