HARGA POKOK PRODUKSI

Pandawood Wooden Poster

NO URAIAN JUMLAH SATUAN

I INVESTASI
A Fixed Cost (3 thn)
1 Sewa Ruang Kerja 1 unit/3 tahun
2 Motor 1 unit
Biaya Total per bul
B Peralatan (5 thn)
1 Kuas Besar 2 unit
2 Kuas Kecil 2 unit
3 Gunting 2 unit
4 Meja 3 unit
5 Laptop 2 unit
6 Mouse 2 unit
7 Rak besi 1 unit
8 Tempat sampah 1 unit
9 Sikat Kasar 2 unit
10 Kursi 3 unit
11 Sikat Halus 2 unit
Biaya Total per bul
II BAHAN (perhari)
1 ShoeClinic Cleaner 2 unit
2 ShoeClinic Sol Cleaner 2 unit
3 ShoeClinic Perfume 2 unit
4 ShoeClinic Stiker 10 pcs
5 ShoeClinic Plasticbag 10 pcs
6 ShoeClinic Unyellowing 2 unit
7 ShoeClinic Semir 2 unit
8 ShoeClinic Stubborn Stains Rem 1 unit

Biaya Total perbul

III UPAH
1 Shoe Treatment 1
2 Jasa Antar 2
Biaya Total perbul
IV OPERASIONAL
1 Listrik + air 1 Unit/bulan
2 Air minum Galon 8 Unit
3 Bensin 14 liter
4 Internet 1 Unit/bulan
 Biaya Total perbul
V IKLAN/PROMOSI
1 Instagram 1 Unit/bulan
VI CSR
1 Csr 1
Biaya Total perbul
Total Pengeluaran Perbul

Harga Pokok Produksi

Target Shoe Treatment Perhari 10 Pasang Sepatu =

Total pengeluaran perbulan tersebut diasumsikan untuk pembuatan produk ukuran A3 saja.Oleh karena itu,
untuk menghitung harga pokok produksi ukuran A4 dan A5, dilakukan perbandingan ukuran yang kemudia
akan mengurangi biaya bahan baku dan total pengeluaran perbulan

1. Frame A3 (30 x 42 cm)

NO URAIAN HARGA
1 INVESTASI
a Fixed Cost Rp 1,888,889
b Peralatan Rp 283,843
2 BAHAN Rp 6,250,000
3 UPAH Rp 4,000,000
4 OPERASIONAL Rp 1,055,100
5 IKLAN/PROMOSI Rp -
Total Pengeluaran Perbulan Rp 13,477,832
Total Harga/Unit Rp 53,911
Biaya Mitra Online Shop 1.50%
Harga Pokok Produksi/Unit Rp 54,720
Keuntungan 30%
Harga Final/unit Rp 71,136

2. Frame A4 (21 x 30 cm)

NO URAIAN HARGA
1 INVESTASI
a Fixed Cost Rp 1,888,889
b Peralatan Rp 283,843
2 BAHAN Rp 3,125,000
3 UPAH Rp 4,000,000
4 OPERASIONAL Rp 1,055,100
5 IKLAN/PROMOSI Rp -
Total Pengeluaran Perbulan Rp 10,352,832
Total Harga/Unit Rp 41,411
Biaya Mitra Online Shop 1.50%
Harga Pokok Produksi/Unit Rp 42,032
Keuntungan 30%
Harga Final/unit Rp 54,642

3. Frame A5 (15 x 21 cm)

NO URAIAN HARGA
1 INVESTASI
a Fixed Cost Rp 1,888,889
b Peralatan Rp 283,843
2 BAHAN Rp 1,562,500
3 UPAH Rp 4,000,000
4 OPERASIONAL Rp 1,055,100
5 IKLAN/PROMOSI Rp -
Total Pengeluaran Perbulan Rp 8,790,332
Total Harga/Unit Rp 35,161
Biaya Mitra Online Shop 1.50%
Harga Pokok Produksi Final/Unit Rp 35,689
Keuntungan 30%
Harga Final/unit Rp 46,395

Fixed cost (harga tetap)

Variable cost
Income

Tc

Q Vc

Fc

BEP
K PRODUKSI
oden Poster

HARGA SATUAN TOTAL HARGA

Rp 20,000,000 Rp 60,000,000
Rp 8,000,000 Rp 8,000,000
Biaya Total per bulan Rp 1,888,889

Rp 11,000 Rp 22,000
Rp 6,000 Rp 12,000
Rp 3,300 Rp 6,600
Rp 500,000 Rp 1,500,000
Rp 7,000,000 Rp 14,000,000
Rp 30,000 Rp 60,000
Rp 495,000 Rp 495,000
Rp 20,000 Rp 20,000
Rp 8,000 Rp 16,000
Rp 295,000 Rp 885,000
Rp 7,000 Rp 14,000
Biaya Total per bulan Rp 283,843

Rp 20,000 Rp 40,000
Rp 20,000 Rp 40,000
Rp 18,000 Rp 36,000
Rp 1,000 Rp 10,000
Rp 3,000 Rp 30,000
Rp 20,000 Rp 40,000
Rp 18,000 Rp 36,000
Rp 18,000 Rp 18,000

Biaya Total perbulan Rp 6,250,000

Rp 2,000,000 Rp 2,000,000
Rp 1,000,000 Rp 2,000,000
Biaya Total perbulan Rp 4,000,000

Rp 700,000 Rp 700,000
Rp 6,000 Rp 48,000
Rp 7,650 Rp 107,100
Rp 200,000 Rp 200,000
 Biaya Total perbulan Rp 1,055,100

Rp 100,000 Rp 100,000

Rp -
Biaya Total perbulan
Total Pengeluaran Perbulan Rp 13,477,832

250 unit

uk ukuran A3 saja.Oleh karena itu,

perbandingan ukuran yang kemudian
NO KEGIATAN NILAI TOTAL
1 2 3 4

A BIAYA
1 Investasi Rp 2,172,732 Rp 45,265 Rp 45,265 Rp 45,265 Rp 45,265
Akumulasi Rp 45,265 Rp 90,531 Rp 135,796 Rp 181,061
2 Produksi Rp 11,405,100 Rp 11,405,100 Rp 11,405,100 Rp 11,405,100 Rp 11,405,100
Akumulasi Rp 11,405,100 Rp 22,810,200 Rp 34,215,300 Rp 45,620,400
Total Rp 13,577,832 Rp 11,450,365 Rp 11,450,365 Rp 11,450,365 Rp 11,450,365
Akumulasi Rp 11,450,365 Rp 22,900,731 Rp 34,351,096 Rp 45,801,461

3 PEMASUKKAN Rp 562,916 Rp 14,072,906 Rp 14,072,906 Rp 14,072,906 Rp 14,072,906

Akumulasi Rp 14,072,906 Rp 28,145,812 Rp 42,218,718 Rp 56,291,623

4 PENGELUARAN Rp 13,339,254 Rp 11,450,365 Rp 11,450,365 Rp 11,450,365

Akumulasi Rp 13,339,254 Rp 24,789,619 Rp 36,239,985 Rp 47,690,350

5 KEUNTUNGAN Rp 733,652 Rp 2,622,541 Rp 2,622,541 Rp 2,622,541

BCR 1 = 1.212 DIAGRAM CASHFLO

Rp180,000,000
Rp160,000,000
Rp140,000,000
Rp120,000,000
Rp100,000,000
Rp80,000,000
Rp60,000,000
Rp40,000,000
Rp20,000,000
Rp-
1 2 3 4 5

pemasukan peng
 BULAN
5 6 7 8 9 10

Rp 45,265 Rp 45,265 Rp 45,265 Rp 45,265 Rp 45,265 Rp 45,265

Rp 226,326 Rp 271,592 Rp 316,857 Rp 362,122 Rp 407,387 Rp 452,653
Rp 11,405,100 Rp 11,405,100 Rp 11,405,100 Rp 11,405,100 Rp 11,405,100 Rp 11,405,100
Rp 57,025,500 Rp 68,430,600 Rp 79,835,700 Rp 91,240,800 Rp 102,645,900 Rp 114,051,000
Rp 11,450,365 Rp 11,450,365 Rp 11,450,365 Rp 11,450,365 Rp 11,450,365 Rp 11,450,365
Rp 57,251,826 Rp 68,702,192 Rp 80,152,557 Rp 91,602,922 Rp 103,053,287 Rp 114,503,653

Rp 14,072,906 Rp 14,072,906 Rp 14,072,906 Rp 14,072,906 Rp 14,072,906 Rp 14,072,906

Rp 70,364,529 Rp 84,437,435 Rp 98,510,341 Rp 112,583,247 Rp 126,656,153 Rp 140,729,059

Rp 11,450,365 Rp 11,450,365 Rp 11,450,365 Rp 11,450,365 Rp 11,450,365 Rp 11,450,365

Rp 59,140,715 Rp 70,591,080 Rp 82,041,446 Rp 93,491,811 Rp 104,942,176 Rp 116,392,541

Rp 2,622,541 Rp 2,622,541 Rp 2,622,541 Rp 2,622,541 Rp 2,622,541 Rp 2,622,541

DIAGRAM CASHFLOW Chart Title

000 Rp180,000,000
000 Rp160,000,000
000 Rp140,000,000
000 Rp120,000,000
000 Rp100,000,000
000 Rp80,000,000
000 Rp60,000,000
000 Rp40,000,000
000 Rp20,000,000
Rp- Rp-
1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 1

pemasukan pengeluaran FIXED COST VARIABEL COST TOTAL COST INCOM

 BIAYA SETAHUN
11 12

Rp 45,265 Rp 45,265 Rp 543,183

Rp 497,918 Rp 543,183
Rp 11,405,100 Rp 11,405,100 Rp 136,861,200
Rp 125,456,100 Rp 136,861,200
Rp 11,450,365 Rp 11,450,365 Rp 137,404,383
Rp 125,954,018 Rp 137,404,383

Rp 14,072,906 Rp 14,072,906 Rp 168,874,870

Rp 154,801,965 Rp 168,874,870

Rp 11,450,365 Rp 11,450,365 Rp 139,293,272

Rp 127,842,907 Rp 139,293,272

Rp 2,622,541 Rp 2,622,541 Rp 29,581,598

tle

5 6 7 8 9 10 11 12

T TOTAL COST INCOME

NO KEGIATAN NILAI TOTAL
1 2 3 4

A BIAYA
1 Investasi Rp 2,172,732 Rp 2,172,732 Rp 2,172,732 Rp 2,172,732 Rp 2,172,732
Akumulasi Rp 2,172,732 Rp 4,345,464 Rp 6,518,197 Rp 8,690,929
2 Produksi Rp 11,405,100 Rp 11,405,100 Rp 11,405,100 Rp 11,405,100 Rp 11,405,100
Akumulasi Rp 11,405,100 Rp 22,810,200 Rp 34,215,300 Rp 45,620,400
Total Rp 13,577,832 Rp 13,577,832 Rp 13,577,832 Rp 13,577,832 Rp 13,577,832
Akumulasi Rp 13,577,832 Rp 27,155,664 Rp 40,733,497 Rp 54,311,329

3 PEMASUKKAN Rp 562,916 Rp 14,072,906 Rp 14,072,906 Rp 14,072,906 Rp 14,072,906

Akumulasi Rp 14,072,906 Rp 28,145,812 Rp 42,218,718 Rp 56,291,623

4 PENGELUARAN Rp 13,577,832 Rp 13,577,832 Rp 13,577,832 Rp 13,577,832

Akumulasi Rp 13,577,832 Rp 27,155,664 Rp 40,733,497 Rp 54,311,329

5 KEUNTUNGAN Rp 495,074 Rp 495,074 Rp 495,074 Rp 495,074

BCR 1 = 1.036 DIAGRAM CASHFLOW

Rp180,000,000
Rp160,000,000
Rp140,000,000
Rp120,000,000
Rp100,000,000
BIAYA

Rp80,000,000
Rp60,000,000
Rp40,000,000
Rp20,000,000
Rp-
1 2 3 4 5 6 7 8 9 10 11 12
 BULAN
5 6 7 8 9 10

Rp 2,172,732 Rp 2,172,732 Rp 2,172,732 Rp 2,172,732 Rp 2,172,732 Rp 2,172,732

Rp 10,863,661 Rp 13,036,393 Rp 15,209,126 Rp 17,381,858 Rp 19,554,590 Rp 21,727,322
Rp 11,405,100 Rp 11,405,100 Rp 11,405,100 Rp 11,405,100 Rp 11,405,100 Rp 11,405,100
Rp 57,025,500 Rp 68,430,600 Rp 79,835,700 Rp 91,240,800 Rp 102,645,900 Rp 114,051,000
Rp 13,577,832 Rp 13,577,832 Rp 13,577,832 Rp 13,577,832 Rp 13,577,832 Rp 13,577,832
Rp 67,889,161 Rp 81,466,993 Rp 95,044,826 Rp 108,622,658 Rp 122,200,490 Rp 135,778,322

Rp 14,072,906 Rp 14,072,906 Rp 14,072,906 Rp 14,072,906 Rp 14,072,906 Rp 14,072,906

Rp 70,364,529 Rp 84,437,435 Rp 98,510,341 Rp 112,583,247 Rp 126,656,153 Rp 140,729,059

Rp 13,577,832 Rp 13,577,832 Rp 13,577,832 Rp 13,577,832 Rp 13,577,832 Rp 13,577,832

Rp 67,889,161 Rp 81,466,993 Rp 95,044,826 Rp 108,622,658 Rp 122,200,490 Rp 135,778,322

Rp 495,074 Rp 495,074 Rp 495,074 Rp 495,074 Rp 495,074 Rp 495,074

CASHFLOW Chart Title

Rp180,000,000
Rp160,000,000
Rp140,000,000
Rp120,000,000
FIXE
Rp100,000,000 VAR
BIAYA

pemasukan
Rp80,000,000 TOT
pengeluaran
Rp60,000,000 INC

Rp40,000,000
Rp20,000,000
Rp-
3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 101112
 BIAYA SETAHUN
11 12

Rp 2,172,732 Rp 2,172,732 Rp 26,072,787

Rp 23,900,054 Rp 26,072,787
Rp 11,405,100 Rp 11,405,100 Rp 136,861,200
Rp 125,456,100 Rp 136,861,200
Rp 13,577,832 Rp 13,577,832 Rp 162,933,987
Rp 149,356,154 Rp 162,933,987

Rp 14,072,906 Rp 14,072,906 Rp 168,874,870

Rp 154,801,965 Rp 168,874,870

Rp 13,577,832 Rp 13,577,832 Rp 162,933,987

Rp 149,356,154 Rp 162,933,987

Rp 495,074 Rp 495,074 Rp 5,940,884

t Title

FIXED COST
VARIABEL COST
TOTAL COST
INCOME

4 5 6 7 8 9 101112