Harga pokok penjualan HPP atau cost of goods sold COGS mungkin menjadi salah satu istilah akuntansi yang paling penting untuk diketahui oleh para pemilik bisnis. HPP mencakup semua biaya langsung yang terlibat dalam produk manufaktur. Memahami HPP serta bagaimana cara mengelola komponennya dapat memudahkan Anda selaku pemilik usaha dalam menjalankan bisnis. Lalu, apa sih yang dimaksud dengan harga pokok penjualan atau COGS? Mari kupas tuntas seputar HPP dengan menyimak artikel di bawah ini! Apa itu Harga Pokok Penjualan HPP? Jika pendapatan mewakili total penjualan produk dan layanan perusahaan, maka HPP adalah akumulasi biaya untuk membuat atau memperoleh produk tersebut. HPP adalah istilah akuntansi dengan definisi khusus berdasarkan prinsip akuntansi yang telah ditetapkan sebelumnya. Dalam menentukan HPP, perusahaan harus menerapkan prinsip inventory cost. Definisi tersebut memberikan panduan antara biaya mana yang harus dimasukkan dan formula terkait untuk menghitung HPP. Yang paling penting, harga pokok penjualan adalah komponen kunci untuk menentukan dua metrik bisnis penting, yakni laba kotor perusahaan dan margin kotornya. Laba kotor diperoleh dengan mengurangkan HPP dari pendapatan, sedangkan margin kotor adalah laba kotor dibagi pendapatan. Semakin tinggi HPP perusahaan, semakin rendah laba kotornya. Jadi, HPP merupakan konsep yang penting untuk dipahami. HPP, kadang-kadang disebut juga sebagai “biaya penjualan,” dan umumnya dicatat pada laporan laba rugi perusahaan, tepat di bawah garis pendapatan. COGS mencakup semua biaya yang dikeluarkan untuk membuat produk yang ditawarkan perusahaan. Sebagian besar adalah biaya variabel untuk membuat produk, misalnya, bahan baku, tenaga kerja, biaya pemeliharaan mesin dan sebagainya. Contoh biaya yang umumnya termasuk HPP meliputi Bahan baku Barang yang dibeli untuk dijual kembali Biaya pengiriman barang Retur dan potongan pembelian Diskon perdagangan atau tunai Buruh pabrik Bagian yang digunakan dalam produksi Biaya penyimpanan Biaya overhead pabrik Baca Juga Memahami Pengertian, Tujuan, dan Komponen Rekonsiliasi Bank Mengapa Harus Menghitung Harga Pokok Penjualan? Alasan perusahaan harus menghitung nilai HPP untuk patokan seberapa besar laba yang diinginkan oleh perusahaan. Perusahaan juga memerlukan dana untuk gaji karyawan serta berbagai operasional perusahaan. Namun, ada beberapa item yang dikecualikan dari HPP. Mulai dari biaya penjualan, umum dan administrasi seperti biaya distribusi kepada pelanggan, sewa kantor, iklan, biaya akuntansi dan hukum, dan gaji manajemen. Sederhananya, semua biaya non operasional, seperti bunga dan belanja modal, juga bukan termasuk HPP. Selain itu, pengecualian HPP termasuk juga biaya untuk produk yang tetap tidak terjual pada akhir periode tertentu. Sebaliknya, ini tercermin dalam berapa banyak persediaan di gudang pada akhir periode yang terlihat di aplikasi gudang yang digunakan. Baca Juga Stock Opname Pengertia, Tujuan, dan Manfaat Komponen Harga Pokok Penjualan 1. Persediaan Awal Persediaan awal merupakan persediaan yang ada di awal periode akuntansi perusahaan. Saldo persediaan awal barang dapat di lihat dari neraca saldo periode berjalan atau di awal perusahaan tahun sebelumnya. 2. Persediaan Akhir Persediaan akhir merupakan persediaan barang di akhir periode akuntansi perusahaan atau akhir tahun buku berjalan. 3. Pembelian Bersih Pembelian bersih merupakan keseluruhan pembelian barang yang dilakukan secara tunai dan kredit. Ada beberapa unsur dalam pembelian bersih, antara lain pembelian kotor, pengurangan harga, retur pembelian, dan potongan pembelian. 4. Penjualan Bersih Pembelian bersih merupakan salah satu pendapatan perusahaan yang terdiri dari tiga komponen, seperti retur pembelian, pembelian kotor, dan pengurangan harga. Cara Menghitung Harga Pokok Penjualan HPP Setiap akuntan harus tahu dan paham tentang rumus HPP dasar dalam melakukan tugas dan tanggung jawabnya. Rumus HPP terdiri dari tiga variabel, di antaranya inventaris awal, pembelian, dan inventaris akhir. Lalu, bagaimana cara menghitung HPP yang benar? Coba lakukan empat langkah berikut ini Identifikasi persediaan awal bahan baku, kemudian barang dalam proses dan barang jadi, berdasarkan jumlah persediaan akhir periode sebelumnya. Tentukan biaya pembelian bahan baku yang dilakukan selama periode tersebut, dengan mempertimbangkan ongkos angkut, perdagangan dan diskon tunai. Jangan lupa tentukan saldo persediaan akhir. Biasanya, ini didasarkan pada jumlah siklus fisik dan dilakukan sesuai dengan metode penilaian persediaan pilihan perusahaan. Pastikan bahwa biaya produksi langsung lainnya dimasukkan dalam penilaian persediaan. Berikut ini rumus HPP umum yang harus diketahui oleh seorang akuntan 1. Rumus Penjualan Bersih Penjualan bersih = Total Nilai Penjualan – Retur Penjualan 2. Rumus Pembelian Bersih Pembelian Bersih = Pembelian + Ongkos angkut pembelian – Retur pembelian + Potongan pembelian 3. Rumus Persediaan Barang Persediaan barang = Persediaan Awal – Persediaan Akhir 4. Rumus Harga Pokok Penjualan HPP HPP= Persediaan Awal + Pembelian – Persediaan Akhir 5. Contoh Studi Kasus Perhitungan Perhatikan ilustrasi cara menghitung harga pokok penjualan di bawah ini untuk memudahkan Anda dalam memahaminya Perusahaan A menjual meja dapur kelas atas kepada konsumen. Pada 1 Januari 2019, ia menyimpan lima meja dalam inventaris, masing-masing senilai Rp. Kemudian, sepanjang periode, Perusahaan A membeli 10 meja tambahan dari pemasoknya. Pada 31 Desember 2019, Perusahaan A menghitung ada tiga meja yang tidak terjual di gudangnya. Inilah cara perusahaan menghitung HPP-nya HPP = Persediaan Awal + Pembelian – Persediaan Akhir = Rp. + Rp. – Rp. = Rp. – Rp. = Rp. Contoh di atas merupakan cara penghitungan sederhananya. Adapun contoh HPP pada laporan akuntansi perusahaan adalah sebagai berikut Berdasarkan tabel laporan di atas, maka Anda dapat mengetahui bahwa HPP UD. Tribhakti per tanggal 31 Juni 2022 adalah sebesar Rp. Cara menghitung harga pokok penjualan juga dapat dilakukan dengan aplikasi. Biasanya aplikasi akuntansi online yang baik memiliki fitur untuk menghitung laporan keuangan dan biaya secara otomatis. Pentingnya Harga Pokok Penjualan Sekarang kita telah membahas apa itu HPP, cara menghitungnya, beserta contohnya, selanjutnya akan dibahas tentang alasan mengapa Anda perlu memahaminya. Berikut ini penjelasan beberapa alasan pentingnya sebuah perusahaan memiliki HPP 1. Menghitung Marjin Laba Kotor Untuk menghitung berapa besar margin laba kotor, Anda perlu mengetahui harga pokok penjualan Anda. Gross Profit Margin margin laba kotor adalah rasio yang digunakan untuk mengukur kesehatan keuangan perusahaan dengan mengungkapkan jumlah uang yang tersisa dari penjualan setelah dikurangi HPP. Margin laba kotor dihitung dengan mengurangkan HPP dari total pendapatan dan kemudian membagi angka tersebut dengan total pendapatan. 2. Menentukan Harga Jual Menetapkan harga jual untuk produk Anda adalah salah satu hal tersulit dalam bisnis. Jika terlalu tinggi, maka tidak ada orang yang akan tertarik dengan produk yang Anda tawarkan. Sebaliknya, jika terlalu rendah, maka Anda akan sulit untuk mendapatkan keuntungan. Menemukan harga yang cocok dapat dilakukan jika Anda memiliki harga pokok penjualan yang dihitung secara akurat. Dengan mengetahui HPP, Anda akan tahu persis berapa banyak yang harus Anda jual untuk menutupi pengeluaran Anda yang lain, seperti gaji karyawan dan pemasaran. 3. Efisiensi Produk Anda Dengan menghitung dan melihat gambaran keseluruhan HPP, susunan laporan akuntansi Anda akan lebih terperinci. Hal tersebut dapat membantu Anda dalam meningkatkan efisiensi produksi produk. Anda dapat lebih mudah dalam menentukan cara untuk menghemat uang pada setiap produk. Selain cara menghemat uang, Anda juga dapat menemukan cara untuk membuat proses produksi lebih cepat dan efisien. 4. Bedakan antara Biaya Langsung dan Tidak Langsung Memahami HPP dan menghitungnya dengan benar juga bisa membantu Anda untuk mengetahui perbedaan antara biaya langsung dan tidak langsung. Contoh biaya langsung dalam perusahaan adalah biaya produksi dan biaya bahan baku. Sementara itu, biaya tidak langsung meliputi biaya overhead pabrik dan biaya operasional. Lebih rinci, contoh biaya tidak langsung di antaranya sebagai berikut Biaya sewa Gaji karyawan Pemasaran Biaya Hukum dan Akuntansi Pajak Nah, itu tadi penjelasan terkait Harga Pokok Penjualan HPP dalam perusahaan. Memiliki pemahaman tentang seputar HPP ini sangat penting untuk perkembangan bisnis Anda di masa depan. So, jangan malas untuk belajar dan memahaminya, ya! Buat Anda yang ingin lebih memahami cara perhitungan HPP, Mekari University menyediakan pilihan kelas menarik tentang Managerial Accounting yang akan membahas konsep, perilaku, dan pelaporan biaya di perusahaan. Selain menghitung biaya dan membuat laporan keuangan, Mekari juga memiliki software ERP yang mendukung operasional bisnis Anda, seperti aplikasi absensi online, aplikasi slip gaji, aplikasi invoice dan aplikasi stok barang.

Itusemua telah mencakup fasilitas transportasi gratis, peminjaman buku gratis, potongan harga untuk makan, gym, olahraga, dan berbagai macam fasilitas lainnya. Bukan hanya biaya pendidikannya yang terjangkau, biaya hidup di Jerman pun terjangkau, khususnya di kota kecil. Untuk harga daging, susu, dan telur kurang lebih sama dengan di Indonesia.

Collection Costs means an amount that the Municipality can charge with regard to the enforcement of a consumer’s monetary obligations;Break Costs means the amount if any by whichTravel costs ’ means expenses for transportation, lodging, subsistence meals and incidentals, and related expenses incurred by employees who are on travel status on official business of the recipient for any travel outside the country in which the organization is located. “Travel costs” do not include expenses incurred by employees who are not on official business of the recipient, such as rest and recuperation R&R travel offered as part of an employee’s benefits package that are consistent with the recipient’s personnel and travel policies and Expenses means i all costs or expenses including taxes and insurance premiums required to be paid by Borrower under this Agreement or under any of the other Loan Documents that are paid or advanced by Lender; ii filing, recording, publication and reasonable search fees paid or incurred by Lender in connection with Lender's transactions with Borrower; iii costs and expenses incurred by Lender to correct any Event of Default or enforce any provision of the Loan Documents or in gaining possession of, maintaining, handling, preserving, storing, shipping, selling, and preparing for sale or advertising to sell the Collateral, whether or not a sale is consummated, after the occurrence of an Event of Default; iv costs and expenses of suit incurred by Lender in enforcing or defending the Loan Documents or any portion thereof; v all costs or expenses paid by Lender to third parties to convert any data submitted to Lender by Borrower to an acceptable form; and vi Lender's reasonable attorneys' fees and expenses incurred before or after execution of this Agreement in advising Lender with respect to, or in structuring, drafting, reviewing, negotiating, amending, terminating, enforcing, defending or otherwise concerning, the Loan Documents or any portion thereof, irrespective of whether suit is costs means the actual costs incurred or the estimated costs to beLitigation Costs All costs reasonably incurred by Lessor in connection with the enforcement of any provision of this Lease and/or in connection with any third-party claim against Lessor or any Leased Property arising on account of or in connection with any default or Event of Default hereunder by Tenant, including, without limitation, costs reasonably incurred by Lessor in investigating, settling and/or prosecuting claims and for attorney’s and legal assistant fees and expenses, court costs and fees and consultant and witness fees and Expenses means any and all costs, liabilities and expenses including, without limitation, losses, damages, penalties, claims, actions, attorneys’ fees, legal expenses, judgments, suits and disbursements a incurred by Agent or Collateral Agent, or imposed upon or asserted against Agent, Collateral Agent or any Lender, in any attempt by Agent or Collateral Agent and the Lenders to i obtain, preserve, perfect or enforce any Loan Document or any security interest evidenced by any Loan Document; ii obtain payment, performance or observance of any and all of the Obligations; or iii maintain, insure, audit, collect, preserve, repossess or dispose of any of the collateral securing the Obligations or any part thereof, including, without limitation, costs and expenses for appraisals, assessments and audits of any Company or any such collateral; or b incidental or related to a above, including, without limitation, interest thereupon from the date incurred, imposed or asserted until paid at the Default Costs means those expendi- tures which the Commission actually incurs in searching for and duplicating and, in the case of commercial use re- questors, reviewing documents to re- spond to a FOIA request. Direct costs include the salary of the employee per- forming the work the basic rate of pay for the employee plus 16 percent of that rate to cover benefits and the cost of operating duplicating equipment. Di- rect costs do not include overhead ex- penses such as the cost of space and heating or lighting the facility in which the records are Costs means the sums described in paragraph of Part 5 of the Schedule;CP Costs means, for each day, the sum of i discount or yield accrued on Pooled Commercial Paper on such day, plus ii any and all accrued commissions in respect of placement agents and Commercial Paper dealers, and issuing and paying agent fees incurred, in respect of such Pooled Commercial Paper for such day, plus iii other costs associated with funding small or odd-lot amounts with respect to all receivable purchase facilities which are funded by Pooled Commercial Paper for such day, minus iv any accrual of income net of expenses received on such day from investment of collections received under all receivable purchase facilities funded substantially with Pooled Commercial Paper, minus v any payment received on such day net of expenses in respect of Broken Funding Costs related to the prepayment of any Purchaser Interest of Conduit pursuant to the terms of any receivable purchase facilities funded substantially with Pooled Commercial Paper. In addition to the foregoing costs, if Seller shall request any Incremental Purchase during any period of time determined by the Agent in its sole discretion to result in incrementally higher CP Costs applicable to such Incremental Purchase, the Capital associated with any such Incremental Purchase shall, during such period, be deemed to be funded by Conduit in a special pool which may include capital associated with other receivable purchase facilities for purposes of determining such additional CP Costs applicable only to such special pool and charged each day during such period against such Expenses are all audit fees and expenses, costs, and expenses including reasonable attorneys’ fees and expenses, as well as appraisal fees, fees incurred on account of lien searches, inspection fees, and filing fees for preparing, amending, negotiating, administering, defending and enforcing the Loan Documents including, without limitation, those incurred in connection with appeals or Insolvency Proceedings or otherwise incurred by Collateral Agent and/or the Lenders in connection with the Loan Costs means the following, when they arise from a “claim”Tax Costs which shall mean any and all real estate taxes and other similar charges on real property or improvements, assessments, water and sewer charges, and all other charges assessed, reassessed or levied upon the Project and appurtenances thereto and the parking or other facilities thereof, or the real property thereunder collectively the "Real Property" or attributable thereto or on the rents, issues, profits or income received or derived therefrom which are assessed, reassessed or levied by the United States, the State of California or any local government authority or agency or any political subdivision thereof, and shall include Landlord's reasonable legal fees, costs and disbursements incurred in connection with proceedings for reduction of Tax Costs or any part thereof; provided, however, if at any time after the date of this Lease the methods of taxation now prevailing shall be altered so that in lieu of or as a supplement to or a substitute for the whole or any part of any Tax Costs, there shall be assessed, reassessed or levied a a tax, assessment, reassessment, levy, imposition or charge wholly or partially as a net income, capital or franchise levy or otherwise on the rents, issues, profits or income derived therefrom, or b a tax, assessment, reassessment, levy including but not limited to any municipal, state or federal levy, imposition or charge measured by or based in whole or in part upon the Real Property and imposed upon Landlord, then except to the extent such items are payable by Tenant under Article 6 below, such taxes, assessments, reassessments or levies or the part thereof so measured or based, shall be deemed to be included in the term "Direct Costs." In no event shall Tax Costs included in Direct Costs for any year subsequent to the Base Year be less than the amount of Tax Costs included in Direct Costs for the Base Year. In addition, when calculating Tax Costs for the Base Year, special assessments shall only be deemed included in Tax Costs for the Base Year to the extent that such special assessments are included in Tax Costs for the applicable subsequent calendar year during the Costs means lodging and, if necessary, physical protection for the Covered Person during or while waiting for Transport to the Nearest Place of Safety. Related Costs will include temporary lodging, if necessary, while a Covered Person is waiting to be transported back to the Host Country, Home Country or other country where the Policyholder that sponsored the Covered Person’s Trip is located. Benefits will not be payable for Related Costs unless We or Our authorized assistance provider authorize in writing, or by an authorized electronic or telephonic means, all expenses in advance, and services are rendered by Our assistance Costs means utility and home energy costs related to the occupancy of rental property electricity, gas, water and sewer, trash removal, and energy costs such as fuel oil that are separately-stated charges. Utility Costs do not include telecommunication services telephone, cable, and internet services.Reimbursable Costs means expenses incurred by the employee in the course of engaging in the planned learning activity and include registration, tuition and examination fees as well as textbooks/discs and applicable taxes. They may also include reasonable, incremental meal, accommodation and travel Costs means the expenditures for obtaining and installing equipment, accessories or appurtenances which are necessary during the useful life of the treatment works to maintain the capacity and performance for which such works were designed and Expenses means, for any Recovery Quarter, the amount of actual, reasonable and necessary out-of-pocket expenses other than Capitalized Expenditures paid to third parties other than Affiliates of the Assuming Bank by or on behalf of the Assuming Bank, as limited by Sections and d of Article III to this Commercial Shared-Loss Agreement, to recover amounts owed with respect to i any Shared-Loss Asset as to which a Charge-Off was effected prior to the end of the final Shared-Loss Quarter provided that such amounts were incurred no earlier than the date the first Charge-Off on such Shared-Loss Asset could have been reflected on the Accounting Records of the Assuming Bank, and ii Failed Bank Charge-Offs/Write-Downs including, in each case, all costs and expenses related to an Environmental Assessment and any other costs or expenses related to any environmental conditions with respect to the Shared-Loss Assets it being understood that any remediation expenses for any such pollutant or contaminant are not recoverable if in excess of $200,000 per Shared-Loss Asset, without the Assuming Bank having obtained the prior consent of the Receiver for such expenses; provided, that, so long as income with respect to a Shared-Loss Loan is being prorated pursuant to the arithmetical formula in subsection II of the definition of “Recoveries”, the term “Recovery Expenses” shall not include that portion of any such expenses paid during such Recovery Quarter to recover any amounts owed on that Shared-Loss Loan that is derived by subtracting 1 the product derived by multiplyingTransition Costs means the reasonable costs and expenses including reasonable attorneys’ fees but excluding overhead incurred or payable by the Successor Servicer in connection with the transfer of servicing whether due to termination, resignation or otherwise, including allowable compensation of employees and overhead costs incurred or payable in connection with the transfer of the Receivable Files or any amendment to the Sale and Servicing Agreement required in connection with the transfer of shall include all direct and indirect costs, fees and expenses of any type or nature whatsoever, including, without limitation, all reasonable attorneys’ fees and costs, retainers, court costs, transcript costs, fees of experts, witness fees, travel expenses, fees of private investigators and professional advisors, duplicating costs, printing and binding costs, telephone charges, postage, delivery service fees, fax transmission charges, secretarial services and all other disbursements, obligations or expenses in connection with prosecuting, defending, preparing to prosecute or defend, investigating, being or preparing to be a witness in, settlement or appeal of, or otherwise participating in, a Proceeding as defined below, including reasonable compensation for time spent by Indemnitee for which he or she is not otherwise compensated by the Company or any third party. Expenses also shall include Expenses incurred in connection with any appeal resulting from any Proceeding as defined below, including without limitation the principal, premium, security for, and other costs relating to any cost bond, supersedeas bond, or other appeal bond or its equivalent. Expenses, however, shall not include amounts paid in settlement by Indemnitee or the amount of judgments or fines against Costs Defined in Section means, with respect to the Non-Defaulting Party, a brokerage fees, commissions and other similar third party transaction costs and expenses reasonably incurred by such Party either in terminating any arrangement pursuant to which it has hedged its obligations or in entering into new arrangements which replace the Terminated Transaction; and b all reasonable attorneys’ fees and expenses incurred by the Non-Defaulting Party in connection with the termination of the Costs means the unit costs to bring the boiler, turbine and generator from shutdown conditions to the point after breaker closure which is typically indicated by telemetered or aggregated state estimator megawatts greater than zero and is determined based on the cost of start fuel, total fuel-related cost, performance factor, electrical costs station service, start maintenance adder, and additional labor cost if required above normal station manning. Start-Up Costs can vary with the unit offline time being categorized in three unit temperature conditions hot, intermediate and Costs means the costs, including both direct and indirect, of restructuring activities. Restructuring costs that may be allowed include, but are not limited to, severance pay for employees, early retirement incentive payments for employees, employee retraining costs, relocation expense for retained employees, and relocation and rearrangement of plant and equipment. For purposes of this definition, if restructuring costs associated with external restructuring activities allocated to DoD contracts are less than $ million, the costs shall not be subject to the audit, review, and determination requirements of paragraph c4 of this subsection; instead, the normal rules for determining cost allowability in accordance with FAR Part 31 shall Costs means any costs or expenses including legal or other advisor costs and expenses, fees including investment banking fees but excluding any such fees payable to CCMP Investors or their Affiliates, commissions or discounts payable directly by the CCMP Investors in connection with, arising out of or relating to any sale or other disposition of the Class B Common Stock including in connection with the negotiation, preparation and execution of any transaction documentation with respect to such sale or other disposition.Housing costs means the compensation or fees paid or charged, usually periodically, for the use of any property. land, buildings, or equipment. For purposes of this chapter, housing costs include the basic rent charge and any periodic or monthly fees for other services paid to the landlord by the tenant, but do not include utility charges that are based on usage and that the tenant has agreed in the rental agreement to pay, unless the obligation to pay those charges is itself a change in the terms of the rental agreement. Daftarbiaya dan limit transaksi ATM BCA di atas kami rangkum dari situs resmi bank yang bersangkutan. Meski begitu, biaya dan limit transaksi tersebut bisa berubah sewaktu-waktu tanpa pemberitahuan terlebih dahulu. Untuk informasi lebih detail, Anda bisa datang langsung ke kantor cabang BCA terdekat di kota Anda.

Adapunbeban atau biaya dalam perusahaan dagang dikelompokkan sebagai berikut: Harga pokok penjualan; Biaya pemasaran atau penjualan, yaitu biaya-biaya yang dikeluarkan perusahaan untuk meningkatkan hasil penjualan perusahaan. Misalnya, beban gaji bagian penjualan, komisi bagian penjualan, beban iklan, beban sewa toko, beban perlengkapan toko

^{Bayaranuntuk supplier material 10. Ketidak-pahaman kondisi lokasi 11. Faktor-faktor yang bersifat lokal 12. Biaya yang berkaitan dengan waktu pelaksanaan konstruksi 13. Biaya-biaya awal pelaksanaan 14. Overhead 15. Pertimbangan keuntungan 16. Alokasi resiko dan biaya tak terduga 17.} DFFk.

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biaya bank potongan harga dan sebagainya termasuk biaya