{"id":151883,"date":"2024-12-18T14:00:05","date_gmt":"2024-12-18T07:00:05","guid":{"rendered":"https:\/\/www.hashmicro.com\/id\/blog\/?p=151883"},"modified":"2026-01-29T14:44:23","modified_gmt":"2026-01-29T07:44:23","slug":"rumus-biaya-variabel","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/id\/blog\/rumus-biaya-variabel\/","title":{"rendered":"Rumus Biaya Variabel &#038; Cara Menghitung Mudah bagi Bisnis"},"content":{"rendered":"<p><b>Rumus biaya variabel<\/b> merupakan elemen penting yang wajib Anda ketahui cara menghitungnya dengan benar. Mengapa demikian? Umumnya, bisnis hadir untuk menjual barang atau jasa kepada masyarakat. Untuk itu, biaya variabel hadir sebagai penentu harga jual produk Anda.<\/p>\n<p>Sehubungan dengan hal itu, menghitung <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/biaya-tetap-biaya-variabel\/\">biaya tetap dan biaya variabel<\/a> menjadi salah satu aktivitas akunting dari banyaknya tanggung jawab lain yang harus Anda emban. Lalu, apa solusi terbaiknya?<\/p>\n<p>Beberapa tahun belakangan ini, bisnis Indonesia ramai membicarakan tentang <i>software<\/i> akuntansi sebagai solusi menghitung rumus biaya variabel dan biaya-biaya lainnya. Salah satunya adalah <i>software<\/i> dari HashMicro.<\/p>\n<p>Penggunaan sistem akuntansi terbukti meningkatkan efektivitas operasional bisnis dengan pesat. Ingin mengetahui bagaimana <i>accounting software<\/i> membantu bisnis Anda? Bagaimana pula rumus dan cara menghitung biaya variabel dengan tepat? Simak artikel berikut untuk menemukan jawabannya!<\/p>\n<table style=\"border-collapse: collapse; background-color: #fffacd; box-shadow: 0 4px 8px rgba(0, 0, 0, 0.1); border-radius: 25px 25px 25px 25px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 15px; border: none;\">\n<h3 style=\"margin-bottom: 10px;\"><span style=\"background-color: #990000; color: #ffffff; padding: 5px;\"><b>Key Takeaways<\/b><\/span><\/h3>\n<ul>\n<li aria-level=\"1\">Biaya variabel adalah dana fluktuatif yang bergantung pada kondisi produksi perusahaan.<\/li>\n<li aria-level=\"1\">Rumus biaya variabel rata rata memiliki 5 ciri-ciri dan 8 fungsi yang wajib Anda ketahui di sini.<\/li>\n<li aria-level=\"1\">Biaya tetap dan variabel adalah dua konsep berbeda dengan biaya variabel yang memiliki 5 komponen penting.<\/li>\n<li aria-level=\"1\">Ketahui contoh dan rumus biaya variabel di artikel berikut ini. Namun, untuk penghitungan yang mudah, gunakan <i>software<\/i> akuntansi <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\"><b>HashMicro<\/b><\/a>. <\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script> <div id=\"toc_group_article\" style=''>\r\n\t<p style='font-size:25px;font-weight:bold; margin-bottom:0px'>\r\n\t\tDaftar Isi:\r\n\t<\/p>\r\n\t<ul id=\"list_toc\" class='list_toc'><\/ul>\r\n<\/div>\r\n\r\n<div id=\"placeholder-toc\"><\/div>\r\n<div id=\"toc\">\r\n    <div class=\"header\">\r\n\t<span class=\"toc-title\" id=\"toc-title\">Daftar Isi<\/span>\t\r\n\t <i class=\"toc-icon\">\r\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#000\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"header-icon\">\r\n          <path d=\"m6 9 6 6 6-6\" \/>\r\n        <\/svg>\r\n      <\/i>\r\n\t<\/div>\r\n    <div class=\"list\">\r\n      <ul id=\"toc-list\"><\/ul>\r\n    <\/div>\r\n <\/div>\r\n\r\n<style>\r\n\/* Simple styling for the TOC *\/\r\n\t\r\n\t#toc ul li:last-child {\r\n    padding-bottom: 16px; \/* Adjust the value as needed *\/\r\n}\r\n\r\n.td-fix-index {\r\n\t transform: unset !important;\r\n     -webkit-transform: unset !important; \r\n}\r\n.footer-contact .td-fix-index {\r\n\t transform: translateZ(0) !important;\r\n     -webkit-transform: translateZ(0) !important; 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*\/\r\n}\r\n\t\r\n#toc ul li {\r\n\/*   margin-bottom: 10px; *\/\r\n  margin-bottom: 10px;\r\n\tmargin-left: 0;\r\n\ttransition: .2s ease;\r\n\tcursor: pointer;\r\n}\r\n\t\r\n\t#toc.sticky ul li {\r\n\t  margin-right: 10px;\r\n\t}\r\n\t\r\n.td-post-content #toc-list li a:hover, .td-post-content #toc-list a.active{\r\n\tbackground-color: #FFF;\r\n\/* \tpadding: 8px 16px 8px 16px; *\/\r\n\tpadding: 4px 16px 4px 16px;\r\n\tborder-radius: 6px;\r\n\tcolor: #9c171e !important;\r\n\tfont-weight: 600 !important;\r\n}\r\n\t\r\n\t.td-post-content #toc-list li:hover a, .td-post-content #toc-list a.active{\r\n\t\tcolor: #9C171E !important;\r\n\t\tfont-weight: 600 !important;\r\n\t}\r\n\t\r\n.td-post-content #toc-list a.active{\r\n\tfont-weight: bold !important;\r\n\tcolor: #9C171E !important;\r\n}\r\n\t\r\n#toc a, .td-post-content #toc-list a {\r\n  text-decoration: none;\r\n  color: #ea1717 !important;\r\n  transition: .2s ease;\r\n\tfont-weight: 400 !important;\r\n\tdisplay: block;\r\n\t\r\n\tpadding: 4px 16px 4px 0;\r\n}\r\n\r\n#toc.sticky {\r\n  position: fixed;\r\n\/*   top: 73px; *\/\r\n\tbottom: 0;\r\n  z-index: 100; \r\n  box-shadow: 0 2px 5px rgba(0,0,0,0.1); \r\n\twidth: 100%; \r\n\tbackground-color: #FFF;\r\n\/* \tbackground-color: #FFF1F1; *\/\r\n\tborder-bottom: 1px solid #ea1717;\r\n\/*   border: 1px solid #393939; *\/\r\n  box-shadow: 0px 0px 14px 0px #00000040;\r\n  cursor: pointer;\r\n\tanimation: fadein .3s ease;\r\n\tpadding: 12px 16px !important;\r\n}\r\n\t\r\n\t.fadein{\r\n\t\tanimation: fadein .3s ease;\r\n\t}\r\n\t\r\n\t.fadeout{\r\n\t\tanimation: fadeout .3s ease;\r\n\t}\r\n\t\r\n\t\r\n\t@keyframes fadein{\r\n\t\t0% {\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@keyframes fadeout{\r\n\t\t0% {\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t}\r\n\r\n\t\r\n#toc.sticky .header p{\r\n\tmargin-bottom: 10px;\r\n\tmargin-top: 10px;\r\n}\r\n\r\n#toc.sticky .toc-icon{\r\n  visibility: visible;\r\n\/* \ttransition: 0.4s ease; *\/\r\n}\r\n\t\r\n\t.toc-icon{\r\n\t\talign-items: center;\r\n    \tdisplay: flex;\r\n\t}\r\n\t\r\n\tsvg.header-icon{\r\n\/* \t\tbackground-color: #9c171e; *\/\r\n\t\tbackground-color: #FFF;\r\n\t\tborder-radius: 30px;\r\n\t\tpadding: 5px;\r\n\t}\r\n\r\n#toc.sticky .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\t\r\n\t#toc .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\r\n#toc .header.active .toc-icon{\r\n\ttransform: rotate(0deg); \r\n\topacity: 1;\r\n}\r\n\r\n\t#toc .header.active + .list {\r\n\t  max-height: 200px; \/* Adjust this value as needed *\/\r\n\t  opacity: 1;\r\n\t}\r\n\t\r\n\t#placeholder-toc{\r\n\/* \t\tdisplay: none; *\/\r\n\t}\r\n\t\r\n\t@media (min-width: 768px) and (max-width: 991px){\r\n\t\t#toc.sticky{\r\n\/* \t\t\ttop: 104px; *\/\r\n\t\t\tbottom: 0px;\r\n\t\t}\r\n\t\t\r\n\t\t#toc{\r\n\t\t\twidth: unset !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width: 767px){\r\n\t\t#toc{\r\n\t\t\twidth: 100% !important;\r\n\t\t\tdisplay: inline-block;\r\n\t\t}\r\n\t\t\r\n\t\t#toc.sticky{\r\n\t\t\twidth: 90% !important;\r\n\/* \t\t\ttop: 81px; *\/\r\n\t\t\tbottom: 60px;\r\n\t\t\tmargin-left: auto;\r\n\t\t\tmargin-right: auto;\r\n\t\t\tpadding: 0 16px;\r\n\t\t\tright: 5%;\r\n\t\t}\r\n\t}\r\n\t\r\n\t<\/style>\r\n\r\n<style>\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc > li > ul {padding-left: 20px;margin-bottom: 0;}\r\n\t#list_toc{height:max-content;transition:ease-in-out}\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc_float li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_float li a {padding:3px 7px}\r\n\t#list_toc_float li a {\r\n\t\tdisplay: block;\r\n\t\tcolor:#000;\r\n\t\tmargin-bottom: 10px;\r\n\t\ttransition:all 0.2s ease-in-out;\r\n\t\tfont-size:15px\r\n\t}\r\n\t#list_toc_float li{list-style:none;list-style-position:inside; margin-left:0;}\r\n\t#list_toc_float a:hover{color:#b1252d;}\r\n\t\r\n\t#list_toc_float li a{margin-bottom:0px}\r\n\t#toc_group_float{\r\n\t\tline-height: 24px;\r\n\t\tmax-height: calc(100vh - 100px);\r\n\t\toverflow: auto;\r\n\t\tz-index: 99;\r\n\t\tdisplay:none!important;\r\n\t\tbackground:#fff;\r\n\t\ttransition:all 0.5s linear\r\n\t}\r\n\t\r\n\t@media (min-width:1019px){\r\n\t\t#toc_group_float {\r\n\t\t\tdisplay:block!important;\r\n\t\t\t}\r\n\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:768px){\r\n\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t \/* custom scrollbar style *\/\r\n::-webkit-scrollbar {\r\n    width: 7px;\r\n}\r\n::-webkit-scrollbar-track {\r\n    background: #d7a2a4;\r\n}\r\n::-webkit-scrollbar-thumb {\r\n    background: #b1252d;\r\n    border-radius: 15px;\r\n}\t\t\r\n\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.addEventListener('DOMContentLoaded', function() {\r\n\t\t\/\/ Fungsi untuk menangani klik pada semua elemen <a> dengan href yang dimulai dengan #\r\n\t\tfunction handleTitleClick(event) {\r\n\t\t\tevent.preventDefault();\r\n\t\t\tconst targetId = this.getAttribute('href').substring(1);\r\n\t\t\tconst targetElement = document.getElementById(targetId);\r\n\r\n\t\t\tif (targetElement) {\r\n\t\t\t\tconst headerHeight = document.querySelector('#toc .header').offsetHeight;\r\n\t\t\t\tconst navbarHeight = document.getElementById('tdi_34') ? document.getElementById('tdi_34').offsetHeight : 0;\r\n\t\t\t\tconst windowHeight = window.innerHeight;\r\n\t\t\t\tconst targetOffset = targetElement.offsetTop;\r\n\t\t\t\tconst scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight) - navbarHeight - 40;\r\n\r\n\t\t\t\twindow.scrollTo({\r\n\t\t\t\t\ttop: scrollTo,\r\n\t\t\t\t\tbehavior: 'smooth'\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t}\r\n\r\n\t\t\/\/ Tambahkan event listener untuk semua elemen <a> di toc-list dan list-toc\r\n\t\tconst titleLinks = document.querySelectorAll('#toc-list a, #list_toc a');\r\n\t\ttitleLinks.forEach(link => {\r\n\t\t\tlink.addEventListener('click', handleTitleClick);\r\n\t\t});\r\n\t});\r\n<\/script>\r\n\r\n<!-- ToC List for mobile -->\r\n<script>\r\n \/\/ Generate TOC based on headings\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  \/\/ Get the element that will contain the TOC\r\n  const tocList = document.getElementById('toc-list');\r\n\r\n  \/\/ Get the element with the ID 'article-left'\r\n  const article = document.querySelector('.td-post-content');\r\n\r\n  \/\/ Find all h2 elements within 'myarticle'\r\n  const headers = article.getElementsByTagName('h2');\r\n\r\n  \/\/ Loop through the h2 elements and create a list item for each one\r\n  for (let i = 0; i < headers.length; i++) {\r\n    const header = headers[i];\r\n    const headerText = header.textContent;\r\n\/\/     const headerId = 'header-' + i;\r\n    const headerId = headerText\r\n    .toLowerCase()\r\n    .trim()\r\n    .replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n    .replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n    \/\/ Set an ID for the header if it doesn't have one\r\n    header.setAttribute('id', headerId);\r\n\r\n    \/\/ Create a list item for the TOC\r\n    const listItem = document.createElement('li');\r\n\r\n    \/\/ Create a link for the list item\r\n    const link = document.createElement('a');\r\n    link.setAttribute('href', '#' + headerId);\r\n    link.textContent = headerText;\r\n\r\n    \/\/ Append the link to the list item\r\n    listItem.appendChild(link);\r\n\r\n    \/\/ Append the list item to the TOC list\r\n    tocList.appendChild(listItem);\r\n  }\r\n});\r\n\r\n\/\/ Keep height and placement of content using placeholder in place of TOC\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const placeholderToc = document.querySelector('#placeholder-toc');\r\n\r\n  function setPlaceholderHeight() {\r\n    placeholderToc.style.height = `${toc.offsetHeight}px`;\r\n  }\r\n\r\n  \/\/ Set the initial height of the placeholder\r\n  setPlaceholderHeight();\r\n\r\n  \/\/ Update the height on window resize\r\n  window.addEventListener('resize', setPlaceholderHeight);\r\n});\r\n  const tocTitle = document.querySelector('#toc-title'); \/\/ Assuming header-faq is the element for TOC title\r\n\r\n\/\/ Sticky TOC and update heading\r\n\/\/ document.addEventListener(\"DOMContentLoaded\", function() {\r\n\/\/   const toc = document.querySelector('#toc');\r\n\/\/   const footer = document.querySelector('.td-footer-template-wrap');\r\n\/\/   const tocParent = toc.parentElement;\r\n\/\/   const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n\/\/   const tocHeight = toc.offsetHeight;\r\n\/\/   const triggerPoint = divTop + tocHeight + 700;\r\n\/\/   const footerHeight = footer.offsetHeight;\r\n\/\/   const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight - footerHeight - footerHeight;\r\n\/\/   const phtoc = document.querySelector('#placeholder-toc');\r\n\/\/   const headers = document.querySelectorAll('.td-post-content h2');\r\n\/\/   const navLinks = document.querySelectorAll('#toc-list a');\r\n\t\r\n\/\/ \tconst panel2 = document.querySelector(\"#toc .list\");\r\n\/\/ \tvar icon = document.querySelector(\".toc-icon\");\r\n\r\n\/\/   let activeLink = null; \/\/ Declare activeLink outside the loop\r\n\t\r\n\/\/   \/\/ Function to handle scroll and add\/remove .sticky class\r\n\/\/   function handleScroll() {\r\n\/\/     const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n\/\/     let currentHeader = '';\r\n\r\n\/\/     \/\/ Highlight user progress as the heading comes\r\n\/\/     headers.forEach(header => {\r\n\/\/ \t\tconst headerTop = header.offsetTop;\r\n\/\/ \t\tconst headerHeight = header.clientHeight;\r\n\/\/ \/\/ \t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\/\/ \/\/ \t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\/\/ \/\/ \t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \/\/ \t\t\tconsole.log(\"current header text:\", currentHeaderText);\r\n\/\/ \/\/ \t\t\ttocTitle.textContent = currentHeaderText;\r\n\/\/ \/\/ \t\t\tcurrentHeader = currentHeaderId;\r\n\t\t\t\r\n\/\/ \/\/ \t\t\tif(window.innerWidth < 767){\r\n\/\/ \/\/ \t\t\t\ttocTitle.textContent = 'Daftar Isi';\r\n\/\/ \/\/ \t\t\t}\r\n\/\/ \/\/ \t\t}\r\n\/\/ \t\tif(window.innerWidth < 767){\r\n\/\/ \t\t\ttocTitle.textContent = 'Daftar Isi'; \/\/ Selalu pertahankan judul ini di mobile\r\n\/\/ \t\t} else {\r\n\/\/ \t\t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\/\/ \t\t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\/\/ \t\t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \t\t\t\ttocTitle.textContent = currentHeaderText;\r\n\/\/ \t\t\t\tcurrentHeader = currentHeaderId;\r\n\/\/ \t\t\t}\r\n\/\/ \t\t}\r\n\/\/ \t});\r\n\r\n\/\/     navLinks.forEach(link => {\r\n\/\/       link.classList.remove('active');\r\n\/\/       if(currentHeader != '') {\r\n\/\/ \t\t  if (link.getAttribute('href').includes(currentHeader)) {\r\n\/\/ \t\t\t  link.classList.add('active');\r\n\/\/ \t\t  }\r\n\/\/ \t  }\r\n\/\/     });\r\n\/\/ \/\/     if (windowTop < triggerFooterPoint) {\r\n\/\/ \/\/         toc.style.display = 'block';\r\n\/\/ \/\/ \t}else{\r\n\/\/ \/\/         toc.style.display = 'none';\r\n\/\/ \/\/ \t}\r\n\/\/     \/\/ Update TOC title if sticky\r\n\/\/     if (windowTop > triggerPoint) {\r\n\/\/       if (!toc.classList.contains('sticky')) {\r\n\/\/         phtoc.style.display = \"block\";\r\n\/\/         toc.classList.add('sticky');\r\n\/\/         toc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\/\/         toc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/         toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\tpanel2.style.height = '0px';\r\n\/\/ \t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t  if(window.innerWidth < 767){\r\n\/\/ \/\/ \t\t\t  const tocs = document.querySelector('#toc.sticky');\r\n\/\/ \t\t\t  tocTitle.textContent = 'Daftar Isi'; \/\/ Reset title\r\n\/\/        \t\t  toc.style.width = '150px'; \/\/ Set width to match the parent element\r\n\/\/ \t\t  }\r\n\/\/       }\r\n\/\/       if (currentHeader) {\r\n\/\/ \/\/         console.log(\"activeLink:\", activeLink);\r\n\/\/         if (activeLink) {\r\n\/\/ \/\/           tocTitle.textContent = activeLink.textContent; \/\/ Update TOC title\r\n\/\/           tocTitle.textContent = activeLink ? activeLink.textContent : \"\"; \/\/ Update title only if activeLink exists\r\n\/\/         }\r\n\/\/       }\r\n\/\/     } else {\r\n\/\/       toc.classList.remove('sticky');\r\n\/\/       phtoc.style.display = \"none\";\r\n\/\/       toc.style.width = 'unset'; \/\/ Reset to original width\r\n\/\/       toc.style.backgroundColor = \"#FFF\";\r\n\/\/       tocTitle.textContent = 'Daftar isi'; \/\/ Reset title\r\n\/\/ \t\tpanel2.style.height = panel2.scrollHeight + \"px\";\r\n\/\/ \t\ticon.style.transform = \"rotate(180deg)\";\r\n\/\/     }\r\n\/\/   }\r\n\r\n\/\/     \/\/ Attach the scroll event listener to the window\r\n\/\/     window.addEventListener('scroll', handleScroll);\r\n\r\n\/\/     \/\/ Initial call to handleScroll to set the correct state on load\r\n\/\/     handleScroll();\r\n\/\/ });\r\n\t\r\n\/\/ \t\/\/ Open toggle TOC\r\n\/\/ \t  document.addEventListener(\"DOMContentLoaded\", function() {\r\n\/\/ \t\tvar tocHeader = document.querySelector(\"#toc .header\");\r\n\/\/ \t\tvar toc = document.querySelector(\"#toc\");\r\n\/\/ \t\tvar icon = document.querySelector(\".toc-icon\");\r\n\/\/ \t\tconst tocTitle = document.querySelector('#toc-title');\r\n\/\/ \t\tconst tocs = document.querySelector('#toc.sticky');\r\n\/\/  \t\tconst tocParent = toc.parentElement;\t\t  \r\n\r\n\/\/ \t\t  tocHeader.addEventListener(\"click\", function() {\r\n\/\/ \t\t\tvar panel = this.nextElementSibling;\r\n\/\/ \t\t\tif (panel.style.height !== '0px') { \/\/ Check if height is not 0px\r\n\/\/ \t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \/\/ \t\t\t\ttoc.style.paddingBottom = '6px'; \r\n\/\/ \t\t\t\tif(window.innerWidth > 768){\r\n\/\/ \t\t\t\t\tif(!toc.classList.contains('sticky')){\r\n\/\/ \t\t\t\t\t\ttoc.style.width = \"unset\";\r\n\/\/ \/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t\t}\r\n\/\/ \t\t\t\t\tif (toc.classList.contains('sticky')){\r\n\/\/ \t\t\t\t\t\ttoc.style.width = '${tocParent.offsetWidth}px';\r\n\/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t\t}\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t\tif(window.innerWidth < 767){\r\n\/\/ \t\t\t\t\ttoc.style.width = \"unset\"; \/\/ Reset width\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t\ttoc.style.backgroundColor = \"#FFF1F1\";\r\n\/\/ \t\t\t} else {\r\n\/\/ \t\t\t  panel.style.height = panel.scrollHeight + \"px\";\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(0deg)\";\r\n\/\/ \t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\t\t  tocTitle.textContent = 'Daftar isi'; \/\/ Reset title\r\n\/\/ \t\t\t\ttoc.style.paddingBottom = '24px';\r\n\/\/ \t\t\t \tif(window.innerWidth < 767){\r\n\/\/ \t\t\t\t\ttoc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\/\/ \t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t}\r\n\/\/ \t\t  });\r\n\r\n\/\/ \t\t  \/\/ Close TOC when a link inside it is clicked\r\n\/\/ \t\t  var tocLinks = document.querySelectorAll(\"#toc .list a\");\r\n\/\/ \t\t  tocLinks.forEach(function(link) {\r\n\/\/ \t\t\tlink.addEventListener(\"click\", function() {\r\n\/\/ \t\t\t  var panel = document.querySelector(\"#toc .list\");\r\n\/\/ \t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\t\t});\r\n\/\/ \t\t  });\r\n\/\/ \t\t});\r\n\r\n\/\/ START new JS for ToC improvements\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const footer = document.querySelector('.td-footer-template-wrap');\r\n  const tocParent = toc.parentElement;\r\n  const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n  const tocHeight = toc.offsetHeight;\r\n  const triggerPoint = divTop + tocHeight + 1750;\r\n\tconsole.log(triggerPoint)\r\n  const footerHeight = footer.offsetHeight;\r\n  const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight*3;\r\n  const phtoc = document.querySelector('#placeholder-toc');\r\n  const headers = document.querySelectorAll('.td-post-content h2');\r\n  const navLinks = document.querySelectorAll('#toc-list a');\r\n  \r\n  const panel2 = document.querySelector(\"#toc .list\");\r\n  const icon = document.querySelector(\".toc-icon\");\r\n  const tocTitle = document.querySelector('#toc-title');\r\n\r\n  let activeLink = null;\r\n  let userClosedTOC = false; \/\/ Flag user menutup TOC\r\n\r\n  function handleScroll() {\r\n    const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n    let currentHeader = '';\r\n\r\n    \/\/ Update TOC title sesuai header yang terlihat\r\n    headers.forEach(header => {\r\n      const headerTop = header.offsetTop;\r\n      const headerHeight = header.clientHeight;\r\n      if(window.innerWidth < 767){\r\n        tocTitle.textContent = 'Daftar Isi'; \r\n      } else {\r\n        if (window.scrollY >= (headerTop - headerHeight + 1750)) {\r\n          const currentHeaderId = header.getAttribute('id');\r\n          const currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n          tocTitle.textContent = currentHeaderText;\r\n          currentHeader = currentHeaderId;\r\n        }\r\n      }\r\n    });\r\n\r\n    navLinks.forEach(link => {\r\n      link.classList.remove('active');\r\n      if(currentHeader && link.getAttribute('href').includes(currentHeader)) {\r\n        link.classList.add('active');\r\n      }\r\n    });\r\n\r\n    if (windowTop > triggerPoint) {\r\n      if (!toc.classList.contains('sticky')) {\r\n        phtoc.style.display = \"block\";\r\n        toc.classList.add('sticky');\r\n        toc.style.width = `${tocParent.offsetWidth}px`;\r\n        toc.style.backgroundColor = \"#FFF\";\r\n        \/\/ Saat sticky, TOC otomatis tertutup\r\n        panel2.style.height = '0px';\r\n        icon.style.transform = \"rotate(180deg)\";\r\n        userClosedTOC = true; \/\/ Set flag supaya tidak terbuka saat scroll\r\n      }\r\n      \r\n      if(window.innerWidth < 767){\r\n        tocTitle.textContent = 'Daftar Isi'; \r\n        toc.style.width = '150px';\r\n      }\r\n\r\n    } else {\r\n      toc.classList.remove('sticky');\r\n      phtoc.style.display = \"none\";\r\n      toc.style.width = 'unset';\r\n      toc.style.backgroundColor = \"#FFF\";\r\n      tocTitle.textContent = 'Daftar isi'; \r\n\r\n      \/\/ Kembalikan panel jika user belum menutup manual\r\n      if(!userClosedTOC) {\r\n        panel2.style.height = panel2.scrollHeight + \"px\";\r\n        icon.style.transform = \"rotate(0deg)\";\r\n      }\r\n    }\r\n  }\r\n\r\n  window.addEventListener('scroll', handleScroll);\r\n  handleScroll();\r\n\r\n  \/\/ Toggle TOC saat user klik\r\n  const tocHeader = document.querySelector(\"#toc .header\");\r\n  tocHeader.addEventListener(\"click\", function() {\r\n    const panel = panel2;\r\n    if (panel.style.height !== '0px') {\r\n      panel.style.height = '0px';\r\n      icon.style.transform = \"rotate(180deg)\";\r\n      userClosedTOC = true;\r\n    } else {\r\n      panel.style.height = panel.scrollHeight + \"px\";\r\n      icon.style.transform = \"rotate(0deg)\";\r\n      userClosedTOC = false;\r\n    }\r\n  });\r\n\r\n  \/\/ Close TOC saat link diklik\r\n  document.querySelectorAll(\"#toc .list a\").forEach(link => {\r\n    link.addEventListener(\"click\", function() {\r\n      panel2.style.height = '0px';\r\n      icon.style.transform = \"rotate(180deg)\";\r\n      userClosedTOC = true;\r\n    });\r\n  });\r\n});\r\n\/\/ END new JS for ToC improvements\r\n\r\n\t\r\n\/\/ \tmake the heading at the center of the viewport\r\n\/\/ \tdocument.addEventListener('DOMContentLoaded', function() {\r\n\/\/     \/\/ Add click event listener to all links in the TOC list\r\n\/\/     document.querySelectorAll('#toc-list a').forEach(anchor => {\r\n\/\/         anchor.addEventListener('click', function (e) {\r\n\/\/             e.preventDefault(); \/\/ Prevent the default behavior of jumping to the anchor\r\n\/\/ \/\/ \t\t\tconsole.log(\"prevent default\");\r\n\/\/             const targetId = this.getAttribute('href').substring(1); \/\/ Get the ID of the target element\r\n\/\/             const targetElement = document.getElementById(targetId); \/\/ Get the target element\r\n\r\n\/\/             if (targetElement) {\r\n\/\/                 const headerHeight = document.querySelector('#toc .header').offsetHeight; \/\/ Get the height of the fixed header\r\n\/\/                 const windowHeight = window.innerHeight; \/\/ Get the height of the viewport\r\n\/\/                 const targetOffset = targetElement.offsetTop; \/\/ Get the top offset of the target element\r\n\/\/                 const scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight); \/\/ Calculate the scroll position to center the target element\r\n\r\n\/\/                 \/\/ Scroll to the calculated position smoothly\r\n\/\/                 window.scrollTo({\r\n\/\/                     top: scrollTo,\r\n\/\/                     behavior: 'smooth'\r\n\/\/                 });\r\n\/\/             }\r\n\/\/         });\r\n\/\/     });\r\n\/\/ });\r\n<\/script>\r\n\r\n<script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } \r\n\t\t  else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script>\r\n\r\n<!-- ToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\" -->\r\n<!-- <script>\r\n\tdocument.addEventListener(\"DOMContentLoaded\", function() {\r\n\r\n        \/\/ Fungsi untuk membuat nested list\r\n        function createNestedList(parentNode, children) {\r\n            if (children.length === 0) return;\r\n\r\n            const nestedUl = document.createElement('ul');\r\n            children.forEach(child => {\r\n                const nestedLi = document.createElement('li');\r\n                const nestedA = document.createElement('a');\r\n                nestedA.textContent = child.title;\r\n                nestedA.href = `#${child.id}`;\r\n                nestedLi.appendChild(nestedA);\r\n                nestedUl.appendChild(nestedLi);\r\n\r\n                if (child.children.length > 0) {\r\n                    createNestedList(nestedLi, child.children);\r\n                }\r\n            });\r\n\r\n            parentNode.appendChild(nestedUl);\r\n        }\r\n\r\n        \/\/ Membuat objek untuk menyimpan daftar h2 dan h3 beserta judulnya\r\n        const headings = [];\r\n\r\n           \/\/ Mengambil semua elemen h2 dan h3\r\n        \/\/ Mengambil semua elemen h2 dan h3\r\n\t\tconst elements = document.querySelectorAll('.td-post-content h2');\r\n\r\n\t\t\tfunction newFormatId(text) {\r\n\t\t\t\tif(text.toLowerCase() === \"key takeaways\") {\r\n\t\t\t\t\treturn;\r\n\t\t\t\t}\r\n\t\t\t\t\r\n\t\t\t\tconst result = text.toLowerCase()\r\n\t\t\t\t.trim()\r\n\t\t\t\t.replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n\t\t\t\t.replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n\t\t\t\treturn result;\r\n\t\t\t}\r\n\t\r\n\t\telements.forEach(element => {\r\n\t\t\tif (element.tagName === 'H2') {\r\n\t\t\t\tconst id = newFormatId(element.textContent); \/\/ Hasilkan ID baru\r\n\t\t\t\telement.id = id; \/\/ Tetapkan ID ke elemen h2\r\n\t\t\t\tif (element.textContent.toLowerCase() === \"key takeaways\") {return;} \/\/ Kalau Key Takeaways, jangan dimasukin\r\n\t\t\t\theadings.push({ level: 'h2', id: id, title: element.textContent, children: [] });\r\n\t\t\t} else if (element.tagName === 'H3') {\r\n\t\t\t\tconst id = newFormatId(element.textContent); \/\/ Hasilkan ID baru\r\n\t\t\t\telement.id = id; \/\/ Tetapkan ID ke elemen h3\r\n\t\t\t\tif (headings.length > 0) {\r\n\t\t\t\t\theadings[headings.length - 1].children.push({ level: 'h3', id: id, title: element.textContent, children: [] });\r\n\t\t\t\t}\r\n\t\t\t}\r\n\t\t});\r\n       \/\/ Membuat list HTML dari objek headings\r\n\t\tconst ul = document.getElementById('list_toc');\r\n\t\tlet currentUl = ul;\r\n\t\theadings.forEach(heading => {\r\n\t\t\tconst li = document.createElement('li');\r\n\t\t\tconst a = document.createElement('a');\r\n\t\t\ta.textContent = heading.title;\r\n\t\t\ta.href = `#${heading.id}`; \/\/ Gunakan ID yang baru dihasilkan\r\n\t\t\tli.appendChild(a);\r\n\r\n\t\t\tif (heading.level === 'h2') {\r\n\t\t\t\tcurrentUl = li;\r\n\t\t\t\tul.appendChild(li);\r\n\t\t\t} else if (heading.level === 'h3') {\r\n\t\t\t\tif (!currentUl.lastElementChild || currentUl.lastElementChild.tagName !== 'UL') {\r\n\t\t\t\t\tconst nestedUl = document.createElement('ul');\r\n\t\t\t\t\tcurrentUl.appendChild(nestedUl);\r\n\t\t\t\t\tcurrentUl = nestedUl;\r\n\t\t\t\t}\r\n\t\t\t\tcurrentUl.appendChild(li);\r\n\t\t\t}\r\n\r\n\t\t\tcreateNestedList(li, heading.children);\r\n\t\t});\r\n\t\t\/\/ Dapatkan elemen ul dengan id 'list_toc'\r\n\t\tconst ulFloat = document.getElementById('list_toc');\r\n\r\n\t\t\/\/ Dapatkan isi (child elements) dari ul dengan id 'list_toc'\r\n\t\tconst clonedChildren = ulFloat.cloneNode(true).children;\r\n\r\n\t\t\/\/ Dapatkan elemen ul dengan id 'list_toc_float'\r\n\t\tconst ulToc = document.getElementById('list_toc_float');\r\n\r\n\t\t\/\/ Tambahkan isi yang telah didapatkan dari 'list_toc' ke ul dengan id 'list_toc_float'\r\n\t\tulToc.append(...clonedChildren);\r\n\r\n\r\n        \/\/ Fungsi untuk mengambil tinggi navbar\r\n\t\tfunction getNavbarHeight() {\r\n\t\t\tconst navbar = document.getElementById('tdi_34');\r\n\t\t\treturn navbar ? navbar.offsetHeight : 0;\r\n\t\t}\r\n\r\n\t\t\/\/ Fungsi untuk menambahkan offset posisi scroll\r\n\t\tfunction scrollToElementWithOffset(elementId) {\r\n\t\t\tconst element = document.getElementById(elementId);\r\n\t\t\tif (element) {\r\n\t\t\t\tconst offset = getNavbarHeight();\r\n\t\t\t\tconst elementPosition = element.getBoundingClientRect().top;\r\n\t\t\t\tconst offsetPosition = elementPosition - offset - 40;\r\n\r\n\t\t\t\twindow.scrollBy({\r\n\t\t\t\t\ttop: offsetPosition,\r\n\t\t\t\t\tbehavior: 'smooth'\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t}\r\n\r\n\t\t\/\/ Fungsi untuk menangani klik pada tautan judul\r\n\t\tfunction handleTitleClick(event) {\r\n\t\t\tevent.preventDefault();\r\n\t\t\tconst href = event.target.getAttribute('href').substr(1);\r\n\t\t\tscrollToElementWithOffset(href);\r\n\t\t}\r\n\r\n\t\t\/\/ Tambahkan event listener untuk semua tautan judul\r\n\t\tconst titleLinks = document.querySelectorAll('a[href^=\"#\"]');\r\n\t\ttitleLinks.forEach(link => {\r\n\t\t\tlink.addEventListener('click', handleTitleClick);\r\n\t\t});\r\n\t\t\r\n\t});\r\n    <\/script> -->\r\n\n<h2><b>Pengertian Biaya Variabel<\/b><\/h2>\n<p><b>Biaya variabel<\/b> adalah jenis biaya yang berubah secara langsung seiring dengan perubahan tingkat produksi atau volume penjualan perusahaan. Artinya, biaya ini akan meningkat ketika perusahaan memproduksi lebih banyak barang atau jasa, dan sebaliknya akan menurun ketika produksi menurun.<\/p>\n<p>Sehubungan dengan <b>sifat biaya variabel yang fleksibel<\/b>, konsep ini memungkinkan perusahaan untuk menyesuaikan perhitungan rumus biaya variabel mereka sesuai dengan fluktuasi permintaan pasar dan kapasitas produksi.<\/p>\n<p>Dalam perusahaan, biaya variabel memiliki dua komponen penting, yaitu <b>AVC (<\/b><b><i>Average Variable Cost<\/i><\/b><b>) dan TVC (<\/b><b><i>Total Variable Cost<\/i><\/b><b>)<\/b>. TVC atau biaya variabel total adalah TVC adalah semua biaya yang berubah sesuai dengan jumlah produksi, seperti biaya bahan baku dan upah pekerja langsung.<\/p>\n<p>Sementara itu, AVC atau biaya variabel rata-rata adalah biaya variabel rata-rata per unit produk yang dihasilkan, yang membantu perusahaan menentukan harga jual minimum dan menilai efisiensi produksi.<\/p>\n<h2><b>Ciri-ciri Biaya Variabel<\/b><\/h2>\n<p>Biaya variabel memiliki beberapa ciri khas yang membedakannya dari jenis biaya lainnya:<\/p>\n<ul>\n<li aria-level=\"1\"><b>Bervariasi dengan volume produksi:<\/b> <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/pentingnya-variable-cost-dalam-proses-produksi-manufaktur\/\"><em>Variable cost<\/em><\/a> meningkat atau menurun seiring dengan perubahan jumlah barang atau jasa yang diproduksi.<\/li>\n<li aria-level=\"1\"><b>Terkait langsung dengan produksi:<\/b> Contohnya termasuk biaya bahan baku, upah tenaga kerja langsung, dan biaya komisi penjualan.<\/li>\n<li aria-level=\"1\"><b>Fleksibel dalam pengelolaan:<\/b> Perusahaan dapat menyesuaikan pengeluaran biaya variabel sesuai dengan kebutuhan produksi tanpa komitmen jangka panjang.<\/li>\n<li aria-level=\"1\"><b>Memengaruhi margin keuntungan per unit:<\/b> Perubahan dalam biaya variabel dapat langsung mempengaruhi keuntungan per unit yang dihasilkan.<\/li>\n<li aria-level=\"1\"><b>Memengaruhi penetapan harga:<\/b> Biaya variabel memainkan peran penting dalam menentukan harga jual minimum untuk menutupi biaya produksi.<\/li>\n<\/ul>\n<h2><b>Fungsi Biaya Variabel<\/b><\/h2>\n<p>Salah satu alasan kehadiran rumus biaya variabel dalam bisnis Anda adalah untuk <b>menentukan titik impas (<\/b><b><i>break-even point<\/i><\/b><b>) dan mengelola margin keuntungan<\/b>. Dengan memisahkan biaya tetap dan biaya variabel, perusahaan dapat mengidentifikasi kontribusi margin dari setiap unit yang terjual.<\/p>\n<p>Meskipun demikian, terdapat beberapa fungsi khusus dari rumus mencari biaya variabel yang seringkali luput dari perhatian Anda. Beberapa di antaranya adalah:<\/p>\n<ul>\n<li aria-level=\"1\">Menyesuaikan pengeluaran dengan volume produksi<\/li>\n<li aria-level=\"1\">Meningkatkan fleksibilitas harga<\/li>\n<li aria-level=\"1\">Mendukung pengambilan keputusan operasional<\/li>\n<li aria-level=\"1\">Mengoptimalkan alokasi sumber daya<\/li>\n<li aria-level=\"1\">Menilai kinerja produksi<\/li>\n<li aria-level=\"1\">Meningkatkan responsivitas terhadap perubahan pasar<\/li>\n<li aria-level=\"1\">Memfasilitasi perencanaan keuangan jangka pendek<\/li>\n<li aria-level=\"1\">Mengidentifikasi efisiensi operasional<\/li>\n<\/ul>\n<p>Setelah mengetahui delapan fungsi biaya variabel di atas, tahukah Anda? <b>Tidak semua fungsi dan manfaat biaya variabel bisa Anda dapatkan.<\/b> Terlebih jika cara menghitung rumus biaya variabel Anda masih berjalan manual.<\/p>\n<p>Belum merasakan manfaat variabel, Anda justru akan kerepotan dengan pengumpulan data, penghitungan, dan cek ulang. Untuk itu, ribuan pengusaha di Indonesia memilih untuk mempermudah cara menghitung variabel rata-rata dengan menggunakan <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/rekomendasi-software-akuntansi-di-indonesia\/\"><i>software akuntansi untuk otomatisasi perhitungan data keuangan dan analisis variabel rata-rata<\/i><\/a>.<\/p>\n<p>Bagaimana cara <i>software<\/i> akuntansi menghitung biaya variabel dan berapakah dana implementasi yang Anda butuhkan? Ketahui informasi selengkapnya melalui <i>banner<\/i> berikut.<\/p>\n<style>\r\n.cta-in-article-image .desktop-banner{\r\n    display: none;\r\n    text-align: center;\r\n}\r\n.cta-in-article-image .desktop-mobile{\r\n    display: block;\r\n    text-align: center;\r\n    width: 100%;\r\n}\r\n\t.cta-in-article a {\r\n\t\tfont-size: 0px !important;\r\n\t\tcolor: #fff; \r\n\t\tpadding: 0px !important; \r\n\t\tborder-radius: 0px !important; \r\n\t\tdisplay: block !important; \r\n\t\ttext-decoration: none; \r\n\t}\r\n\t\r\n\t.cta-in-article {\r\n\t\tmargin: 0px !important;\r\n\t\tpadding: 0px !important;\r\n\t\tbox-shadow: none !important;\r\n\t}\r\n\t\r\n@media (min-width: 650px) {\r\n    .cta-in-article-image .desktop-banner {\r\n        display: block!important;\r\n    }\r\n}\r\n@media (min-width: 650px) {\r\n   .cta-in-article-image .desktop-mobile {\r\n        display: none!important;\r\n    }\r\n}\r\n<\/style>\r\n<div class=\"cta-in-article-image\">\r\n\t<a href=\"https:\/\/www.hashmicro.com\/id\/offer\/download-skema-harga-software-erp?blog&utm_source=blog&medium=banner-article\" target=\"_blank\" rel=\"noopener\">\r\n\t\t<div id=\"desktop-banner-container\">\r\n\t\t\t<div class=\"desktop-banner\">\r\n\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/02.Skema-Harga-web-resized.webp\" alt=\"download skema harga software erp\">\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t\t<div id=\"mobile-banner-container\">\r\n\t\t\t<div class=\"desktop-mobile\">\r\n\t\t\t\t<img decoding=\"async\" width=\"372\" height=\"465\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/02.-Skema-Harga-Mobile-372px.webp\" alt=\"download skema harga software erp\">\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/a>\r\n<\/div>\n<h2><b>Contoh Biaya Variabel<\/b><\/h2>\n<p><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/contoh-biaya-variabel.webp\"><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-151885 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/contoh-biaya-variabel.webp\" alt=\"contoh biaya variabel\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/contoh-biaya-variabel.webp 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/contoh-biaya-variabel-300x169.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/contoh-biaya-variabel-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/contoh-biaya-variabel-768x432.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/contoh-biaya-variabel-747x420.webp 747w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/contoh-biaya-variabel-150x84.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/contoh-biaya-variabel-696x392.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/contoh-biaya-variabel-1068x601.webp 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a>Pada bagian ini, kita akan bersama-sama memahami beberapa contoh biaya variabel yang sering pebisnis gunakan. Dengan memahami contoh bentuk dan rumus biaya variabel, maka <b>bisnis Anda akan lebih mudah dalam merencanakan dan mengoptimalkan pengeluaran operasional<\/b>.<\/p>\n<h3><b>1. Bahan baku langsung<\/b><\/h3>\n<p>Bahan baku langsung adalah salah satu komponen utama biaya variabel yang terkait langsung dengan proses produksi. Misalnya, dalam industri manufaktur, bahan baku seperti logam, plastik, atau kain untuk menghasilkan produk jadi.<\/p>\n<p>Jika produksi meningkat, biaya bahan baku juga akan naik. Selain itu, kualitas dan harga bahan baku juga sangat memengaruhi total biaya variabel. Oleh karena itu, perusahaan perlu memastikan pasokan bahan baku selalu stabil dan harga tetap kompetitif guna menjaga efisiensi produksi.<\/p>\n<h3><b>2. Tenaga kerja langsung<\/b><\/h3>\n<p>Tenaga kerja langsung mengacu pada upah yang dibayarkan kepada karyawan yang terlibat langsung dalam proses produksi. Contohnya termasuk gaji pekerja pabrik atau operator mesin yang bekerja secara langsung dalam pembuatan produk.<\/p>\n<p>Untuk mengoptimalkan biaya tenaga kerja langsung, perusahaan sering melakukan pelatihan dan pengembangan keterampilan. Dengan demikian, produktivitas karyawan dapat meningkat, yang pada gilirannya mengurangi waktu produksi dan meminimalkan pemborosan sumber daya.<\/p>\n<h3><b>3. Komisi<\/b><\/h3>\n<p>Komisi adalah biaya variabel yang diberikan kepada tenaga penjualan berdasarkan jumlah penjualan yang berhasil mereka capai. Ini berfungsi sebagai insentif yang mendorong tenaga penjualan untuk meningkatkan upaya mereka dalam menjual produk atau jasa perusahaan.<\/p>\n<p>Meskipun demikian, perusahaan perlu memastikan bahwa biaya komisi tetap seimbang dengan peningkatan pendapatan agar profitabilitas tidak terganggu.<\/p>\n<h3><b>4. Upah lembur tenaga kerja<\/b><\/h3>\n<p>Upah lembur adalah biaya variabel yang muncul ketika karyawan bekerja di luar jam kerja reguler mereka. Hal ini biasanya terjadi ketika permintaan produksi melebihi kapasitas normal, sehingga perusahaan perlu menambah jam kerja karyawan untuk memenuhi kebutuhan tersebut.<\/p>\n<p>Meskipun upah lembur membantu perusahaan menyelesaikan produksi tepat waktu, terlalu banyak lembur dapat meningkatkan biaya operasional. Oleh karena itu, perusahaan perlu merencanakan produksi dan mengatur jam kerja karyawan agar lembur tidak sering terjadi.<\/p>\n<h3><b>5. Distribusi produk<\/b><\/h3>\n<p>Distribusi produk mencakup biaya pengiriman dan logistik yang diperlukan untuk mendistribusikan produk ke konsumen atau distributor. Biaya ini meliputi pengeluaran untuk transportasi, bahan kemasan, dan penyimpanan sementara sebelum produk sampai ke tangan pelanggan.<\/p>\n<p>Untuk mengurangi biaya distribusi, perusahaan dapat memanfaatkan teknologi dan strategi logistik yang efektif. 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#F3E3FF;\r\n            box-shadow: 0px 0px 12px 0px rgba(125, 2, 255, 0.30);\r\n        }\r\n\r\n        .hashy-fact-star {\r\n            width: 36px;\r\n            height: 29px;\r\n\t\t\tleft:52%;\r\n        }\r\n\t\t\r\n\t\t.hashy-fact {\r\n    \t\twidth: fit-content;\r\n\t\t\theight: auto;align-content\r\n\t\t}\r\n\r\n        .hashy-fact p {\r\n            color: #FFF !important;\r\n            text-align: center;\r\n            font-size: 18px;\r\n            font-weight: 700;\r\n            line-height: normal;\r\n        }\r\n\r\n        .hashy-content {\r\n            display: flex;\r\n            width: 100%;\r\n            padding: 16px;\r\n            flex-direction: column;\r\n            align-items: flex-start;\r\n            border-radius: 8px;\r\n            border: 1px solid #7D02FF;\r\n            background: linear-gradient(238deg, #7B00FF 2.44%, #FBB8FF 154.72%), #F3E3FF;\r\n            box-shadow: 0px 0px 12px 0px rgba(125, 2, 255, 0.30);\r\n            gap: 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!important;\r\n            text-align: center;\r\n            font-size: 14px;\r\n            font-weight: 800;\r\n            line-height: normal;\r\n        }\r\n\r\n        .hashyrobot {\r\n            top: -17%;\r\n            left: 75%;\r\n            width: 64px;\r\n            height: 110px;        \r\n        }\r\n    }\r\n<\/style>\r\n\r\n<div>\r\n    <div class=\"hashy\">\r\n        <div class=\"hashy-fact\">\r\n            <p>Tahukah Anda?<\/p>\r\n\t\t\t<div  class=\"hashy-fact-star\">\r\n\t\t\t\t\t  <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"36\" height=\"28\" viewBox=\"0 0 36 28\" fill=\"none\">\r\n\t\t\t\t\t  <path d=\"M17.7875 22.5125C20.7747 23.1401 21.7146 24.0249 22.3263 26.9054C22.3463 26.9933 22.3964 27.0718 22.4684 27.1281C22.5404 27.1844 22.6299 27.215 22.7222 27.215C22.8145 27.215 22.904 27.1844 22.976 27.1281C23.048 27.0718 23.0981 26.9933 23.1181 26.9054C23.7619 23.9936 24.6697 23.0773 27.6248 22.5125C27.7148 22.493 27.7954 22.4441 27.8532 22.374C27.9109 22.3038 27.9424 22.2165 27.9424 22.1266C27.9424 22.0366 27.9109 21.9493 27.8532 21.8792C27.7954 21.809 27.7148 21.7601 27.6248 21.7406C24.6439 21.1131 23.704 20.2282 23.1181 17.3477C23.0981 17.2599 23.048 17.1813 22.976 17.1251C22.904 17.0688 22.8145 17.0381 22.7222 17.0381C22.6299 17.0381 22.5404 17.0688 22.4684 17.1251C22.3964 17.1813 22.3463 17.2599 22.3263 17.3477C21.6825 20.2533 20.7747 21.1695 17.8196 21.7406C17.7285 21.7563 17.6456 21.8018 17.5847 21.8697C17.5237 21.9376 17.4885 22.0238 17.4847 22.1139C17.481 22.2041 17.5089 22.2927 17.564 22.3652C17.6191 22.4378 17.6979 22.4897 17.7875 22.5125Z\" fill=\"#AF48F2\"\/>\r\n\t\t\t\t\t  <path d=\"M0.643802 13.5823C7.6355 14.8374 9.54115 16.7201 10.8288 23.5103C10.8288 23.6767 10.8966 23.8363 11.0173 23.954C11.1381 24.0717 11.3018 24.1378 11.4726 24.1378C11.6433 24.1378 11.8071 24.0717 11.9278 23.954C12.0485 23.8363 12.1164 23.6767 12.1164 23.5103C13.404 16.695 15.3354 14.8374 22.2949 13.5823C22.4656 13.5823 22.6294 13.5161 22.7501 13.3984C22.8709 13.2808 22.9387 13.1211 22.9387 12.9547C22.9387 12.7883 22.8709 12.6286 22.7501 12.5109C22.6294 12.3933 22.4656 12.3271 22.2949 12.3271C15.3032 11.072 13.404 9.22071 12.1164 2.40539C12.1164 2.23895 12.0485 2.07933 11.9278 1.96164C11.8071 1.84395 11.6433 1.77783 11.4726 1.77783C11.3018 1.77783 11.1381 1.84395 11.0173 1.96164C10.8966 2.07933 10.8288 2.23895 10.8288 2.40539C9.54115 9.22071 7.60975 11.072 0.643802 12.3271C0.473055 12.3271 0.309302 12.3933 0.188565 12.5109C0.067829 12.6286 0 12.7883 0 12.9547C0 13.1211 0.067829 13.2808 0.188565 13.3984C0.309302 13.5161 0.473055 13.5823 0.643802 13.5823Z\" fill=\"#AF48F2\"\/>\r\n\t\t\t\t\t  <path d=\"M22.8576 7.12452C27.2547 7.84621 28.2848 8.85659 29.0316 13.1428C29.0418 13.2081 29.0757 13.2677 29.1271 13.3107C29.1784 13.3538 29.2439 13.3774 29.3117 13.3774C29.3794 13.3774 29.445 13.3538 29.4963 13.3107C29.5477 13.2677 29.5816 13.2081 29.5917 13.1428C30.3643 8.85659 31.3751 7.85249 35.7723 7.12452C35.8371 7.11097 35.8952 7.07617 35.9368 7.02592C35.9785 6.97567 36.0012 6.91301 36.0012 6.84839C36.0012 6.78378 35.9785 6.72112 35.9368 6.67086C35.8952 6.62061 35.8371 6.58581 35.7723 6.57226C31.3751 5.84429 30.3643 4.8402 29.5917 0.553954C29.5816 0.488664 29.5477 0.429094 29.4963 0.38605C29.445 0.343005 29.3794 0.319336 29.3117 0.319336C29.2439 0.319336 29.1784 0.343005 29.1271 0.38605C29.0757 0.429094 29.0418 0.488664 29.0316 0.553954C28.2848 4.8402 27.2547 5.84429 22.8576 6.59737C22.8029 6.61786 22.7559 6.65402 22.7228 6.70107C22.6896 6.74812 22.6719 6.80386 22.6719 6.86094C22.6719 6.91802 22.6896 6.97376 22.7228 7.02082C22.7559 7.06787 22.8029 7.10403 22.8576 7.12452Z\" fill=\"#AF48F2\"\/>\r\n\t\t\t\t\t<\/svg>\r\n\t\t\t\t<\/div> \r\n        <\/div>\r\n\r\n        <img decoding=\"async\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/05\/Hashy-Desktop-1-1.webp\" width=\"96\" height=\"166\" alt=\"\" class=\"hashyrobot\">\r\n\r\n        <div class=\"hashy-content\">\r\n\t\t\t<p>Dengan dukungan sistem akuntansi berbasis AI milik HashMicro, AI membantu Anda menindaklanjuti dan membuat invoice kapan saja, serta mempermudah komunikasi dengan vendor. Tingkatkan efisiensi keuangan bisnis Anda dengan <a href='https:\/\/www.hashmicro.com\/id\/ai-agent-untuk-finance\/'>sistem akuntansi<\/a> HashMicro!<\/p>\r\n\r\n<a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/?medium=cta-button-fun-fact\" class=\"hashy-cta\" style=\"display: flex;\">\r\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"20\" height=\"15\" viewBox=\"0 0 36 28\" fill=\"none\">\r\n  <path d=\"M17.7875 22.5125C20.7747 23.1401 21.7146 24.0249 22.3263 26.9054C22.3463 26.9933 22.3964 27.0718 22.4684 27.1281C22.5404 27.1844 22.6299 27.215 22.7222 27.215C22.8145 27.215 22.904 27.1844 22.976 27.1281C23.048 27.0718 23.0981 26.9933 23.1181 26.9054C23.7619 23.9936 24.6697 23.0773 27.6248 22.5125C27.7148 22.493 27.7954 22.4441 27.8532 22.374C27.9109 22.3038 27.9424 22.2165 27.9424 22.1266C27.9424 22.0366 27.9109 21.9493 27.8532 21.8792C27.7954 21.809 27.7148 21.7601 27.6248 21.7406C24.6439 21.1131 23.704 20.2282 23.1181 17.3477C23.0981 17.2599 23.048 17.1813 22.976 17.1251C22.904 17.0688 22.8145 17.0381 22.7222 17.0381C22.6299 17.0381 22.5404 17.0688 22.4684 17.1251C22.3964 17.1813 22.3463 17.2599 22.3263 17.3477C21.6825 20.2533 20.7747 21.1695 17.8196 21.7406C17.7285 21.7563 17.6456 21.8018 17.5847 21.8697C17.5237 21.9376 17.4885 22.0238 17.4847 22.1139C17.481 22.2041 17.5089 22.2927 17.564 22.3652C17.6191 22.4378 17.6979 22.4897 17.7875 22.5125Z\" fill=\"#AF48F2\"\/>\r\n  <path d=\"M0.643802 13.5823C7.6355 14.8374 9.54115 16.7201 10.8288 23.5103C10.8288 23.6767 10.8966 23.8363 11.0173 23.954C11.1381 24.0717 11.3018 24.1378 11.4726 24.1378C11.6433 24.1378 11.8071 24.0717 11.9278 23.954C12.0485 23.8363 12.1164 23.6767 12.1164 23.5103C13.404 16.695 15.3354 14.8374 22.2949 13.5823C22.4656 13.5823 22.6294 13.5161 22.7501 13.3984C22.8709 13.2808 22.9387 13.1211 22.9387 12.9547C22.9387 12.7883 22.8709 12.6286 22.7501 12.5109C22.6294 12.3933 22.4656 12.3271 22.2949 12.3271C15.3032 11.072 13.404 9.22071 12.1164 2.40539C12.1164 2.23895 12.0485 2.07933 11.9278 1.96164C11.8071 1.84395 11.6433 1.77783 11.4726 1.77783C11.3018 1.77783 11.1381 1.84395 11.0173 1.96164C10.8966 2.07933 10.8288 2.23895 10.8288 2.40539C9.54115 9.22071 7.60975 11.072 0.643802 12.3271C0.473055 12.3271 0.309302 12.3933 0.188565 12.5109C0.067829 12.6286 0 12.7883 0 12.9547C0 13.1211 0.067829 13.2808 0.188565 13.3984C0.309302 13.5161 0.473055 13.5823 0.643802 13.5823Z\" fill=\"#AF48F2\"\/>\r\n  <path d=\"M22.8576 7.12452C27.2547 7.84621 28.2848 8.85659 29.0316 13.1428C29.0418 13.2081 29.0757 13.2677 29.1271 13.3107C29.1784 13.3538 29.2439 13.3774 29.3117 13.3774C29.3794 13.3774 29.445 13.3538 29.4963 13.3107C29.5477 13.2677 29.5816 13.2081 29.5917 13.1428C30.3643 8.85659 31.3751 7.85249 35.7723 7.12452C35.8371 7.11097 35.8952 7.07617 35.9368 7.02592C35.9785 6.97567 36.0012 6.91301 36.0012 6.84839C36.0012 6.78378 35.9785 6.72112 35.9368 6.67086C35.8952 6.62061 35.8371 6.58581 35.7723 6.57226C31.3751 5.84429 30.3643 4.8402 29.5917 0.553954C29.5816 0.488664 29.5477 0.429094 29.4963 0.38605C29.445 0.343005 29.3794 0.319336 29.3117 0.319336C29.2439 0.319336 29.1784 0.343005 29.1271 0.38605C29.0757 0.429094 29.0418 0.488664 29.0316 0.553954C28.2848 4.8402 27.2547 5.84429 22.8576 6.59737C22.8029 6.61786 22.7559 6.65402 22.7228 6.70107C22.6896 6.74812 22.6719 6.80386 22.6719 6.86094C22.6719 6.91802 22.6896 6.97376 22.7228 7.02082C22.7559 7.06787 22.8029 7.10403 22.8576 7.12452Z\" fill=\"#AF48F2\"\/>\r\n<\/svg>\r\n                <p>Dapatkan demo gratis sekarang!<\/p>\r\n            <\/a>\r\n        <\/div>\r\n    <\/div>\r\n<\/div>\n<h2><b>Perbedaan Biaya Tetap dan Biaya Variabel<\/b><\/h2>\n<p>Meskipun dua konsep biaya ini terlihat sama, terdapat perbandingan signifikan antara keduanya selain dari cara menghitung dan rumus biaya variabel dan biaya tetap. Perbedaan-perbedaan tersebut antara lain:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><b>Aspek<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><b>Biaya Tetap<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><b>Biaya Variabel<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>Definisi<\/b><\/td>\n<td>Biaya yang tidak berubah meskipun volume produksi berubah.<\/td>\n<td>Biaya yang berubah seiring dengan perubahan volume produksi.<\/td>\n<\/tr>\n<tr>\n<td><b>Volume produksi<\/b><\/td>\n<td>Tidak terpengaruh oleh jumlah produksi.<\/td>\n<td>Berubah secara proporsional dengan jumlah produksi.<\/td>\n<\/tr>\n<tr>\n<td><b>Contoh<\/b><\/td>\n<td>Sewa gedung, gaji manajemen, asuransi.<\/td>\n<td>Bahan baku, upah tenaga kerja langsung, komisi penjualan.<\/td>\n<\/tr>\n<tr>\n<td><b>Pengelolaan<\/b><\/td>\n<td>Sulit diubah dalam jangka pendek.<\/td>\n<td>Lebih fleksibel dan dapat disesuaikan dengan kebutuhan produksi.<\/td>\n<\/tr>\n<tr>\n<td><b>Perhitungan<\/b><\/td>\n<td>Total biaya tetap tetap sama dalam periode tertentu.<\/td>\n<td>Total biaya variabel meningkat atau menurun sesuai produksi.<\/td>\n<\/tr>\n<tr>\n<td><b>Titik impas<\/b><\/td>\n<td>Tidak mempengaruhi perhitungan titik impas secara langsung.<\/td>\n<td>Memengaruhi perhitungan titik impas karena berubah dengan volume produksi.<\/td>\n<\/tr>\n<tr>\n<td><b>Margin keuntungan<\/b><\/td>\n<td>Tidak mempengaruhi margin per unit secara langsung.<\/td>\n<td>Memengaruhi margin keuntungan per unit karena berubah dengan volume produksi.<\/td>\n<\/tr>\n<tr>\n<td><b>Contoh industri<\/b><\/td>\n<td>Industri dengan aset tetap tinggi seperti pabrik atau perusahaan teknologi.<\/td>\n<td>Industri yang bergantung pada produksi massal seperti manufaktur barang konsumen.<\/td>\n<\/tr>\n<tr>\n<td><b>Skalabilitas<\/b><\/td>\n<td>Membatasi fleksibilitas dalam skala produksi.<\/td>\n<td>Mendukung skalabilitas karena biaya dapat disesuaikan dengan permintaan.<\/td>\n<\/tr>\n<tr>\n<td><b>Strategi harga<\/b><\/td>\n<td>Lebih fokus pada penutupan biaya tetap melalui volume penjualan.<\/td>\n<td>Lebih fleksibel dalam penetapan harga berdasarkan biaya variabel per unit.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><b>Rumus Biaya Variabel dan Cara Menghitungnya<\/b><\/h2>\n<p><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/rumus-biaya-variabel-dan-cara-menghitungnya.webp\"><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-151884 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/rumus-biaya-variabel-dan-cara-menghitungnya.webp\" alt=\"rumus biaya variabel dan cara menghitungnya\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/rumus-biaya-variabel-dan-cara-menghitungnya.webp 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/rumus-biaya-variabel-dan-cara-menghitungnya-300x169.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/rumus-biaya-variabel-dan-cara-menghitungnya-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/rumus-biaya-variabel-dan-cara-menghitungnya-768x432.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/rumus-biaya-variabel-dan-cara-menghitungnya-747x420.webp 747w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/rumus-biaya-variabel-dan-cara-menghitungnya-150x84.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/rumus-biaya-variabel-dan-cara-menghitungnya-696x392.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/rumus-biaya-variabel-dan-cara-menghitungnya-1068x601.webp 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a>Berikut ini adalah penjelasan mengenai rumus mencari biaya variabel dan langkah-langkah penghitungan yang dapat diterapkan dalam situasi nyata.<\/p>\n<h3><b>Rumus biaya variabel<\/b><\/h3>\n<p>Berikut adalah rumus biaya variabel yang dapat Anda gunakan:<\/p>\n<blockquote><p><b>Biaya Variabel (BV) = (Total Biaya (TB) &#8211; Biaya Tetap (BT)) \/ Kuantitas (Q)<\/b><\/p><\/blockquote>\n<p>di mana:<\/p>\n<ul>\n<li aria-level=\"1\"><b>BV<\/b> = Biaya variabel per unit<\/li>\n<li aria-level=\"1\"><b>TB<\/b> = Total biaya<\/li>\n<li aria-level=\"1\"><b>BT<\/b> = Biaya tetap<\/li>\n<li aria-level=\"1\"><b>Q<\/b> = Kuantitas atau jumlah unit yang diproduksi<\/li>\n<\/ul>\n<h3><b>Contoh cara menghitung rumus biaya variabel<\/b><\/h3>\n<p>Untuk lebih memahami cara menghitung biaya variabel, mari kita lihat contoh kasus berikut:<\/p>\n<p>Sebuah perusahaan memproduksi tas. Pada bulan ini, total biaya produksi adalah Rp 200.000.000, dan biaya tetap perusahaan adalah Rp 50.000.000. Perusahaan berhasil memproduksi dan menjual 3.000 tas.<\/p>\n<p>Langkah pertama yang kita lakukan adalah menghitung biaya variabel total dengan mengurangkan biaya tetap dari total biaya produksi.<\/p>\n<p><b>Biaya Variabel (BV) = (Total Biaya (TB) &#8211; Biaya Tetap (BT)) \/ Kuantitas (Q)<\/b><\/p>\n<p>= Rp 200.000.000 \u2212 Rp 50.000.000 \/ 3.000<\/p>\n<p>= Rp 150.000.000 \/ 3.000<\/p>\n<p>BV = Rp 50.000<\/p>\n<p>Dengan demikian, biaya variabel per unit produk adalah Rp 50.000 per tas.<\/p>\n<h2><b>Otomatisasikan Cara Menghitung Biaya Variabel Bisnis Anda dengan Software Akuntansi HashMicro<\/b><\/h2>\n<p><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/otomatisasikan-cara-menghitung-biaya-variabel-dengan-software-akuntansi-hashmicro.webp\"><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-151886 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/otomatisasikan-cara-menghitung-biaya-variabel-dengan-software-akuntansi-hashmicro.webp\" alt=\"otomatisasikan cara menghitung biaya variabel dengan software akuntansi hashmicro\" width=\"1470\" height=\"900\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/otomatisasikan-cara-menghitung-biaya-variabel-dengan-software-akuntansi-hashmicro.webp 1470w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/otomatisasikan-cara-menghitung-biaya-variabel-dengan-software-akuntansi-hashmicro-300x184.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/otomatisasikan-cara-menghitung-biaya-variabel-dengan-software-akuntansi-hashmicro-1024x627.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/otomatisasikan-cara-menghitung-biaya-variabel-dengan-software-akuntansi-hashmicro-768x470.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/otomatisasikan-cara-menghitung-biaya-variabel-dengan-software-akuntansi-hashmicro-686x420.webp 686w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/otomatisasikan-cara-menghitung-biaya-variabel-dengan-software-akuntansi-hashmicro-150x92.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/otomatisasikan-cara-menghitung-biaya-variabel-dengan-software-akuntansi-hashmicro-696x426.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/otomatisasikan-cara-menghitung-biaya-variabel-dengan-software-akuntansi-hashmicro-1068x654.webp 1068w\" sizes=\"auto, (max-width: 1470px) 100vw, 1470px\" \/><\/a>Berdiri sejak tahun 2015, <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\">HashMicro<\/a> mengembangkan teknologi bisnis terbaru yang telah dipercaya oleh lebih dari 2000 pebisnis di Asia Tenggara, termasuk Indonesia.<\/p>\n<p>Bank of China, Bank Mega, dan Pertamina adalah sedikit dari klien HashMicro yang mampu melewati tantangan bisnis, termasuk dalam penghitungan rumus biaya variabel. Melalui <a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/\"><b>demo gratis<\/b><\/a>, konsultasi bisnis gratis, dan bebas biaya tambah user, vendor ini mendorong bisnis Anda ke arah kesuksesan.<\/p>\n<p><b>Namun, apa yang membuat HashMicro berbeda?<\/b> Pelajari fitur-fitur lengkapnya melalui poin-poin berikut:<\/p>\n<ul>\n<li aria-level=\"1\"><b>Multi-level analytical<\/b>: Mengetahui trend atau insight dari seluruh transaksi keuangan yang ada secara real-time dan dapat difilter berdasarkan berbagai kategori (project, branch, dan lainnya)<\/li>\n<li aria-level=\"1\"><b>Profit &amp; loss report<\/b>: Laporan yang membandingkan antara nilai keuntungan dan kerugian dengan anggaran awal dan perkiraan sebelumnya.<\/li>\n<li aria-level=\"1\"><b>Cash flow reports<\/b>: Memantau arus kas masuk dan keluar perusahaan guna memastikan likuiditas yang cukup, membuat perencanaan keuangan yang tepat, dan mengidentifikasi serta mengatasi potensi masalah keuangan.<\/li>\n<li aria-level=\"1\"><b>Automated currency update<\/b>: Memberikan informasi mengenai nilai tukar uang yang sedang berlaku secara otomatis dan <i>real-time<\/i>.<\/li>\n<li aria-level=\"1\"><b>Bank integration\u2013auto reconciliation<\/b>: Proses pencocokan otomatis antara data transaksi yang tercatat di bank dengan pembukuan internal dalam sistem.<\/li>\n<\/ul>\n<h2><b>Kesimpulan<\/b><\/h2>\n<p>Memahami biaya variabel dan komponennya seperti AVC (<i>Average Variable Cost<\/i>) dan TVC (<i>Total Variable Cost<\/i>). Biaya variabel berubah seiring dengan volume produksi, memungkinkan perusahaan untuk menyesuaikan pengeluaran berdasarkan permintaan pasar.<\/p>\n<p>Ingin mengelola biaya variabel, memantau biaya produksi, serta membuat keputusan harga yang lebih tepat? Software akuntansi <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\"><b>HashMicro<\/b><\/a> dapat mengotomatiskan prosesnya untuk Anda. Dapatkan <a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/\"><b>demo gratis<\/b><\/a> dan rasakan kemudahan dalam menyusun strategi pengelolaan biaya yang lebih efektif!<\/p>\n<a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi?medium=moneysite-banner\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive.webp\" data-desktop-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive.webp\" data-mobile-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive-m.webp\" alt=\"Accounting_Definisi\" class=\"responsive-image-banner\"><\/a>\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script>\n<h2><strong>Pertanyaan Seputar Rumus Biaya Variabel<\/strong><\/h2>\n<ul class=\"bottom_faq\">\n<li>\n<details>\n<summary><strong>Bagaimana cara menyelesaikan biaya variabel per unit?<\/strong><\/summary>\n<p>Untuk menyelesaikan biaya variabel per unit, pertama-tama hitung total biaya produksi dan kurangi dengan biaya tetap. Selanjutnya, bagi hasil tersebut dengan jumlah unit yang diproduksi. Dengan langkah ini, perusahaan dapat menentukan biaya per produk secara akurat.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apa itu AVC?<\/strong><\/summary>\n<p>AVC (Average Variable Cost) atau biaya variabel rata-rata adalah biaya yang dikeluarkan untuk setiap unit produk. AVC dihitung dengan membagi total biaya variabel dengan jumlah produk yang diproduksi.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Bagaimana cara menghitung TC, AFC, AVC, ATC, MC?<\/strong><\/summary>\n<p>Untuk menghitung biaya produksi, pertama jumlahkan biaya tetap dan variabel untuk mendapatkan Total Cost (TC). Bagilah biaya tetap dengan jumlah unit untuk mendapatkan Average Fixed Cost (AFC) dan biaya variabel dengan jumlah unit untuk Average <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/pentingnya-variable-cost-dalam-proses-produksi-manufaktur\/\">Variable Cost<\/a> (AVC). Average Total Cost (ATC) adalah penjumlahan AFC dan AVC atau TC dibagi jumlah unit. Marginal Cost (MC) dihitung dengan membagi perubahan TC dengan perubahan jumlah unit yang diproduksi. Dengan langkah ini, perusahaan dapat mengelola biaya dan menentukan harga jual yang tepat.<\/p>\n<\/details>\n<\/li>\n<\/ul>\n<p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [{\n    \"@type\": \"Question\",\n    \"name\": \"Bagaimana cara menyelesaikan biaya variabel per unit?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Untuk menyelesaikan biaya variabel per unit, pertama-tama hitung total biaya produksi dan kurangi dengan biaya tetap. Selanjutnya, bagi hasil tersebut dengan jumlah unit yang diproduksi. Dengan langkah ini, perusahaan dapat menentukan biaya per produk secara akurat.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"Apa itu AVC?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"AVC (Average Variable Cost) atau biaya variabel rata-rata adalah biaya yang dikeluarkan untuk setiap unit produk. AVC dihitung dengan membagi total biaya variabel dengan jumlah produk yang diproduksi.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"Bagaimana cara menghitung TC, AFC, AVC, ATC, MC?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Untuk menghitung biaya produksi, pertama jumlahkan biaya tetap dan variabel untuk mendapatkan Total Cost (TC). Bagilah biaya tetap dengan jumlah unit untuk mendapatkan Average Fixed Cost (AFC) dan biaya variabel dengan jumlah unit untuk Average Variable Cost (AVC). Average Total Cost (ATC) adalah penjumlahan AFC dan AVC atau TC dibagi jumlah unit. Marginal Cost (MC) dihitung dengan membagi perubahan TC dengan perubahan jumlah unit yang diproduksi. Dengan langkah ini, perusahaan dapat mengelola biaya dan menentukan harga jual yang tepat.\"\n    }\n  }]\n}\n<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rumus biaya variabel merupakan elemen penting yang wajib Anda ketahui cara menghitungnya dengan benar. Mengapa demikian? Umumnya, bisnis hadir untuk menjual barang atau jasa kepada masyarakat. Untuk itu, biaya variabel hadir sebagai penentu harga jual produk Anda. Sehubungan dengan hal itu, menghitung biaya tetap dan biaya variabel menjadi salah satu aktivitas akunting dari banyaknya tanggung [&hellip;]<\/p>\n","protected":false},"author":229,"featured_media":151887,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1232],"tags":[],"class_list":{"0":"post-151883","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-accounting"},"acf":{"post_reviewer":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.1 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Rumus Biaya Variabel &amp; Cara Menghitung Mudah bagi Bisnis<\/title>\n<meta name=\"description\" content=\"Rumus biaya variabel dapat Anda hitung manual atau otomatis. 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