Biaya produksi

PERHITUNGAN BIAYA PRODUKSI
DAN PERHITUNGAN
KEUNTUNGAN
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KOMPETENSI DASAR
Menerapkan langkah-langkah
perhitungan biaya produksi dan
keuntungan (teori biaya)
Menghitung biaya produksi dan
keuntungan dalam kegiatan
usaha.

Pengertian
Biaya Produksi
01
Jenis – Jenis
Biaya Produksi
02
Penerimaan
(Revenue)
03
Laba
Maksimum
04
Materi
Pembelajaran

Contents Title
Semua Pengorbanan yang perlu dilakukan untuk
suatu proses produksi yang dinyatakan dengan
satuan uang menurut harga pasar yang berlaku,
baik yang sudah terjadi maupun yang akan
terjadi
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Contents Title Contents Title
Biaya Produksi

Jenis – Jenis Biaya Produksi
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Biaya Tetap (Fixed Cost)
.
Biaya Variabel (Variable
Cost )
Biaya Total (Total Cost)
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Biaya Tetap (Fixed Cost)
Contoh Biaya Tetap :
Biaya Gaji Direksi, Biaya
Sewa,
“Adalah Biaya yang digunakan
dalam proses produksi yang
sifatnya tetap tidak bergantung
pada jumlah produksi:

Biaya Variabel (Variabel Cost)
Contoh Biaya Variabel :
Bahan baku,Upah Tenaga
Kerja,
“Biaya yang jumlahnya berubah-
ubah bergantung pada banyak atau
sedikitnya jumlah produksi.”

Biaya Total (Total Cost)
Kerja,
“Biaya yang merupakan penjumlahan
dari biaya variable dan biaya tetap
atau biaya keseluruhan dalam
melakukan proses untuk
menghasilkan barang atau jasa.”
TC = VC + FC
TC = Total Cost
VC = Variabel Cost
FC = Fixed Coast
Q FC VC TC
0 550 0 550
1 550 300 850
2 550 550 1.100
3 550 750 1.300
4 550 1.050 1.600

Contoh
Untuk menghasilkan 5 buah meja dibutuhkan biaya-biaya berikut:
Papan 10 lembar @ Rp. 500.000 per lembar, paku ½ Kg seharga Rp. 250.000
Potongan Besi seharga Rp. 700.000, Cat, Politur, Ampelas dan bahan tambahan
lainnya Rp. 300.000. Biaya Tenaga Kerja Rp. 400.000 dan biaya umum yang
dialokasikan untuk pembuatan meja itu adalah Rp. 500.000, dalam pengerjaan
pembuatan meja tersebut ada cat yang tumpah seharga Rp. 50.000 dan harus
diganti untuk melanjutkan pekerjaan. Selain itu sisa-sisa bahan pengerjaan
pembuatan meja dijual seharga Rp. 150.000. Berdasarkan keterangan diatas
hitunglah harga pokok satu meja.!

Biaya Rata-Rata (Average Cost)
Biaya Total Rata-Rata,
Biaya Tetap Rata-Rata, dan
Biaya Variabel Rata-Rata
“Biaya rata-rata merupakan
penjumlahan dari biaya variable
rata-rata atau dengan rumus:.”
AC = AFC + AVC
AC = Average Cost
AFC = Average Fixed Cost
AVC = Average Variabel Cost
ATC = TC
Q
AFC = TFC
Q
AVC = TFC
Q

Biaya Marjinal (Marjinal Cost)
Kerja,
“Biaya marjinal adalah tambahan
biaya yang diperlukan untuk
memproduksi satu unit tambahan
output.
Contoh sebuah perusahaan memproduksi
100 unit Televisi dengan biaya total 100
juta. Jika biaya total produksi 101 unit 101
juta, maka biaya marjinal produksi TV
adalah 1 juta untuk 1 unit tambahan.

Pengertian Revenue
(Penerimaan)
 Revenue adalah penerimaan
perusahaan (produsen) dari hasil
penjualan outputnya.
 Penerimaan (Revenue) adalah
total pendapatan yang diterima
oleh produsen berupa uang yang
diperoleh dari hasil penjualan
barang yang diproduksi.

Konsep
Konsep
Penerimaan
Penerimaan Total (Total Revenue) (TR)
penerimaan seluruhnya yang diterima
oleh produsen dari hasil penjualan.
Secara matematis dapat diumuskan
Penerimaan Rata-Rata atau Average
Revenue (AR)
penerimaan produsen per unit barang yang
dijualnya. Secara matematis dapat
diumuskan sebagai berikut:

Konsep
Konsep
Penerimaan
Penerimaan Marjinal (MR)
kenaikan penerimaan total yang disebabkan
oleh tambahan penjualan sebesar 1 unit.
Secara matematis dapat diumuskan sebagai
berikut:

Hubungan
antara TR,
AR dan MR
Misalkan A menjual Roti Tawar dengan kuantitas
dan harga seperti tabel dibawh ini :
Penjelasan :
Ketika harga satu kemasan roti Rp. 20.000, maka
besarnya P sama dengan MR dan AR;
Karena harga ditentukan oleh pasar, penjual price
taker. (Pasar Persaingan sempurna)

Pengertian Laba
 Merupakan keuntungan yang
didapat dari penerimaan total
dikurangi biaya total
 selisih antara nilai yang dihasilkan
dengan nilai yang dikeluarkan. Nilai
yang dihasilkan merupakan
penerimaan, sedangkan nilai yang
dikeluarkan merupakan biaya
produksi.
sehingga dapat dirumuskan:

LABA
MAKSIMUM
keuntungan tertinggi yang dicapai oleh
perusahaan. Syarat dari keuntungan
maksimum adalah menyamakan antara biaya
marginal dengan penerimaan marginal.
Pada table diatas, terlihat semakin banyak
output terjual, pada awalnya laba mengalami
peningkatan, tetapi pada titik tertentu
mengalami penuruanan;

Contoh soal latihan
1. Suatu perusahaan memproduksi 7 unit output dengan avarage total cost sebesar Rp15.000,00. Agar
mampu berproduksi perusahaan harus mengeluarkan fixed cost sebesar Rp35.000,00. Maka,
besarnya avarage variabel cost adalah…
2. Perhatikan tabel berikut ini!
Q P TR AR MR
2 Rp400,00 Rp800,00 Rp400,00 ……
4 Rp400,00 Rp1.600,00 Rp400,00 Rp400,00
6 Rp500,00 Rp3.000,00 Rp500,00 …..
Berdasarkan tabel di atas, berapakah besarnya Marginal Revenue (MR) pada jumlah produksi sebanyak
6 unit ….

TUGAS PROPOSAL USAHA
BAB. I. PENDAHULUAN
A. Judul Kegiatan: Uraikan secara singkat dan jelas jenis kegiatan /usaha yang akan dilakukan.
B. Status Usaha: Jelaskan status usaha yang akan dilakukan, usaha baru atau pengembangan.
C. Rasional Kegiatan: Uraikan secara jelas alasan yang melatar-belakangi dipilihnya kegiatan usaha yang
akan dilakukan,
D. Tujuan Kegiatan: Uraikan tujuan yang ingin dicapai dari kegiatan usaha yang akan dilakukan.
BAB. II. METODE PELAKSANAAN
A. Produk: Uraikan jenis produk (barang/jasa) yang akan dijual, karakteristik produk, kualitas dan kuantitas
produk yang ditawarkan
B. Bahan Baku: Uraikan jenis bahan baku yang akan digunakan untuk produksi, tingkat ketersediaan bahan
baku, prosedur perolehan bahan baku. Sumber bahan baku.
C. Proses Produksi: Uraikan alur proses produksi, teknologi yang digunakan, ketrampilan tenaga kerja yang
dibutuhkan, jumlah tenaga kerja yang terlibat.
D. Pemasaran: Uraikan dengan jelas katagori/kelas dan perkiraan jumlah konsumen yang dibidik, strategi
pemasaran yang dilakukan, sebutkan daerah cakupan pemasaran lokal/regional/nasional.
E. Tempat Produksi: uraiakan dengan jelas alamat tempat usaha dilakukan, jelaskan karakteristik tempat
usaha, uraikan pula pengaruhnya terhadap prospek usaha.

BAB. III. TARGET LUARAN
A. Target produk: Uraikan jenis produk (barang/jasa) yang akan dijual, karakteristik produk, kualitas dan
kuantitas yang akan ditawarkan.
B. Target konsumen: Uraiakan jenis dan jumlah calon sasaran yang ditargetkan akan menjadi konsumen.
C. Target pendapatan: Uraiakan jumlah pendapatan yang ingin dicapai.
BAB.IV. RENCANA BIAYA
A. Rencana biaya usaha: Jelaskan secara rinci rancangan usaha yang akan dilakukan , perhitungan
pembiayaan bahan baku, tenaga kerja, alat produksi, harga jual, dan prediksi aliran kas.

TUGAS PROPOSAL USAHA
BAB. V. JADWAL PELAKSANAAN.
Jadwal pelaksanaan: Uraikan jadwal perincian kegiatan, durasi waktu yang dibutuhkan dan waktu
pelaksanaan dalam minggu atau bulan.dan besaran volume pekerjaan serta besaran biaya yang dibutuhkan
BAB.VI. ORGANISASI PELAKSANA
A. Personil: Uraikan nama, kualifikasi , dan diskripsi tugas dari personil yang terlibat dalam pelaksanaan
usaha.
BAB. VII. POTENSI KHUSUS
A. Peluang Komersial: Uraikan peluang komersial dari produk yang akan dijual/ditawarkan

A. Rencana biaya usaha: Jelaskan secara rinci rancangan
usaha yang akan dilakukan , perhitungan pembiayaan
bahan baku, tenaga kerja, alat produksi, harga jual, dan
prediksi aliran kas.
B. Rancangan Pengembangan & Investasi: Uraikan
rencana pendapatan yang akan diperoleh dan akan
digunakan untuk pengembangan modal usaha, jumlah
rupiah yang dapat disetor untuk pengembalian modal,
BAB. V. JADWAL PELAKSANAAN.
Jadwal pelaksanaan: Uraikan jadwal perincian kegiatan,
durasi waktu yang dibutuhkan dan waktu pelaksanaan
dalam minggu atau bulan.dan besaran volume pekerjaan
serta besaran biaya yang dibutuhkan
BAB.VI. ORGANISASI PELAKSANA
A.Personil: Uraikan nama, kualifikasi , dan diskripsi tugas
dari personil yang terlibat dalam pelaksanaan usaha.
B.Pendamping: Uraikan nama, kualifikasi
personil/lembaga pendamping, peran tugas pendamping
yang diharapkan
BAB. VII. POTENSI KHUSUS
A. Peluang Komersial: Uraikan peluang komersial dari
produk yang akan dijual/ditawarkan

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