Cara Menghitung HPP ( HARGA POKOK PENJUALAN ) MAKANAN - Supaya TIDAK RUGI‼️

Introduction

This tutorial will guide you through the process of calculating the Cost of Goods Sold (HPP) for food products, specifically using the example of filled bread (roti isi meses). Understanding how to calculate HPP is essential for determining profit margins and setting appropriate selling prices, helping you avoid losses in your food business.

Step 1: Gather Your Ingredients and Costs

To accurately calculate HPP, start by compiling a list of all ingredients and their respective costs.

• List of Ingredients:

  • Flour
  • Sugar
  • Yeast
  • Butter
  • Filling (e.g., chocolate sprinkles)

• Calculate Costs:

  • Determine the quantity and price for each ingredient.
  • Example:
    • Flour: 1 kg costs $1.00
    • Sugar: 500 g costs $0.50
    • Yeast: 50 g costs $0.20
    • Butter: 250 g costs $1.50
    • Filling: 100 g costs $1.00

Step 2: Calculate Total Ingredient Cost

Sum up the costs of all ingredients used in one production batch.

• Example Calculation:

  • Flour: $1.00
  • Sugar: $0.50
  • Yeast: $0.20
  • Butter: $1.50
  • Filling: $1.00

• Total Cost:

  • Total = $1.00 + $0.50 + $0.20 + $1.50 + $1.00 = $4.20

Step 3: Determine Production Yield

Identify how many units the production process yields.

• Example:
  • One batch produces 40 pieces of filled bread.

Step 4: Calculate HPP per Unit

Divide the total ingredient cost by the number of units produced to find the HPP per item.

• Calculation:
  • HPP per unit = Total Cost / Yield
  • HPP per unit = $4.20 / 40 = $0.105

Step 5: Factor in Other Costs

Include other production costs that may affect pricing, such as labor, utilities, and packaging.

• Example Additional Costs:

  • Labor: $2.00
  • Utilities: $0.50
  • Packaging: $1.00

• Total Additional Costs:

  • Total = $2.00 + $0.50 + $1.00 = $3.50

Step 6: Calculate Final HPP

Add the total additional costs to the ingredient cost, then divide by the yield again.

• Final Calculation:
  • Total Costs = Ingredient Cost + Additional Costs
  • Total Costs = $4.20 + $3.50 = $7.70
  • Final HPP per unit = $7.70 / 40 = $0.1925

Conclusion

Calculating HPP is crucial for effective pricing strategies in the food industry. By following these steps, you can ensure that you understand your costs and set appropriate selling prices to maintain profitability. To further enhance your business, consider regularly reviewing and adjusting your calculations based on ingredient price fluctuations and production efficiency.