Menghitung Harga Pokok Produksi - Part 2

Summary

This video explains the concept of production costs and how to calculate them for a business. It details the process of determining production costs, which include raw materials, labor, and overhead costs. An example is provided using a rattan woven basket craft business, showing how to calculate both the total production cost and the cost per product. The script walks through the necessary steps and formulas, highlighting how to calculate the cost price per product, which in this case is Rp. 15,000 per unit. The video aims to provide useful insights for entrepreneurs to effectively price their products.

Takeaways

• 😀 The cost of production refers to the expenses incurred to produce goods from raw materials to finished products.
• 😀 Understanding the cost of production is crucial for determining the selling price of a product.
• 😀 The cost of production is calculated by adding the costs of raw materials, labor, and overhead.
• 😀 To calculate the cost per product, divide the total cost of production by the number of products produced.
• 😀 Example: A rattan woven basket entrepreneur produces 100 units with raw material costs of Rp500,000.
• 😀 The total wages paid for labor in the example amount to Rp800,000.
• 😀 Additional overhead costs in the example include packaging and the purchase of stationery, totaling Rp200,000.
• 😀 Total production costs in the example: Rp500,000 (raw materials) + Rp800,000 (labor) + Rp200,000 (overhead) = Rp1,500,000.
• 😀 The cost per product is calculated by dividing total production costs by the number of products (Rp1,500,000 ÷ 100 = Rp15,000 per product).
• 😀 Therefore, the cost price per product in the example is Rp15,000 per unit.

Q & A

What is the cost of production?

The cost of production is the total amount of costs incurred to produce goods, from raw materials to finished products.

How is the cost of production used in business?

The cost of production is used as a basis for determining or considering the selling price of a product.

What are the components that make up the cost of production?

The cost of production is calculated by adding the cost of raw materials, labor, and overhead costs.

How is the cost of production per unit calculated?

The cost of production per unit is calculated by dividing the total cost of production by the number of products produced.

In the example given, how many products were produced?

In the example, 100 products were produced.

What was the cost of raw materials in the example?

The cost of raw materials in the example was Rp 500,000.

What are the labor costs in the example?

The labor costs in the example were Rp 800,000.

What were the overhead costs in the example?

The overhead costs in the example included packaging costs and the purchase of stationery, totaling Rp 200,000.

What is the total cost of production in the example?

The total cost of production in the example is Rp 1,500,000, calculated by adding the raw material costs, labor costs, and overhead costs.

What is the cost price per product in the example?

The cost price per product in the example is Rp 15,000, calculated by dividing the total cost of production (Rp 1,500,000) by the number of products produced (100 pieces).