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Perhitungan mencakup tarif pool rate, nilai cost driver, serta total biaya overhead (BOP) untuk kategori unit, batch, dan facility level. Data pendukung disajikan untuk kaos dan hoodie (jumlah unit, kWh, jam mesin, dan jumlah pesanan) sekaligus ringkasan bahan baku, upah pekerja, serta biaya tetap dan variabel. Di bagian akhir disajikan laporan laba rugi periode 2023 beserta pendapatan dan laba sebelum pajak.","| Identifikasi Biaya | Aktivitas pembelianbahan baku (Rp) |  | Aktivitas produksi (Rp) |  | Aktivitaspemeliharaan (Rp) |  |\n| --- | --- | --- | --- | --- | --- | --- |\n|  | Kaos | Hoodie | Kaos | Hoodie | Kaos | Hoodie |\n| Biaya Packaging |  |  | 149.250 | 141.000 |  |  |\n| Biaya Listrik |  |  | 106.537,196 | 100.384,28 |  |  |\n| Biaya Pemeliharaan Mesin |  |  |  |  | 250.000 | 250.000 |\n| Biaya Cetak DTF |  |  | 4.776.000 | 4.512.000 |  |  |\n| Biaya Desain | 630.000 | 560.000 |  |  |  |  |\n| Biaya Transportasi Bahan Baku | 180.000 | 160.000 |  |  |  |  |\n| Biaya Snack Pekerja |  |  |  |  | 180.000 | 160.000 |\n\n\n| Identifikasi Biaya | Level Aktivitas |\n| --- | --- |\n| Biaya Packaging | Unit Level |\n| Biaya Listrik | Unit Level |\n| Biaya Cetak DTF | Unit Level |\n| Biaya Desain | Batch Level |\n| Biaya Transportasi Bahan Baku | Batch Level |\n| Biaya Snack Pekerja | Facility Level |\n| Biaya Pemeliharaan Mesin | Facility Level |\n\n\n| Cost Driver | Kaos | Hoodie |\n| --- | --- | --- |\n|  | Jumlah | Jumlah |\n| Jumlah Unit | 597 | 564 |\n| kWh | 72,082 | 67,919 |\n| Jam Mesin | 31,34 | 29,53 |\n| Jumlah Pesanan (Project) | 18 | 16 |\n\n\n| Cost Pool | Biaya Overhead | Cost Driver | Level Aktivitas |\n| --- | --- | --- | --- |\n| Cost Pool 1 | Biaya Packaging | Jumlah Unit | Unit Level |\n|  | Biaya Cetak DTF |  |  |\n| Cost Pool 2 | Biaya Listrik | kWh |  |\n| Cost Pool 3 | Biaya Desain | Jumlah Pesanan | Batch Level |\n|  | Biaya Transportasi Bahan Baku |  |  |\n| Cost Pool 4 | Biaya Pemeliharaan Mesin | Jam Mesin | Facility Level |\n| Cost Pool 5 | Biaya Snack Pekerja | Jumlah Pesanan |  |\n\n\n| Level\u003Cbr>Aktivitas | Jenis Biaya Overhead | Pool Rate (Rp)\u003Cbr>[a] | Cost Driver (Rp)\u003Cbr>[b] | Total BOP (Rp)\u003Cbr>[axb] |\n| --- | --- | --- | --- | --- |\n| Unit | Cost Pool 1 |  | 564 |  |\n|  | Biaya Packaging | 250 |  | 141.000 |\n|  | Biaya Cetak DTF | 8.000 |  | 4.512.000 |\n|  | Cost Pool 2 |  | 67,919 |  |\n|  | Biaya Listrik | 1.478 | kWh | 100.384,28 |\n|  | Total Biaya Aktivitas Unit Level |  |  | 4.753.384,28 |\n| Batch | Cost Pool 3 |  | 16 |  |\n|  | Biaya Desain | 35.000 |  | 560.000 |\n|  | Biaya Transportasi Bahan Baku | 10.000 | Jumlah Pesanan | 160.000 |\n|  | Total Biaya Aktivitas Batch Level |  |  | 720.000 |\n\n\n| Level\u003Cbr>Aktivitas | Jenis Biaya Overhead | Pool Rate (Rp)\u003Cbr>[a] | Cost Driver (Rp)\u003Cbr>[b] | Total BOP (Rp)\u003Cbr>[axb] |\n| --- | --- | --- | --- | --- |\n| Facility | Cost Pool 4 |  | 29,53 |  |\n|  | Biaya Pemeliharaan Mesin | 8.465,97 | Jam Mesin | 250.000 |\n|  | Cost Pool 5 |  | 16 |  |\n|  | Biaya Snack Pekerja | 10.000 | Jumlah Pesanan | 160.000 |\n|  | Total Biaya Aktivitas Facility Level |  |  | 410.000 |\n|  | Total Biaya |  |  | 5.883.384,28 |\n\n\n| Bahan Baku | Harga Bahan Baku | Jumlah Bahan\u003Cbr>Baku | Satuan | Harga Total |\n| --- | --- | --- | --- | --- |\n| Kaos Polos Cotton 30s | Rp 35.000 | 597 | pcs | Rp 20.895.000 |\n| Hoodie Polos | Rp 70.000 | 564 | pcs | Rp 39.480.000 |\n\n\n| Jumlah Pesanan | Upah Pekerja | Jumlah Pekerja | Total Upah |\n| --- | --- | --- | --- |\n| 18 Project Kaos Sablon | Rp 150.000 | 3 | Rp 8.100.000 |\n| 16 Project Hoodie Sablon | Rp 150.000 | 3 | Rp 7.200.000 |\n\n\n| Produk | Biaya Tetap | Biaya Variabel | Biaya Variabel/Unit |\n| --- | --- | --- | --- |\n| Kaos Sablon | Rp 1.060.000 | Rp 34.206.787,19 | Rp 57.297,80 |\n| Hoodie Sablon | Rp 970.000 | Rp 51.555.519,40 | Rp 91.410,50 |\n\n| Abri Custom\u003Cbr>Laporan Laba Rugi\u003Cbr>Periode 2023 |  |\n| --- | --- |\n| Pendapatan (Laba 50%) |  |\n| Penjualan Produk (Kaos Sablon +\u003Cbr>Hoodie Sablon)\u003Cbr>Pendapatan Lain-Lain\u003Cbr>Jumlah Pendapatan | Rp 132.093.000\u003Cbr>-\u003Cbr>\u003Cbr>Rp 132.093.000 |\n| Beban |  |\n| Biaya Overhead 12,155,171.48 |  |\n| Biaya Bahan Baku 60,375,000.00\u003Cbr>Biaya Tenaga Kerja  15,300,000.00 \u003Cbr>Jumlah Beban  87,830,171.48 \u003Cbr>Laba Sebelum Pajak Penghasilan 44,262,828.52 |  |","cbCailJO6cbHgxR2","https://ap.wps.com/l/cbCailJO6cbHgxR2","pdf",403319,9,1,8,"Indonesian","id",113,"# Identifikasi Biaya\n## Aktivitas pembelian bahan baku, produksi, dan pemeliharaan\n# Pengelompokan Biaya Overhead (Cost Pool)\n## Cost driver dan level aktivitas: unit, batch, facility\n# Perhitungan Pool Rate dan Total BOP\n## Unit level\n## Batch level\n## Facility level\n# Ringkasan Biaya Bahan Baku dan Tenaga Kerja\n## Bahan baku (kaos dan hoodie)\n## Jumlah pesanan dan upah pekerja\n# Analisis Biaya Produk\n## Biaya tetap, biaya variabel, dan biaya per unit\n# Laporan Laba Rugi Periode 2023\n## Pendapatan\n## Beban dan laba sebelum pajak","[{\"question\":\"Bagaimana biaya overhead dikelompokkan dalam cost pool?\",\"answer\":\"Biaya overhead dikelompokkan ke dalam beberapa cost pool berdasarkan jenis biaya, cost driver, dan level aktivitas. Contohnya cost pool untuk packaging, cetak DTF, listrik, desain, transportasi bahan baku, pemeliharaan mesin, dan snack pekerja.\"},{\"question\":\"Apa saja level aktivitas yang digunakan untuk menghitung BOP?\",\"answer\":\"Level aktivitas yang digunakan adalah unit level, batch level, dan facility level. Setiap level memiliki driver yang berbeda, lalu menghasilkan total biaya overhead (BOP) yang dihitung dari pool rate dan cost driver.\"},{\"question\":\"Bagaimana perbedaan biaya tetap dan biaya variabel untuk kaos sablon dan hoodie sablon?\",\"answer\":\"Kaos sablon memiliki biaya tetap Rp 1.060.000 dan biaya variabel Rp 34.206.787,19 dengan biaya variabel per unit Rp 57.297,80. Hoodie sablon memiliki biaya tetap Rp 970.000 dan biaya variabel Rp 51.555.519,40 dengan biaya variabel per unit Rp 91.410,50.\"}]","Identifikasi Biaya dan Perhitungan BOP untuk Produksi Kaos Sablon dan Hoodie Sablon | PDF",1788353833,12,{"code":4,"msg":78,"data":79},"ok",{"site_id":71,"language":70,"slug":80,"title":59,"keywords":81,"description":60,"schema_data":82,"social_meta":138,"head_meta":140,"extra_data":142,"updated_unix":75},"cost-identification-and-bop-calculation-for-screen-printed-t-shirts-and-hoodies","",{"@graph":83,"@context":137},[84,100,120],{"@type":85,"itemListElement":86},"BreadcrumbList",[87,91,94,97],{"item":88,"name":89,"@type":90,"position":67},"https://docshare.wps.com","Home","ListItem",{"item":92,"name":9,"@type":90,"position":93},"https://docshare.wps.com/id/document/",2,{"item":95,"name":31,"@type":90,"position":96},"https://docshare.wps.com/id/document/penelitian-laporan/",3,{"item":98,"name":59,"@type":90,"position":99},"https://docshare.wps.com/id/document/cost-identification-and-bop-calculation-for-screen-printed-t-shirts-and-hoodies/183752/",4,{"url":98,"name":59,"@type":101,"image":102,"author":107,"headline":59,"publisher":109,"fileFormat":112,"inLanguage":70,"description":60,"dateModified":113,"datePublished":114,"encodingFormat":112,"isAccessibleForFree":115,"interactionStatistic":116},"DigitalDocument",{"url":103,"@type":104,"width":105,"height":106},"https://docshare.wps.com/thumbnails/cost-identification-and-bop-calculation-for-screen-printed-t-shirts-and-hoodies/183752.png","ImageObject",300,407,{"name":57,"@type":108},"Person",{"url":88,"name":110,"@type":111},"DocShare","Organization","application/pdf","2026-10-05","2026-09-02",true,{"@type":117,"interactionType":118,"userInteractionCount":66},"InteractionCounter",{"@type":119},"ViewAction",{"@type":121,"mainEntity":122},"FAQPage",[123,129,133],{"name":124,"@type":125,"acceptedAnswer":126},"Bagaimana biaya overhead dikelompokkan dalam cost pool?","Question",{"text":127,"@type":128},"Biaya overhead dikelompokkan ke dalam beberapa cost pool berdasarkan jenis biaya, cost driver, dan level aktivitas. Contohnya cost pool untuk packaging, cetak DTF, listrik, desain, transportasi bahan baku, pemeliharaan mesin, dan snack pekerja.","Answer",{"name":130,"@type":125,"acceptedAnswer":131},"Apa saja level aktivitas yang digunakan untuk menghitung BOP?",{"text":132,"@type":128},"Level aktivitas yang digunakan adalah unit level, batch level, dan facility level. Setiap level memiliki driver yang berbeda, lalu menghasilkan total biaya overhead (BOP) yang dihitung dari pool rate dan cost driver.",{"name":134,"@type":125,"acceptedAnswer":135},"Bagaimana perbedaan biaya tetap dan biaya variabel untuk kaos sablon dan hoodie sablon?",{"text":136,"@type":128},"Kaos sablon memiliki biaya tetap Rp 1.060.000 dan biaya variabel Rp 34.206.787,19 dengan biaya variabel per unit Rp 57.297,80. Hoodie sablon memiliki biaya tetap Rp 970.000 dan biaya variabel Rp 51.555.519,40 dengan biaya variabel per unit Rp 91.410,50.","https://schema.org",{"og:url":98,"og:type":139,"og:title":59,"og:site_name":110,"og:description":60},"article",{"robots":141,"canonical":98},"index,follow",{"doc_id":55,"site_id":71}]