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Menentukan Harga Jual Produk

Menetukan harga Jual

Dalam bisnis, salah satu hal yang penting adalah menentukan harga jual. Terkadang penentuan harga jual ini sangat dilematis. Ada beberapa hal yang perlu dipertimbangkan dalam menentukan harga jual :

  1. Harga pokok penjualan
  2. Keuntungan Kotor yang diinginkan
  3. Biaya Operasional
  4. Biaya tetap
  5. Keuntungan bersih yang diinginkan
  6. Harga jual competitor
  7. Kemampuan pasar.

Dalam hal ini penguasaan Laporan Laba Rugi diperlukan untuk mempertimbangkan berapa keuntungan yang diharapkan

Sebagai contoh saya akan menjual produk baru “Original Tenderloin Steak”

Harga bahan baku :

  1. Daging tenderloin = 110.000/kg
  2. Kentang local = 13.000/kg
  3. Mix Vagetables = 24.000/kg
  4. Brown Sauce = 50.000/k

Perhitungan Costing :

  1. Daging tenderloin 100 gram = 11.000
  2. Kentang local 50 gram = 750
  3. Mix Vegetables 50 gram = 1.200
  4. Brown Sauce = 2.500
  5. Bumbu lain-lain = 1.000

Total Food Cost = 15.450

Dengan Food Cost 15.450, dan COGS outlet adalah 41.35%, maka saya memutuskan untuk menetapkan COGS yang saya terapkan untuk “Original Tenderloin Steak” adalah 40% untuk membantu menurunkan COGS dan meningkatkan Gross Profit yaitu 60%, sehingga harga jual “Original Tenderloin Steak” adalah :

  1. Harga Jual = Food Cost : (100% – % Gross Profit yang diharapkan)
  2. Harga Jual = Food Cost : (100% – 60%)
  3. Harga Jual = 16.450 : 40%
  4. Harga jual = 41.125

Dengan Demikian maka setiap penjualan “Original Tenderloin Steak” akan menggunakan COGS 40.00%, lebih rendah dari COGS global outlet yaitu 41.35% sehingga Gross Profit menjadi lebih tinggi yaitu 60.00%, dikurangi dengan :

  1. Biaya controllable yaitu 29.97%
  2. Biaya Non-controllable 10.74%

Total Biaya = 40.71%

Maka ada keuntungan bersih sebesar 60.00% – 40.71% =19.39% lebih tinggi dari Keuntungan bersih outlet yaitu 15.07%.

Pertimbangan market, dengan harga jual “Original Tenderloin Steak” sebesar 41.125 (45.500 include tax) masih kompetitif dan masih bisa diterima dibandingkan dengan harga market.

Sehingga penjualan menu baru “Original Tenderloin Steak” feasible untuk dilakukan karena :

  1. Akan membantu penambahan Transaksi dan Sales.
  2. Akan membantu menurunkan Food Cost.
  3. Akan membantu meningkatkan Profit.
  4. Akan membantu menambah equity.

Silahkan mempertimbangkan metode penentuan harga jual dengan menggunakan metode yang sangat simple ini.

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