{"id":35386,"date":"2024-02-29T16:53:42","date_gmt":"2024-02-29T09:53:42","guid":{"rendered":"https:\/\/www.hashmicro.com\/id\/blog\/?p=35386"},"modified":"2026-03-12T13:04:07","modified_gmt":"2026-03-12T06:04:07","slug":"pengertian-unsur-contoh-biaya-produksi","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/id\/blog\/pengertian-unsur-contoh-biaya-produksi\/","title":{"rendered":"Pahami Apa Itu Biaya Produksi, Unsur, Beserta Contohnya"},"content":{"rendered":"<p>Banyak bisnis merasa penjualannya terus berjalan, tetapi keuntungan yang diperoleh belum maksimal. Salah satu penyebabnya sering berasal dari biaya produksi yang tidak dipahami atau tidak dihitung secara rinci. Akibatnya perusahaan bisa menetapkan harga yang kurang tepat, mengeluarkan biaya berlebih, dan kehilangan peluang untuk meningkatkan profit.<\/p>\n<p>Karena itu, memahami biaya produksi adalah langkah penting bagi pebisnis yang ingin mengelola usaha dengan lebih cermat. Saat Anda mengetahui biaya bahan baku, tenaga kerja, dan pengeluaran produksi lainnya secara jelas, Anda bisa mengambil keputusan yang lebih tepat dan menjaga efisiensi usaha.<\/p>\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; \r\n}\r\n\t.tdb_single_content .tdb-block-inner.td-fix-index{\r\n\t\tposition: static;\r\n\t}\r\n\t\r\n\r\n\r\n\t\r\n#toc {\r\n  background-color: #FFF;\r\n\tpadding: 17px 24px 0px 24px !important;\r\n  margin-bottom: 20px;\r\n\/*   border: 1px solid #9C171E; *\/\r\n  border-radius: 6px;\r\n\tdisplay: none;\r\n  max-width: 100%;\r\n  transition: .4s ease height;\r\n\tmargin-left: 0;\r\n\toverflow: hidden;\r\n}\r\n\r\n#toc .header{\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n\tbackground-color: transparent;\r\n}\r\n\t\r\n\t#toc.sticky .header{\r\n\t\tpadding: 4px 0;\r\n\t}\r\n\t\r\n.header p{\r\n  font-size: 18px !important;\r\n  font-weight: 600 !important;\r\n  color: #393939;\r\n   margin-bottom: 0;\r\n  \/* margin-top: 20px; *\/\r\n}\r\n\r\n.toc-icon{\r\n  float: right;\r\n\/*   visibility: hidden; *\/\r\n}\r\n\r\n\t.toc-title{\r\n\t\tmargin-right: auto;\r\n\/* \t\tpadding-left: 20px; *\/\r\n\t\tfont-weight: 600;\r\n\t\talign-self: center;\t}\t\r\n\r\n#toc ul {\r\n  list-style-type: none;\r\n  padding-left: 0;\r\n}\r\n\t\r\n#toc.sticky ul{\r\n\toverflow-y: auto;\r\n\tmax-height: 250px;\r\n\tmargin-top: 0px;\r\n\tpadding-top: 20px;\r\n\/* \tborder-top: 1px solid #d3d3d3; *\/\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<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 style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#apa\">Biaya produksi<\/a> adalah seluruh biaya yang dikeluarkan ketika menghasilkan suatu produk atau jasa.<\/li>\n<li aria-level=\"1\"><a href=\"#unsur\">Unsur-unsur biaya produksi<\/a> adalah bahan baku langsung, tenaga kerja langsung, dan overhead pabrik.<\/li>\n<li aria-level=\"1\">Pada dasarnya biaya produksi mencakup biaya-biaya yang proses produksi perusahaan.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"1\"><b><span id=\"apa\">Apa Itu Biaya Produksi?<\/span><\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Biaya produksi adalah salah satu aspek terpenting dalam laporan keuangan. Pengetahuan tentang biaya ini sangat penting karena akan berpengaruh pada kelangsungan bisnis seseorang. Dalam<\/span> <span style=\"font-weight: 400;\">operasional bisnis<\/span><span style=\"font-weight: 400;\">, contoh biaya produksi adalah seluruh biaya yang harus Anda keluarkan dalam sebuah bisnis atau perusahaan Anda dalam menghasilkan produk dan jasa, yang terdiri dari unsur-unsur seperti material, tenaga kerja, <\/span><i><span style=\"font-weight: 400;\">overhead<\/span><\/i><span style=\"font-weight: 400;\">, dan lainnya.<\/span><\/p>\n<p>Biaya ini menjadi unsur krusial dalam laporan keuangan, sehingga pencatatannya perlu dilakukan secara akurat dan sistematis. Melalui <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/joint-cost-adalah\/\">perhitungan biaya produksi yang tepat<\/a>, perusahaan dapat mengetahui total biaya yang dikeluarkan, menentukan harga jual berdasarkan total output yang dihasilkan, serta menetapkan margin laba secara lebih terukur.<\/p>\n<h2 id=\"2\"><b><span id=\"unsur\">Unsur-Unsur Biaya Produksi<\/span><\/b><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-190712\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/ChatGPT-Image-Mar-10-2026-02_12_17-PM.webp\" alt=\"biaya produksi\" width=\"1536\" height=\"788\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/ChatGPT-Image-Mar-10-2026-02_12_17-PM.webp 1536w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/ChatGPT-Image-Mar-10-2026-02_12_17-PM-300x154.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/ChatGPT-Image-Mar-10-2026-02_12_17-PM-1024x525.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/ChatGPT-Image-Mar-10-2026-02_12_17-PM-768x394.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/ChatGPT-Image-Mar-10-2026-02_12_17-PM-819x420.webp 819w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/ChatGPT-Image-Mar-10-2026-02_12_17-PM-150x77.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/ChatGPT-Image-Mar-10-2026-02_12_17-PM-696x357.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/ChatGPT-Image-Mar-10-2026-02_12_17-PM-1068x548.webp 1068w\" sizes=\"auto, (max-width: 1536px) 100vw, 1536px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Sebuah perusahaan yang melakukan kegiatan<\/span> <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/apa-itu-kegiatan-produksi-dalam-perusahaan-manufaktur-pengertian-tujuan-contohnya\/\"><span style=\"font-weight: 400;\">produksi<\/span><\/a> <span style=\"font-weight: 400;\">untuk suatu barang dan jasa guna menjual kembali dan menghasilkan keuntungan. Kegiatan tersebut tentu membutuhkan biaya, inilah yang bisa anda sebut dengan biaya produksi sebuah perusahaan. Pada dasarnya, contoh biaya produksi mencakup biaya-biaya yang proses produksi perusahaan. Terdapat tiga unsur yang berpengaruh pada besarnya <\/span><i><span style=\"font-weight: 400;\">cost<\/span><\/i><span style=\"font-weight: 400;\"> produksi, yakni biaya bahan baku langsung, tenaga kerja, dan <\/span><i><span style=\"font-weight: 400;\">overhead<\/span><\/i><span style=\"font-weight: 400;\"> pabrik.<\/span><\/p>\n<h3 id=\"A1\"><i>1. Direct Material<\/i> (Bahan Baku Langsung)<\/h3>\n<p><span style=\"font-weight: 400;\">Bahan baku langsung memiliki bentuk fisik. Unsur ini juga sering memudahkan untuk bahan awal atau mentah dalam sebuah proses produksi perusahaan. Nah, nantinya bahan baku ini juga akan terolah oleh perusahaan agar menjadi sebuah produk yang bernilai dan bisa menghasilkan keuntungan.<\/span><\/p>\n<h3 id=\"A2\"><i>2<strong>.<\/strong> D<\/i><i>irect Labour<\/i> (Tenaga Kerja Langsung)<\/h3>\n<p><span style=\"font-weight: 400;\">Unsur biaya produksi yang selanjutnya adalah gaji tenaga kerja yang melakukan pengolahan bahan baku dalam proses produksi. Bahan baku tanpa tergarap oleh tenaga kerja tidak akan menghasilkan barang atau produk yang layak untuk dijual ke pelanggan.<\/span><\/p>\n<h3 id=\"A3\"><i>3.<\/i><i> Factory Overhead<\/i> (Overhead Pabrik)<\/h3>\n<p><span style=\"font-weight: 400;\">Adapun unsur ini biasanya berupa pengeluaran yang tidak terlihat secara langsung. Meski begitu, pengeluaran biaya produksi ini nantinya akan tetap nampak pada<\/span> <span style=\"font-weight: 400;\">laporan keuangan<\/span><span style=\"font-weight: 400;\"> Bisa dibilang, biaya produksi <\/span><i><span style=\"font-weight: 400;\">overhead<\/span><\/i><span style=\"font-weight: 400;\"> pabrik ini adalah semua biaya produksi di luar bahan baku dan tenaga kerja langsung, namun masih bagian dari biaya produksi perusahaan.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>Baca Juga:<\/strong> <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/tips-menghemat-biaya-produksi-pabrik\/\">7 Tips Menghemat Biaya Produksi di Pabrik Anda<\/a><\/span><\/p>\n<h2 id=\"3\"><b>Contoh Biaya Produksi yang Berpengaruh<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Dalam menjalankan proses produksi tentu harus mengetahui apa saja yang termasuk <\/span><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/mengenal-cost-of-product-dan-cara-mudah-menghitungnya\/\" target=\"_blank\" rel=\"noopener\"><i><span style=\"font-weight: 400;\">production cost<\/span><\/i><\/a><span style=\"font-weight: 400;\">. Karena biaya tersebut yang akan berpengaruh dan sebagai pelaporan keuangan perusahaan. Inilah yang termasuk contoh biaya yang dapat terpakai dalam acuan perhitungan produksi.<\/span><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\" td-center alignnone wp-image-136041 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/pengertian-unsur-contoh-biaya-produksi-2.png\" alt=\"pengertian unsur contoh biaya produksi\" width=\"1200\" height=\"650\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/pengertian-unsur-contoh-biaya-produksi-2.png 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/pengertian-unsur-contoh-biaya-produksi-2-300x163.png 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/pengertian-unsur-contoh-biaya-produksi-2-1024x555.png 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/pengertian-unsur-contoh-biaya-produksi-2-768x416.png 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/pengertian-unsur-contoh-biaya-produksi-2-775x420.png 775w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/pengertian-unsur-contoh-biaya-produksi-2-150x81.png 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/pengertian-unsur-contoh-biaya-produksi-2-696x377.png 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/pengertian-unsur-contoh-biaya-produksi-2-1068x580.png 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h3 id=\"B1\">1. <i>Fixed Cost <\/i>(Biaya Tetap)<\/h3>\n<p><i><span style=\"font-weight: 400;\">Fixed cost<\/span><\/i><span style=\"font-weight: 400;\"> adalah contoh biaya produksi yang memiliki jumlah tetap sehingga tidak berpengaruh pada kegiatan produksi yang didapatkan pada periode jangka waktu tertentu. Sebagai contoh, pajak perusahaan, sewa gedung, biaya administrasi dan sebagainya.<\/span><\/p>\n<h3 id=\"B2\">2. <i>Variable Cost<\/i> (Biaya Variabel)<\/h3>\n<p><i><span style=\"font-weight: 400;\">Variable cost<\/span><\/i><span style=\"font-weight: 400;\"> adalah biaya yang jumlahnya berubah-ubah sesuai dengan hasil produksi. Semakin besar hasil produksi, maka akan semakin besar pula biaya variabelnya. Seperti, upah bagi pekerja, biaya bahan baku yang sesuai dengan jumlah produksi. Untuk itu, Anda perlu memahami <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/rumus-biaya-variabel\/\">cara menghitung biaya variabel rata-rata<\/a> dengan tepat.<br \/>\n<\/span><\/p>\n<h3 id=\"B3\">3. <i>Total cost <\/i>(biaya total)<\/h3>\n<p><span style=\"font-weight: 400;\">Total biaya ini harus Anda keluarkan setelah seluruh proses produksi jadi. Sehingga, biaya total ini juga akan meliputi biaya saat proses proses seperti bahan baku, tenaga kerja, <\/span><i><span style=\"font-weight: 400;\">overhead factory, variable cost,<\/span><\/i><span style=\"font-weight: 400;\"> dan <\/span><i><span style=\"font-weight: 400;\">fixed cost.<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\"><strong>Baca Juga:<\/strong> <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/pembukuan-definisi-cara-membuat\/\" target=\"_blank\" rel=\"noopener\">Akuntansi Biaya: Pengertian, Fungsi, dan Penerapan<\/a><\/span><\/p>\n<h3 id=\"B4\">4.<i> Average Cost <\/i>(Biaya Rata-Rata)<\/h3>\n<p><span style=\"font-weight: 400;\">Biaya rata-rata ini, pada periode tertentu sebuah perusahaan menghasilkan barang jadi. Maka total dari biaya tetap dan biaya variabel yang terpakai perusahaan tersebut terhitung sebagai besarnya <\/span><i><span style=\"font-weight: 400;\">production cost<\/span><\/i><span style=\"font-weight: 400;\">, itulah biaya total.<\/span><\/p>\n<h3 id=\"B5\">5<i>. Marginal Cost <\/i>(Biaya Marjinal)<\/h3>\n<p><span style=\"font-weight: 400;\">Biaya marjinal adalah tambahan yang harus menghasilkan unit barang yang sudah jadi. Marginal <em>cost<\/em> yang muncul saat adanya perluasan produksi pada saat menambah jumlah barang yang akan terdapat.<\/span><\/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 id=\"4\"><b>Perbedaan Biaya Produksi Dengan Non-Produksi<\/b><\/h2>\n<p>Berikut perbedaan biaya produksi dengan biaya non produksi:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\" width=\"25%\"><b>Aspek<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\" width=\"25%\"><b>Biaya Produksi<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\" width=\"25%\"><b>Biaya Non-Produksi<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Fokus<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Proses pembuatan produk<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Operasional bisnis, pemasaran, administrasi, dan distribusi<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Komponen umum<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Bahan baku, tenaga kerja langsung, dan overhead pabrik<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Biaya pemasaran, gaji administrasi, sewa kantor, dan biaya distribusi<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tujuan<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Mengukur total biaya untuk menghasilkan produk<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Mengukur biaya pendukung agar bisnis tetap berjalan<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Contoh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Biaya tepung untuk pabrik roti, upah operator mesin, listrik mesin produksi<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Biaya iklan, gaji tim sales, biaya internet kantor, ongkos pengiriman<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Dampak pada laba<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Memengaruhi gross profit secara langsung<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lebih banyak memengaruhi laba operasional bersih<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><strong>Cara Menghitung Biaya Produksi<\/strong><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\" td-center alignnone wp-image-136042 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/pengertian-unsur-contoh-biaya-produksi-5.png\" alt=\"pengertian unsur contoh biaya produksi\" width=\"1200\" height=\"650\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/pengertian-unsur-contoh-biaya-produksi-5.png 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/pengertian-unsur-contoh-biaya-produksi-5-300x163.png 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/pengertian-unsur-contoh-biaya-produksi-5-1024x555.png 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/pengertian-unsur-contoh-biaya-produksi-5-768x416.png 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/pengertian-unsur-contoh-biaya-produksi-5-775x420.png 775w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/pengertian-unsur-contoh-biaya-produksi-5-150x81.png 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/pengertian-unsur-contoh-biaya-produksi-5-696x377.png 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/pengertian-unsur-contoh-biaya-produksi-5-1068x580.png 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/>Setelah memahami komponen-komponen biaya produksi, penting untuk mengetahui cara menghitungnya. Walaupun terdengar sederhana, Anda harus menggabungkan semua jenis biaya yang terlibat dalam produksi, mulai dari bahan baku dan tenaga kerja langsung hingga biaya overhead pabrik. Jumlah dari semua ini akan menjadi total biaya produksi.<\/p>\n<p>Sebagai contoh, untuk perusahaan yang mengkhususkan diri dalam produksi makanan ringan dan bertujuan memproduksi 1000 bola snack untuk dijual melalui platform e-commerce, perhitungan biaya produksi harus dilakukan secara cermat. Berikut adalah <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/biaya-manufaktur\/\">langkah-langkah untuk menghitung biaya produksi<\/a>nya.<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Biaya bahan baku: Rp30.000.000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Upah karyawan: Rp20.000.000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Iklan dan <\/span><i><span style=\"font-weight: 400;\">endorsement<\/span><\/i><span style=\"font-weight: 400;\">: Rp8.000.000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Biaya internet: Rp2.000.000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kemasan produk:15.000.000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Penyimpanan produk: 5.000.000<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Apabila pelaku bisnis mengumpulkan biaya di atas, jumlahnya akan mencapai Rp80.000.000. Setelah itu, jumlah ini dibagi dengan jumlah 1000 bola snack. Oleh karena itu, hasil akhirnya adalah Rp80.000 per bola snack. Dengan cara ini, Anda dapat menetapkan sasaran pasar dan menghitung perkiraan laba yang ingin dicapai oleh perusahaan.<\/p>\n<p><span style=\"font-weight: 400;\"><strong>Baca Juga:<\/strong> <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/biaya-overhead-pabrik-apakah-penting-menghitung-biaya-produksi\/\" target=\"_blank\" rel=\"noopener\">Biaya Overhead Pabrik: Apakah Penting Menghitung Biaya Produksi?<\/a><\/span><\/p>\n<h2><strong>Peran Teknologi dalam Penetapan Biaya Produksi<\/strong><\/h2>\n<h2><strong><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-190708\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/Biaya-Produksi-HM.webp\" alt=\"biaya produksi\" width=\"1920\" height=\"838\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/Biaya-Produksi-HM.webp 1920w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/Biaya-Produksi-HM-300x131.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/Biaya-Produksi-HM-1024x447.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/Biaya-Produksi-HM-768x335.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/Biaya-Produksi-HM-1536x670.webp 1536w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/Biaya-Produksi-HM-962x420.webp 962w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/Biaya-Produksi-HM-150x65.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/Biaya-Produksi-HM-696x304.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/Biaya-Produksi-HM-1068x466.webp 1068w\" sizes=\"auto, (max-width: 1920px) 100vw, 1920px\" \/>\u00a0<\/strong><\/h2>\n<p>Teknologi memegang peran penting dalam membantu perusahaan menetapkan biaya produksi secara lebih akurat, cepat, dan konsisten. Melalui sistem yang terintegrasi, bisnis dapat mencatat penggunaan bahan baku, jam kerja, biaya mesin, hingga overhead produksi secara lebih rapi dalam satu alur data. Hasilnya, perusahaan tidak lagi hanya mengandalkan perhitungan manual yang rawan salah, tetapi bisa melihat struktur biaya secara lebih jelas sebelum menetapkan harga jual atau target margin.<\/p>\n<p>Selain itu, teknologi juga membantu manajemen memantau perubahan biaya secara real-time. Ketika harga bahan baku naik, penggunaan tenaga kerja meningkat, atau efisiensi produksi menurun, perusahaan bisa segera melihat dampaknya terhadap biaya produksi. Dengan visibilitas yang lebih baik, pebisnis dapat mengambil keputusan lebih cepat, mulai dari menekan pemborosan, menyesuaikan anggaran, hingga memperbaiki strategi operasional agar profit tetap terjaga.<\/p>\n<p>Pada praktiknya, penggunaan software manufaktur atau sistem ERP membuat proses penetapan biaya produksi menjadi lebih terukur karena data dari pembelian, persediaan, produksi, dan keuangan saling terhubung. Kondisi ini membantu perusahaan menghitung biaya secara lebih presisi sekaligus mempermudah evaluasi saat terjadi selisih antara rencana dan realisasi. Karena itu, teknologi bukan hanya alat pencatatan, tetapi juga pendukung penting bagi perusahaan yang ingin menjaga efisiensi dan daya saing bisnis.<\/p>\n<h2 id=\"5\"><b>Kesimpulan<\/b><\/h2>\n<p>Memahami biaya produksi sangat penting bagi perusahaan karena komponen ini berpengaruh langsung pada harga jual, efisiensi operasional, dan keuntungan bisnis. Saat perhitungannya dilakukan dengan tepat, perusahaan dapat mengontrol pengeluaran dengan lebih baik, menjaga margin tetap sehat, dan mengambil keputusan yang lebih akurat untuk mendukung pertumbuhan usaha.<\/p>\n<p>Karena itu, biaya produksi bukan sekadar angka dalam laporan, tetapi dasar penting untuk menjalankan bisnis secara lebih efisien dan terarah. <a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/\">Konsultasikan bisnis Anda dengan tim expert kami<\/a> untuk menemukan solusi yang membantu pengelolaan biaya produksi menjadi lebih akurat, efisien, dan terintegrasi.<\/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 Contoh Biaya Produksi<\/strong><\/h2>\n<ul class=\"bottom_faq\">\n<li>\n<details>\n<summary><strong>Apa tantangan dalam menghitung biaya produksi?<\/strong><\/summary>\n<p>Tantangan yang sering muncul antara lain data bahan baku yang tidak akurat, perubahan harga, pencatatan manual, dan sulitnya membedakan biaya langsung dengan biaya tidak langsung. Jika tidak dikelola dengan baik, kondisi ini dapat membuat hasil perhitungan menjadi kurang tepat.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Bagaimana cara mengatasi kesalahan dalam perhitungan biaya produksi?<\/strong><\/summary>\n<p>Perusahaan dapat mengatasinya dengan memperbaiki pencatatan stok, memisahkan komponen biaya secara jelas, dan menggunakan sistem yang terintegrasi. Dengan cara ini, data biaya menjadi lebih rapi dan hasil perhitungan lebih konsisten.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apakah teknologi dapat membantu menghitung biaya produksi?<\/strong><\/summary>\n<p>Ya, teknologi dapat membantu perusahaan mencatat biaya bahan baku, tenaga kerja, dan overhead secara lebih akurat dalam satu sistem. Hal ini memudahkan bisnis memantau perubahan biaya dan mengambil keputusan lebih cepat.<\/p>\n<p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [{\n    \"@type\": \"Question\",\n    \"name\": \"Apa tantangan dalam menghitung biaya produksi?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Tantangan yang sering muncul antara lain data bahan baku yang tidak akurat, perubahan harga, pencatatan manual, dan sulitnya membedakan biaya langsung dengan biaya tidak langsung. 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Hal ini memudahkan bisnis memantau perubahan biaya dan mengambil keputusan lebih cepat.\"\n    }\n  }]\n}\n<\/script><\/p>\n<\/details>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Banyak bisnis merasa penjualannya terus berjalan, tetapi keuntungan yang diperoleh belum maksimal. Salah satu penyebabnya sering berasal dari biaya produksi yang tidak dipahami atau tidak dihitung secara rinci. Akibatnya perusahaan bisa menetapkan harga yang kurang tepat, mengeluarkan biaya berlebih, dan kehilangan peluang untuk meningkatkan profit. Karena itu, memahami biaya produksi adalah langkah penting bagi pebisnis [&hellip;]<\/p>\n","protected":false},"author":164,"featured_media":136039,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1232],"tags":[],"class_list":{"0":"post-35386","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 v25.1) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Pengertian, Unsur Dan Contoh Biaya Produksi<\/title>\n<meta name=\"description\" content=\"Contoh biaya produksi ada biaya tetap, variabel, total, rata-rata dan marjinal. 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