Hello Sohib EditorOnline, in this article we will discuss about how to calculate the cost of goods sold (HPP) for food businesses. As we know, HPP is an important element in determining the profitability of a business. Therefore, it is important to understand how to calculate HPP accurately.
HPP stands for cost of goods sold. In the food business, HPP includes the cost of raw materials, production costs, and other costs directly related to the production process. HPP is important to determine the selling price of the product and to calculate the profit gained by the business.
Why is HPP important?
Calculating HPP accurately is important to ensure that the selling price of the product is appropriate and profitable for the business. If the HPP is too high, the selling price may be too expensive, causing potential customers to avoid purchasing the product. On the other hand, if the HPP is too low, the business may not make a profit or may even experience losses.
What are the factors that affect HPP?
Several factors can affect HPP, including:
Cost of raw materials
Production costs
Overhead costs (such as rent, utilities, and insurance)
Transportation costs
Marketing and sales costs
Employee salaries and benefits
How to Calculate HPP
There are several steps to calculate HPP for food businesses:
Step 1: Calculate the Total Cost of Raw Materials
The first step is to calculate the total cost of all raw materials used in the production process. This includes the cost of all ingredients, packaging, and any other materials used in the production process.
Step 2: Calculate the Total Production Costs
The next step is to calculate the total production costs, including direct labor costs and overhead costs. Direct labor costs are the wages paid to employees who directly contribute to the production process, such as chefs or line workers. Overhead costs include rent, utilities, and other expenses related to running the business.
Step 3: Add All Other Costs Directly Related to Production
In addition to the cost of raw materials and production costs, other costs directly related to the production process should also be included in the HPP calculation. These costs may include transportation costs, marketing and sales costs, and employee salaries and benefits.
Once all of the costs have been calculated, HPP can be calculated by adding the total cost of raw materials, total production costs, and other costs directly related to production. This total cost can then be divided by the number of units produced to determine the HPP per unit.
Example Calculation
Item
Cost
Flour
Rp. 10,000
Sugar
Rp. 5,000
Eggs
Rp. 7,000
Butter
Rp. 15,000
Labor
Rp. 20,000
Overhead
Rp. 5,000
Transportation
Rp. 2,000
Marketing
Rp. 3,000
Salaries and Benefits
Rp. 10,000
Total Cost
Rp. 77,000
Units Produced
100
HPP per Unit
Rp. 770
FAQ
What happens if my HPP is too high?
If your HPP is too high, your selling price may be too expensive, causing potential customers to avoid purchasing the product. This can lead to a decrease in sales and potential losses for your business.
What happens if my HPP is too low?
If your HPP is too low, your business may not make a profit or may even experience losses. It is important to ensure that your HPP accurately reflects all of the costs associated with production.
Can HPP change over time?
Yes, HPP can change over time as the cost of raw materials, production costs, and other costs associated with production may change. It is important to regularly review and recalculate HPP to ensure that your selling price accurately reflects your costs and is profitable for your business.
That’s all for the article about Cara Menghitung HPP Makanan. Hopefully this article is useful for you who work in the food business. Thank you for reading!
Cara Menghitung HPP Makanan
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