SLC | S21W6 | Costos para emprendedores - Estructura de costos

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Hari ini saya kembali berpartisipasi pada kontes SLC | S21W6 | Costos para emprendedores - Estructura de costos. Aku mengajak rekan untuk mengikuti kontes ini @zulbahri @teukuipul87 @furqanarr.

¿Qué es uns estructura de costos, y cuál es su importancia para el empredimiento?

Cost structure is the way a business organizes and manages all the expenses required to run its operations. This includes all costs incurred to produce goods or services, market products, manage human resources, and maintain the sustainability of business operations.

Expenses that do not change regardless of the level of production or sales, such as rent, salaries of permanent employees, and monthly utility costs. Expenses that change with the level of production or sales, such as raw materials, sales commissions, or packaging costs.

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Porporcione ejemplos de negocios que utilicen los métodos de estructuras de costos explicados; razone sus respuestas.

A food truck that sells burgers and fresh drinks in strategic locations such as near campuses, offices, or city parks. This business uses a mixed cost structure to manage its operations.

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Fixed Costs
If the truck is rented, this is a fixed cost each month. Legal paperwork and insurance coverage are fixed costs. If you have staff on a monthly salary, such as a driver or chef.

Variable Costs
Ingredients: Meat, burger buns, sauces, drinks, and other ingredients. These costs vary depending on the amount of sales.
Packaging Materials: Food boxes, straws, and napkins are also variable costs.
Truck Fuel: The farther away the sales location is, the higher the fuel costs.

¿Cuáles son los elementos de una estructura de costos? Proporcione ejemplos,

Cost Structure Elements are the various components of expenditure that need to be identified and managed to support the operations of a business. These elements usually include fixed costs, variable costs, semi-variable costs, and indirect costs.

Fixed Costs
Costs that do not change even though the level of production or sales changes. These costs remain as long as the business is running.

Example:

Rent: For example, the cost of renting a building of IDR 5 million per month for a restaurant.
Permanent employee salaries: Employees who are paid IDR 4 million per month, regardless of the number of customers who come.
Business licenses: Legal costs such as operational permits that are paid annually.

Variable Costs
Costs that change with changes in production or sales levels.

Example:

Raw materials: In a cafe business, such as coffee, milk, and sugar. The more drinks made, the higher the cost of raw materials.

Sales commission: Commission of Rp5,000 for each product successfully sold by staff.

Packaging: Cost of paper bags or boxes used to ship customer orders.

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Prepare la estructura de costos de un emprendimiento que se dedica la elaboración de pasteles. Tiene una producción e 5 pasteles diarios y espera obtener un margen de beneficio total de 25%.

Example of Application in Business: Coffee Cafe

Element	Example
Fixed Costs	Location rent IDR 10 million/month, barista salary IDR 4 million/month.
Variable Costs	coffee, sugar, milk (raw materials); packaging glass; shipping costs.
Semi-Variable Costs	Electricity Rp1 million (fixed) + additional Rp100 thousand if usage increases; barista bonus based on sales target.
ndirect Costs	Social media promotion costs

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• SLC | S21W6 | Costos para emprendedores - Estructura de costos

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Regards @sisol