{"id":79871,"date":"2024-01-05T14:46:31","date_gmt":"2024-01-05T07:46:31","guid":{"rendered":"https:\/\/www.hashmicro.com\/id\/blog\/?p=79871"},"modified":"2026-01-23T17:12:14","modified_gmt":"2026-01-23T10:12:14","slug":"pentingnya-variable-cost-dalam-proses-produksi-manufaktur","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/id\/blog\/pentingnya-variable-cost-dalam-proses-produksi-manufaktur\/","title":{"rendered":"Pentingnya Variable Cost dalam Proses Produksi Manufaktur"},"content":{"rendered":"<p>Menentukan <em>variable cost<\/em> dengan tepat sangat penting bagi perusahaan manufaktur karena mempengaruhi keuntungan, penentuan harga jual, keputusan produksi tambahan, dan alokasi sumber daya. Namun, <em>variable cost<\/em> seringkali melebihi anggaran awal.<\/p>\n<p>Hal ini bisa disebabkan oleh perubahan harga bahan baku atau biaya tenaga kerja yang lebih tinggi dari perkiraan. Untuk itu, perusahaan perlu mengelola <em>variable cost<\/em> dengan hati-hati, misalnya dengan menggunakan software manufaktur untuk pengelolaan yang lebih efektif.<\/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 style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#a\">Variable cost<\/a> adalah biaya yang berubah sesuai dengan tingkat produksi atau penjualan yang meningkat seiring bertambahnya output.<\/li>\n<li aria-level=\"1\"><a href=\"#b\">Contoh variable cost<\/a> meliputi biaya bahan baku, perlengkapan produksi, tenaga kerja borongan, komisi, dan distribusi yang semuanya berubah sesuai dengan volume produksi atau penjualan.<\/li>\n<li aria-level=\"1\">Dengan mengetahui <a href=\"#c\">rumus variable cost<\/a>, perusahaan dapat menghitung total biaya produksi secara akurat dan menyesuaikannya dengan perubahan jumlah output.<\/li>\n<li aria-level=\"1\">Optimalkan biaya produksi dengan <a href=\"#https:\/\/www.hashmicro.com\/id\/hash-manufacturing-software\">Software Manufaktur HashMicro<\/a>, solusi otomatis untuk menghitung variable cost secara akurat dan efisien.<\/li>\n<\/ul>\n<p style=\"text-align: center;\">\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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\/\/ 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 id=\"1\"><b>Apa itu <\/b><b><i>Variable Cost<\/i><\/b><b>?<\/b><\/h2>\n<p><em>Variable cost<\/em> adalah biaya yang berubah sesuai tingkat produksi atau penjualan, meliputi bahan baku, tenaga kerja langsung, dan biaya operasional terkait produksi. Misalnya, biaya bahan baku akan meningkat saat produksi bertambah.<\/p>\n<p>Karena sangat tergantung pada volume produksi, perusahaan perlu menghitungnya dengan tepat agar sumber daya optimal dan keuntungan maksimal. Dengan <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/rumus-biaya-variabel\/\">rumus variable cost<\/a> yang benar, perusahaan dapat membuat keputusan yang tepat terkait harga jual, produksi tambahan, dan alokasi sumber daya.<\/p>\n<p><b>Baca juga: <\/b><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/pengertian-dan-jenis-jenis-sistem-produksi\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Sistem Manufaktur: Cara Memilih dan Manfaatnya Bagi Perusahaan<\/span><\/a><\/p>\n<h2 id=\"2\"><b>Contoh Variable Cost<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Dalam menjalankan operasi bisnis, setiap perusahaan harus memperhatikan biaya pengeluaran untuk menghasilkan produk atau layanan yang mereka tawarkan. Salah satu jenis biaya yang harus Anda perhatikan adalah <\/span><i><span style=\"font-weight: 400;\">variable cost<\/span><\/i><span style=\"font-weight: 400;\">. Untuk lebih lengkapnya, simak penjelasan berikut!<\/span><span id=\"b\"><\/span><\/p>\n<h3 id=\"a\"><strong>1. Bahan baku<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Bahan baku adalah salah satu contoh <\/span><i><span style=\"font-weight: 400;\">variable cost<\/span><\/i><span style=\"font-weight: 400;\"> yang paling umum dalam perusahaan manufaktur. Biaya bahan baku adalah biaya yang perusahaan keluarkan untuk memperoleh bahan-bahan yang sesuai dengan proses produksi. Biaya ini termasuk biaya pembelian, pengiriman, dan penyimpanan bahan baku.<\/span><\/p>\n<p>Biaya bahan baku akan meningkat seiring bertambahnya produksi atau harga bahan baku, sehingga perusahaan perlu mengelolanya secara efisien sesuai pencatatan dan <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/sak-etap\/\">pengukuran biaya berdasarkan SAK ETAP<\/a>, misalnya dengan mencari pemasok lebih murah atau mengurangi pemborosan.<\/p>\n<h3 id=\"b\"><strong>2. Perlengkapan produksi<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Perlengkapan produksi atau biaya <\/span><i><span style=\"font-weight: 400;\">overhead<\/span><\/i><span style=\"font-weight: 400;\"> pabrik, adalah contoh lain dari <\/span><i><span style=\"font-weight: 400;\">variable cost<\/span><\/i><span style=\"font-weight: 400;\"> dalam perusahaan manufaktur. <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/biaya-overhead-pabrik-apakah-penting-menghitung-biaya-produksi\/\" rel=\"\">Biaya overhead pabrik<\/a><\/span><span style=\"font-weight: 400;\"> adalah biaya yang berkaitan dengan operasional produksi yang tidak terkait langsung dengan bahan baku atau tenaga kerja langsung.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Perusahaan harus mengelola biaya <\/span><i><span style=\"font-weight: 400;\">overhead<\/span><\/i><span style=\"font-weight: 400;\"> pabrik dengan hati-hati agar tetap efisien dan tidak melebihi anggaran yang telah sesuai. Contohnya, perusahaan dapat melakukan perawatan rutin pada mesin produksi agar terhindar dari kerusakan yang lebih serius dan mengurangi biaya perbaikan.\u00a0<\/span><\/p>\n<h3 id=\"c\"><strong>3. Biaya tenaga kerja borongan<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Biaya tenaga kerja borongan termasuk dalam kategori <em>variable cost<\/em>. Definisnya adalah biaya yang perusahaan keluarkan untuk membayar tenaga kerja yang langsung terlibat dalam proses produksi, seperti operator mesin, pekerja pabrik, dan lain-lain.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Misalnya, jika perusahaan harus memproduksi lebih banyak produk, maka perusahaan akan membutuhkan lebih banyak tenaga kerja dan biaya tenaga kerja borongan akan meningkat. Oleh karena itu, perusahaan harus memperhitungkan dengan hati-hati biaya tenaga kerja borongan agar tetap efisien.\u00a0<\/span><\/p>\n<h3 id=\"d\"><strong>4. Komisi<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Besarnya komisi yang harus terbayar biasanya tergantung pada jumlah produk yang berhasil dijual oleh distributor atau agen. Oleh karena itu, biaya komisi dapat berubah tergantung pada volume penjualan produk perusahaan.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Salah satu cara untuk mengelola biaya komisi adalah dengan melakukan penilaian yang cermat terhadap kinerja distributor atau agen sehingga perusahaan dapat menentukan besaran komisi yang tepat dan adil.\u00a0<\/span><\/p>\n<h3 id=\"e\"><strong>5. Biaya distribusi\u00a0<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Pengertian biaya distribusi adalah biaya yang perusahaan keluarkan untuk mengirimkan produk mereka ke konsumen atau ke distributor dan agen mereka. Biaya ini terdiri dari berbagai komponen, seperti biaya pengiriman, biaya pengemasan, biaya asuransi, dan lain-lain.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Salah satu cara untuk mengelola biaya distribusi adalah dengan memilih metode pengiriman yang paling efisien dan dengan harga terbaik. Perusahaan dapat menggunakan jasa <a href=\"https:\/\/indonesialogistik.id\/bisnis-logistik\/pahami-perbedaan-jasa-pengiriman-antara-kargo-ekspedisi-kurir-dan-logistik\/\" target=\"_blank\" rel=\"noopener\">perusahaan kurir<\/a> atau jasa pengiriman lainnya yang menawarkan biaya lebih murah.\u00a0<\/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=\"3\"><b>Rumus dan Cara Menghitung Variable Cost<\/b><\/h2>\n<p><span id=\"c\"><span style=\"font-weight: 400;\">Rumus menghitung <\/span><i><span style=\"font-weight: 400;\">variable cost <\/span><\/i><span style=\"font-weight: 400;\">adalah sebagai berikut:<\/span><\/span><\/p>\n<p><b>Variable Cost = Biaya Variabel per Unit x Jumlah Unit yang diproduksi atau dijual<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Untuk memberikan contoh sederhana, misalnya perusahaan A memproduksi 1000 unit produk dengan biaya variabel per unit sebesar Rp. 2000. Maka, <\/span><i><span style=\"font-weight: 400;\">variable cost<\/span><\/i><span style=\"font-weight: 400;\"> untuk produksi 1000 unit produk tersebut dapat dihitung dengan rumus:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Variable Cost = Rp. 2000 x 1000 = Rp. 2.000.000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dari hasil perhitungan di atas, <\/span><i><span style=\"font-weight: 400;\">variable cost <\/span><\/i><span style=\"font-weight: 400;\">untuk produksi 1000 unit produk adalah sebesar Rp. 2.000.000. Jika perusahaan A memproduksi atau menjual lebih banyak atau lebih sedikit dari 1000 unit produk, maka <\/span><i><span style=\"font-weight: 400;\">variable cost <\/span><\/i><span style=\"font-weight: 400;\">akan berubah sesuai dengan perubahan jumlah unit yang sudah terbuat atau terjual.<\/span><\/p>\n<h2 id=\"4\"><b>Optimasi Penggunaan Variable Cost Perusahaan Anda dengan Software ERP<\/b><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-79875\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/04\/Hash-Manufacturing-1-2.png-2.png\" alt=\"Apa Itu Variable Cost?\" width=\"1450\" height=\"899\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/04\/Hash-Manufacturing-1-2.png-2.png 1450w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/04\/Hash-Manufacturing-1-2.png-2-300x186.png 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/04\/Hash-Manufacturing-1-2.png-2-1024x635.png 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/04\/Hash-Manufacturing-1-2.png-2-768x476.png 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/04\/Hash-Manufacturing-1-2.png-2-150x93.png 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/04\/Hash-Manufacturing-1-2.png-2-696x432.png 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/04\/Hash-Manufacturing-1-2.png-2-1068x662.png 1068w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/04\/Hash-Manufacturing-1-2.png-2-677x420.png 677w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/04\/Hash-Manufacturing-1-2.png-2-356x220.png 356w\" sizes=\"auto, (max-width: 1450px) 100vw, 1450px\" \/><\/p>\n<p>Perusahaan dapat memanfaatkan software ERP untuk memperkirakan variable cost di setiap tahap produksi, termasuk penggunaan bahan baku, perlengkapan produksi, dan tenaga kerja borongan, sehingga biaya terkait setiap produk dapat dihitung lebih akurat.<\/p>\n<p>Selain itu, software ERP membantu mengoptimalkan penggunaan bahan baku dan perlengkapan produksi dengan memantau persediaan secara real-time, mengurangi pembelian berlebih, dan memaksimalkan efisiensi sumber daya untuk menekan biaya variabel.<\/p>\n<p>Dalam proses distribusi, software ERP juga memudahkan perkiraan biaya variabel seperti transportasi, pergudangan, dan biaya operasional lain, serta mendukung analisis strategis untuk meminimalkan pengeluaran dan meningkatkan efisiensi operasional secara keseluruhan.<\/p>\n<h2 id=\"5\"><b>Kesimpulan<\/b><\/h2>\n<p><em>Variable cost<\/em> sangat penting dalam proses produksi manufaktur, mencakup biaya bahan baku, tenaga kerja, perlengkapan produksi, dan distribusi. Pengelolaan yang baik membantu perusahaan menekan biaya dan memaksimalkan keuntungan.<\/p>\n<p>Salah satu solusi efektif adalah menggunakan <a href=\"https:\/\/www.hashmicro.com\/id\/hash-manufacturing-software\">Software Manufaktur HashMicro<\/a>, yang memungkinkan pemantauan dan pengelolaan <em>variable cost<\/em> secara real-time. Dapatkan <a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/\">demo gratis<\/a> untuk melihat bagaimana solusi kami mendukung efisiensi bisnis Anda.<\/p>\n<a href=\"https:\/\/www.hashmicro.com\/id\/hash-manufacturing-software?medium=moneysite-banner\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/02\/49-Hash-Manufacturing-Automation-Mobile.webp\" data-desktop-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/02\/49-Hash-Manufacturing-Automation-Mobile.webp\" data-mobile-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/02\/49-Hash-Manufacturing-Automation-Desktop.webp\" alt=\"HashManufacturingAutomation\" 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 Variable Cost<\/strong><\/h2>\n<ul class=\"bottom_faq\">\n<li>\n<details>\n<summary><strong>Apa itu variable cost dan contohnya?<\/strong><\/summary>\n<p>Variable cost adalah biaya yang berubah sesuai tingkat produksi atau penjualan, seperti biaya bahan baku, tenaga kerja borongan, biaya distribusi, dan komisi penjualan.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apa itu variable cost dan fixed cost?<\/strong><\/summary>\n<p>Variable cost berubah seiring jumlah produksi, sedangkan fixed cost tetap sama meskipun volume produksi berubah, contohnya sewa pabrik atau gaji karyawan tetap.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apa yang dimaksud biaya variabel?<\/strong><\/summary>\n<p>Biaya variabel adalah biaya yang meningkat atau menurun berdasarkan jumlah produk yang diproduksi atau dijual.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apa itu variable cost per unit?<\/strong><\/summary>\n<p>Variable cost per unit adalah biaya variabel yang dibutuhkan untuk memproduksi satu unit produk, digunakan untuk menghitung total variable cost berdasarkan jumlah unit yang diproduksi.<\/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 itu variable cost dan contohnya?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Variable cost adalah biaya yang berubah sesuai tingkat produksi atau penjualan, seperti biaya bahan baku, tenaga kerja borongan, biaya distribusi, dan komisi penjualan.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"Apa itu variable cost dan fixed cost?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Variable cost berubah seiring jumlah produksi, sedangkan fixed cost tetap sama meskipun volume produksi berubah, contohnya sewa pabrik atau gaji karyawan tetap.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"Apa yang dimaksud biaya variabel?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Biaya variabel adalah biaya yang meningkat atau menurun berdasarkan jumlah produk yang diproduksi atau dijual.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"Apa itu variable cost per unit?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Variable cost per unit adalah biaya variabel yang dibutuhkan untuk memproduksi satu unit produk, digunakan untuk menghitung total variable cost berdasarkan jumlah unit yang diproduksi.\"\n    }\n  }]\n}\n<\/script><\/p>\n<\/details>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Menentukan variable cost dengan tepat sangat penting bagi perusahaan manufaktur karena mempengaruhi keuntungan, penentuan harga jual, keputusan produksi tambahan, dan alokasi sumber daya. Namun, variable cost seringkali melebihi anggaran awal. Hal ini bisa disebabkan oleh perubahan harga bahan baku atau biaya tenaga kerja yang lebih tinggi dari perkiraan. Untuk itu, perusahaan perlu mengelola variable cost [&hellip;]<\/p>\n","protected":false},"author":161,"featured_media":139691,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[353],"tags":[],"class_list":{"0":"post-79871","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-manufacturing"},"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>Variable Cost: Perannya dalam Proses Produksi Manufaktur<\/title>\n<meta name=\"description\" content=\"Variable cost memiliki peran penting di dalam proses produksi perusahaan manufaktur. Untuk mengetahui perannya, simak penjelasan berikut!\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hashmicro.com\/id\/blog\/pentingnya-variable-cost-dalam-proses-produksi-manufaktur\/\" \/>\n<meta property=\"og:locale\" content=\"id_ID\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pentingnya Variable Cost dalam Proses Produksi Manufaktur\" \/>\n<meta property=\"og:description\" content=\"Variable cost memiliki peran penting di dalam proses produksi perusahaan manufaktur. 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