TEKNO BANGET Berita Teknologi Review Laptop Komputer Gadget,Smartphone, Handphone,Gratis Download Games, Aplikasi, Software, Tutorial,Tips Trick InternetHello Sobat TeknoBgt! If you are a coffee shop owner or planning to open one, it is essential to understand how to calculate the HPP (Harga Pokok Penjualan) or cost of goods sold. By doing so, you can determine your profit margin and make informed business decisions. In this article, we will guide you through the process of calculating HPP for your coffee shop.
Pengertian HPP
HPP, or cost of goods sold, is the total cost incurred by a business to produce and sell a product. In a coffee shop, it refers to the cost of raw materials, such as coffee beans, milk, sugar, and other ingredients used to make drinks and food items.
Calculating HPP accurately is crucial to determine the final selling price and profit margin. By knowing the HPP, you can also identify areas where you can reduce costs and increase profits.
1. Menghitung Harga Bahan Baku
The first step to calculate HPP is to determine the cost of raw materials. Start by creating a list of all the ingredients used in your coffee shop, including coffee beans, milk, sugar, cups, lids, and other supplies.
Next, determine the cost of each item by checking your purchase invoices, receipts, or supplier’s website. Make sure to include any additional costs, such as shipping, taxes, or other fees, to get a complete picture of the expenses.
For instance, suppose you buy a 1kg bag of coffee beans for Rp100,000 from your supplier. You also pay Rp10,000 for shipping and handling, bringing the total cost to Rp110,000.
Thus, the formula to calculate the cost of coffee beans per gram is:
| 1kg coffee beans | Rp110,000 |
|---|---|
| 1000g coffee beans | Rp110,000 |
| 1g coffee beans | Rp110,000 / 1000 = Rp110 |
Therefore, the cost of coffee beans per gram is Rp110.
2. Menghitung Biaya Tenaga Kerja
The next step is to calculate the cost of labor or wages paid to your employees. Include all the costs related to employee salaries, benefits, taxes, and other expenses.
For example, suppose you have two employees who work 8 hours per day at a rate of Rp50,000 per hour. The monthly salary and benefits expenses for both employees come to Rp20,000,000.
Thus, the formula to calculate the hourly labor cost is:
| Monthly salary and benefits | Rp20,000,000 |
|---|---|
| 2 employees | 16 hours per day |
| 25 working days per month | 50 hours per month per employee |
| Labor cost per hour | Rp20,000,000 / (2 employees x 50 hours x 25 days) = Rp40,000 |
Therefore, the hourly labor cost is Rp40,000.
3. Menghitung Biaya Overhead
Overhead costs are the indirect expenses incurred by a business that are not directly linked to the production of goods or services. In a coffee shop, overhead costs may include rent, utilities, insurance, equipment maintenance, and other expenses.
To calculate the overhead cost, add up all the monthly expenses related to your coffee shop’s operations, such as rent, electricity, water, internet, phone bills, equipment repairs, and other expenses.
For instance, suppose your monthly overhead expenses come to Rp10,000,000.
Thus, the formula to calculate the monthly overhead cost per cup is:
| Monthly overhead cost | Rp10,000,000 |
|---|---|
| Number of cups sold per month | 10,000 cups |
| Overhead cost per cup | Rp10,000,000 / 10,000 cups = Rp1,000 |
Therefore, the overhead cost per cup is Rp1,000.
Cara Menghitung HPP
Now that we have calculated the cost of raw materials, labor, and overhead, we can proceed to calculate the HPP. Here is the formula to calculate the HPP:
HPP = (Cost of Raw Materials + Labor Cost) /[Number of Cups Sold – (Spoilage + Free Drinks)] + Overhead Cost per Cup
Where:
- Cost of Raw Materials: The total cost of all the ingredients used to make the drinks and food items.
- Labor Cost: The total cost of wages and benefits paid to employees to produce and sell the products.
- Number of Cups Sold: The total number of cups sold during a given period.
- Spoilage: The cost of drinks and food items that were spoiled or unsold and had to be thrown away.
- Free Drinks: The cost of drinks given away for promotions, discounts, or customer loyalty programs.
- Overhead Cost per Cup: The indirect cost of running the coffee shop, such as rent, utilities, and other expenses.
Let’s take an example to understand how to calculate HPP.
Contoh Perhitungan HPP Kedai Kopi
Suppose you own a coffee shop and sell 10,000 cups of coffee per month. You calculate the cost of raw materials to be Rp5,000 per cup, labor cost to be Rp1,000 per cup, and overhead cost per cup to be Rp1,000. You also have 500 cups of spoilage and give away 200 cups of free drinks per month. Here is how you can calculate the HPP:
| Items | Amount |
|---|---|
| Cost of Raw Materials | Rp5,000 x 10,000 cups = Rp50,000,000 |
| Labor Cost | Rp1,000 x 10,000 cups = Rp10,000,000 |
| Spoilage | Rp5,000 x 500 cups = Rp2,500,000 |
| Free Drinks | Rp5,000 x 200 cups = Rp1,000,000 |
| Total Cost | Rp50,000,000 + Rp10,000,000 + Rp2,500,000 + Rp1,000,000 = Rp63,500,000 |
| HPP | (Rp63,500,000) / [10,000 cups – (500 cups + 200 cups)] + Rp1,000 = Rp7,247 |
Thus, the HPP per cup is Rp7,247.
FAQ
1. Apa itu HPP?
HPP adalah singkatan dari Harga Pokok Penjualan. Ini adalah total biaya yang dikeluarkan oleh suatu bisnis untuk memproduksi dan menjual produk. Di kedai kopi, ini mengacu pada biaya bahan baku, seperti biji kopi, susu, gula, dan bahan lain yang digunakan untuk membuat minuman dan makanan.
2. Mengapa penting untuk menghitung HPP?
Menghitung HPP dengan akurat sangat penting untuk menentukan harga jual akhir dan margin keuntungan. Dengan mengetahui HPP, Anda juga dapat mengidentifikasi area di mana Anda dapat mengurangi biaya dan meningkatkan keuntungan.
3. Apa saja faktor yang mempengaruhi HPP?
Beberapa faktor yang mempengaruhi HPP antara lain harga bahan baku, biaya tenaga kerja, biaya overhead, jumlah cup yang terjual, spoilage atau produk yang rusak atau tidak terjual, dan free drinks atau minuman gratis yang diberikan untuk promosi atau program loyalitas pelanggan.
4. Bagaimana cara menghitung HPP?
Anda dapat menghitung HPP dengan menggunakan formula berikut:
HPP = (Cost of Raw Materials + Labor Cost) /[Number of Cups Sold – (Spoilage + Free Drinks)] + Overhead Cost per Cup
Kesimpulan
Dalam artikel ini, kami telah membahas cara menghitung HPP kedai kopi dengan tiga langkah yang terdiri dari menghitung harga bahan baku, biaya tenaga kerja, dan biaya overhead. Setelah itu, kami juga memberikan contoh perhitungan HPP untuk membantu Anda memahami konsep ini secara lebih baik. Dengan mengetahui HPP, Anda dapat menentukan harga jual yang tepat dan meningkatkan keuntungan usaha Anda. Semoga bermanfaat dan sampai jumpa di artikel menarik lainnya!
