Menghitung Harga Pokok Produksi Telur Ayam Ras

Kenaikan harga bahan baku pakan dan bakar minyak tentu sangat berpengaruh terhadap kenaikan harga bahan baku pakan ayam. Terutama bahan baku yang berasal dari luar negeri atau impor. Lebih-lebih dengan naiknya permintaan pasar internasional dan pemakaian sebagian bahan baku pakan untuk memproduksi energi maka harganya pun menjadi semakin mahal. Pengaruh kenaikan harga bahan bakar minyak terhadap biaya transport juga sangat terasa sekali, semakin mahal. Selanjutnya, akan sangat berpengaruh terhadap harga pokok produksi telur.

Harga pokok produksi merupakan puncak dari berbagai variabel kegiatan manajemen peternakan ayam petelur. Komponen-komponen pembentuk harga pokok produksi telur: (1) pakan, (2) biaya operasional (upah, bahan bakar minyak, listrik, telepon, material-material, perawatan), (3) penyusutan pullet (ayam dara sampai dengan umur 19 minggu), (4) penyusutan investasi infrastruktur (kandang, gudang pakan dan telur, mess, kantor, listrik, jalan dll), (5) biaya penjualan (6) obat, vaksin, vitamin dan kimia, dan (7) biaya lain-lain.

Komponen pembentuk harga pokok produksi telur:

1. PAKAN

Harga pakan jadi/komplit buatan pabrik di Jawa Timur yang berlaku saat ini, per 1 Desember 2012, rata-rata Rp 4.000,-/kg. Ditambah biaya kirim ke kandang dengan jarak 100 km dan upah menurunkan, lebih kurang Rp 100,-/kg. Jadi, harga pakan, sampai dimakan ayam, menjadi Rp 4.100,-/kg. Dikalikan FCR (Feed Conversion Ratio) total populasi ayam petelur yang berproduksi, umur 20 s/d 80 minggu, atau sampai afkir rata-rata 2.30, maka biaya pakan Rp 9.430,-/kg.

2. BIAYA OPERASIONAL

Yang termasuk biaya operasional adalah semua biaya yang dikeluarkan oleh perusahaan peternakan ayam petelur untuk berproduksi, meliputi listrik, telepon, air, upah/gaji tenaga kerja, perawatan, material-material, sosial, kesehatan, pengamanan, sosial, bahan bakar minyak dan lain-lain. Antara satu peternakan dengan peternakan yang lain tentu saja berbeda. Tergantung dari sistem kandang yang digunakan, alat dan cara pemberian pakan dan minum, apakah manual, semi-otomatis atau otomatis. Menurut pengalaman peternak di Jawa Timur, dengan cara pemberian pakan dan minum secara manual, biaya operasionalnya lebih kurang Rp 1.000,-/kg. Bila semi-otomatis atau otomatis, biayanya bisa lebih murah Rp 100 – 200,-/kg.

3. PENYUSUTAN PULLET

Yang disebut pullet di sini adalah ayam dara sampai dengan umur 153 hari (umur 22 minggu, hari ke-7), sampai berproduksi HD 60%, pada saat itu layer sudah bisa membiayai makanannya dari hasil produksi telurnya. Sedangkan yang dimaksud layer adalah ayam petelur umur 154 hari (umur 23 minggu, hari ke-1) s/d 80 minggu atau lebih, sampai diafkir. Dengan harga anak ayam, pakan, biaya operasional, vaksin, vitamin, kimia dan lain-lain yang berlaku saat ini, per 1 Desember 2012, harga pullet sampai dengan umur 153 hari, lebih kurang Rp 55.000,-/ekor.

Saat layer tua diafkir pada umur 80 minggu atau lebih, harga di Jawa Timur rata-rata hanya Rp 13.500,-/kg. Bobot badan rata-rata 1,9 kg/ekor = Rp 25.650,-/ekor. Sedangkan sisa hidup saat diafkir pada umur 80 minggu atau lebih, rata-rata 15,0%. Jadi, pendapatan dari ayam afkir Rp 26.650,- x 85% = Rp 21.800,-/ekor. Nilai penyusutan pullet adalah harga awal masa produksi, dikurangi pendapatan afkir, sisa Rp 28.350,-/ekor, dibagi pendapatan telur dalam 1 (satu) periode s/d umur 80 minggu, rata-rata 20 kg telur/ekor/periode = Rp 1.417,-/kg telur.

4. BIAYA PENYUSUTAN INVESTASI KANDANG DAN INFRA STRUKTUR

Beban biaya penyusutan investasi kandang dan infra-struktur penunjang, tidak termasuk nilai lahan. Lahan nilainya tidak menyusut, malah akan naik terus dari waktu ke waktu.

Kandang dan infra-struktur penunjang yang sudah ada saat ini, pada umumnya dibuat 3 – 10 tahun yang lalu dengan nilai saat itu rata-rata Rp 50.000,-/ekor. Hampir tidak ada investasi kandang baru dalam 3 (tiga) tahun terakhir. Dengan perhitungan masa pakai bisa 10 tahun (= 7 periode), maka nilai penyusutan investasi awal sama dengan Rp 50.000 : 7 periode : 20 kg telur per periode, Rp 357,-/kg.

Bagi peternak layer yang sering memundurkan jadwal afkir, 6 – 10 minggu tiap periode, maka pemakaian kandang tidak bisa 7 (tujuh) periode dalam 10 (sepuluh) tahun, hanya 6 (enam) periode saja. Nilai penyusutan investasinya menjadi Rp 50.000,- : 6 periode : 22 kg (karena umur afkirnya dimundurkan, tapi produktifitasnya sudah jelek) = Rp 378,-/kg. Malah jadi lebih mahal.

Belum lagi tingginya rasio upah tenaga kerja akibat rendahnya produktifitas layer yang sudah tua, yang sebenarnya sudah tidak layak “pakai”. Kualitas telur jadi menurun, resikonya banyak keluhan dari pelanggan telur. Persentase telur retak dan pecah meningkat. FCR ayam tua juga sangat jelek, lebih dari 2,5. Akibatnya, pemanfaatan investasi kandang dan infrastruktur menjadi kurang ekonomis. Ini sebagai bahan renungan bagi Anda, para peternak petelur.

5. BIAYA PENJUALAN

Setelah telur diproduksi, masih ada biaya yang harus dikeluarkan untuk menjualnya walaupun dijual di tempat (loco) di kandang atau gudang telur. Biaya-biaya itu meliputi telepon, listrik, susut bobot, retak, pecah, upah tenaga kerja, kemasan (peti kayu, egg tray, tali, label dan lain-lain). Rata-rata biaya penjualan Rp 250,-/kg.

6. OBAT-OBATAN, VAKSIN DAN KIMIA (O.V.K.)

Perusahaan peternakan ayam petelur, karena mengelola makhluk hidup, memerlukan obat-obatan (anti biotika, anti cacing), vaksin (vaksin mati dan vaksin hidup) dan kimia (desinfektan, insektisida, vitamin) supaya ayam tetap sehat dan berproduksi secara optimal. Vaksinasi terhadap beberapa penyakit harus diulang berkala, obat cacing perlu diulang berkala, pemberantasan hama lalat dan kutu, bio-sekuriti dan vitamin juga harus diberikan secara berkala. Total biaya OVK bila dirata-rata tidak kurang dari Rp 450,-/kg.

7. BIAYA LAIN-LAIN

Dalam perjalanan suatu perusahaan, tidak terlepas dari hal-hal yang terjadi di luar perkiraan atau tak terduga. Biasanya menyangkut biaya sosial, kesehatan karyawan, keamanan, kecelakaan lalu lintas dan kecelakaan kerja. Maka, perlu dicadangkan biaya tak terduga, diperkirakan rata-ratanya perlu anggaran sebesar Rp 75,-/kg.

Catatan : dalam pembahasan ini diasumsikan semua biaya investasi dari “kantong” sendiri. Dianggap tidak pakai uang bank. Maka, tidak ada biaya bunga dan angsuran hutang ke bank. Istilahnya, pakai “uang dingin”, bukan “uang panas”.

Rangkuman biaya-biaya :

1. Pakan……………Rp 9.430,- (72.65%)
2. B.O……………….Rp 1.000,- (  7.70%)
3. Pullet…………….Rp 1.417,- (10.92%)
4. Investasi……….Rp     357,- (  2.75%)
5. Penjualan………Rp     250,- (  1.92%)
6. O.V.K…………….Rp    450,- (  3.47%)
7. Lain-lain……….Rp       75,-  (  0.58%)

Total ………… Rp 12.979,- (100.00%)

Berikutnya, supaya gampang menghitung secara cepat, rasio harga pokok produksi (= R.H.P.P.), yaitu harga pokok produksi telur Rp 12.979 : harga pakan Rp 4.000,-/kg = 3,24.

RUMUS

HPP TELUR = HARGA PAKAN x 3.24

Kalau toh ada selisih hitungan secara akunting, bisa dipastikan tidak akan banyak, +/- Rp 200,-/kg.

Persoalannya, bagaimana caranya peternak petelur bisa menekan HPP supaya kompetitif (punya daya saing tinggi, tidak tergantung dari tingginya harga jual) dan bisa bertahan di kancah peternakan ayam petelur serta masih bisa mendapat untung.

Sebelumnya, mari kita mawas diri dulu, apakah manajemen peternakan ayam petelur yang Anda kelola sudah berada di jalur yang baik dan benar, baik efisiensi mau pun performans-nya :

1.   Ke-1 : High Cost – High Performance (HC – HP);

2.   Ke-2 : Low Cost – Low Performance (LC  –  LP);

3.   Ke-3 : High Cost – Low Performance (HC – LP);

4.   Ke-4 : Low Cost – High Performance (LC – HP)

Sekarang coba Anda tinjau dan/atau evaluasi, apakah biaya-biaya untuk menghasilkan telur di perusahaan Anda sudah efisien. Terutama biaya pakan, biaya operasional dan biaya penyusutan pullet. Karena ketiga biaya tersebut menempati porsi yang paling banyak dan menentukan, yaitu 91.27%. Dan, Anda evaluasi apakah performans-nya sudah baik dan benar.

Bila Anda berada di jalur ke-1, mungkin masih bisa untung. Karena, dengan HC-HP, ada kemungkinan bisa tercapai FCR 2.1 – 2.2 dan gambaran grafik produksinya tidak turun secara curam tetapi bisa landai.

Bila Anda berada di jalur ke-2, LC-LP, umumnya masih bisa bertahan. Asal efisiensi biaya operasional dan pakan harus cukup nyata. Biaya operasional harus bisa lebih rendah Rp 250,-/kg telur dibanding peternak layer yang lain dan harga pakan harus bisa lebih murah Rp 300,-/kg dibanding peternak layer lain. Walaupun produktifitasnya lebih rendah, tetap ada selisih lebih antara harga jual telur dengan harga pokok produksi. Saran saya, cari upaya supaya ada sedikit peningkatan produktifitas.

Bila Anda berada di jalur ke-3, HC-LP, hampir bisa dipastikan rugi. Bila Anda masih ingin mempertahankan peternakan yang sudah di jalur ini, Anda harus melakukan “reformasi” manajemen, terutama di level pimpinan.

Pada umumnya, perusahaan yang berjalan di jalur ke-3 ini, struktur organisasinya “gembung” seperti buah apel. Jadi, salah satu programnya harus dilakukan perampingan struktur organisasinya menjadi “segitiga kaki lebar”, kokoh.

Kenyataan di lapangan, semakin banyak karyawan, bisa dipastikan semakin banyak masalah. Belum tentu karyawan yang direkrut mampu menyelesaikan masalah.

Cari karyawan yang memang mampu, profesional (jujur, disiplin, punya integritas pribadi yang utuh)  dan berdedikasi tinggi. Ingat prinsip dasar dalam menyusun struktur organisasi, the right man on the right place (orang yang tepat didudukkan di posisi yang tepat).

Bila sudah tidak mampu dan atau tidak mau mempertahankan lagi, saran saya, dijual saja atau di-“likuidasi”. Untuk apa “capek-capek” bekerja tetapi malah rugi.

Jalur ke-4, LC-HP, merupakan idaman semua peternak layer. Perusahaan yang berjalan di jalur ini, biasanya, struktur organisasinya ramping, masa kerja karyawannya relatif lama (rata-rata bisa >5 tahun), terbentuk teamwork yang harmonis karena masing-masing orang jelas job description-nya dan hampir-hampir tidak ada konflik internal.

I. EFISIENSI

Supaya bisa efisien, perlu dibenahi  rasio-rasionya, sebagai berikut :

1. Rasio Populasi

Yang dimaksud dalam pembahasan ini adalah total populasi layer atau ayam petelur yang berproduksi, yaitu mulai umur 20 – 80 minggu atau lebih, dibagi semua karyawan yang terlibat mengelola suatu peternakan. Mulai Manajer, Kepala Bagian, Mandor, Staf, Satpam, karyawan kandang, karyawan gudang pakan, gudang telur, perawatan, umum dan lain-lain. Untuk peternakan dengan sistem kandang terbuka dan pemberian pakan dan minumnya manual, seyogyanya, rasionya tidak kurang dari 2.000 ekor per orang. Bila rasionya kurang dari 2.000 ekor per orang, biaya upah tenaga kerjanya menjadi relatif mahal. Upah tenaga kerja memakai patokan Upah Minimum Propinsi (UMP) setempat.

Bila pemberian air minumnya pakai nipple, rasionya bisa lebih dari 2.000 ekor per orang. Bila pemberian air minum dan pakan pakai sistem semi otomatis tanpa energi listrik (hopper dorong), rasionya bisa lebih dari 2.500 ekor per orang dengan catatan populasi minimum 100.000 ekor

Bila sistem kandang, tata letak dan tata kelolanya dirancang sejak awal, rasionya bisa >3.000 ekor per orang. Biaya upah tenaga kerja tentu saja menjadi relatif lebih murah walau pun Anda memberi upah 125 – 150 % di atas Upah Minimum Propinsi setempat. Keuntungannya, karyawan lebih mudah diatur karena orangnya sedikit tapi dengan take home pay tinggi, produktifitasnya menjadi lebih tinggi dan “betah” bekerja di tempat Anda. Tidak terjadi “gonta-ganti” karyawan terlalu sering.

2. Rasio Biaya Operasional

Biaya operasional ada yang bersifat tetap (fixed cost), ada yang bersifat tidak tetap (variable cost). Logikanya, sebaiknya Anda harus bisa menekan biaya tetap. Misalnya, menggunakan karyawan tetap sedikit saja, yaitu sebatas tenaga inti atau tenaga terampil. Selebihnya, yang tidak memerlukan keterampilan tinggi, cukup menggunakan karyawan harian dan/atau borongan atau out sourcing. Di peternakan ayam pedaging, semua karyawan kandang sistem upahnya borongan.

3. Rasio Konversi Pakan (Feed Conversion Ratio = FCR)

Porsi terbesar komponen pembentuk harga pokok produksi telur adalah pakan yaitu lebih kurang 75%. Maka dari itu segala daya upaya harus diusahakan bisa menghasilkan penghematan pemakaian pakan tetapi tanpa mengorbankan sisi produktifitas. Semua strain layer yang beredar di Indonesia mengaku bahwa FCR strainnya bisa 2.1–2.2. Kenapa tidak bisa? Pengalaman banyak peternak layer di Jatim, FCR tersebut bisa dicapai dan dipertahankan selama bertahun-tahun, sejak 1995 sampai sekarang. Pemberian pakannya secara manual, tetapi pemberian air minum pada umumnya sudah pakai nipple.

Coba Anda hitung berapa rupiah yang menguap (potential loss) bila FCR 2.35 dibanding FCR 2.20. Berarti ada penghematan pemakaian pakan sebesar 0.150 kg pakan/kg telur x harga pakan Rp 4.000 = Rp 600,-/kg telur.

Anda yang punya layer 100.000 ekor, nilai penghematannya, produksi rata-rata 5.000 kg x Rp 600,- = Rp 3.000.000,-/hari x 30 hari = Rp 90.000.000,-/bulan x 12 bulan = Rp1.08.000.000,-/tahun! Fantastis!

Padahal ini hitungan dari jumlah layer 100.000 ekor saja. Bagi Anda yang punya layer banyak, >200.000 ekor, tidak akan rugi bila mengkaryakan tenaga ahli dengan gaji di atas Rp 10.000.000,-/bulan, dengan catatan performans dan efisiensi, yaitu egg mass >50 kg/1.000 ekor dan FCR maksimum 2.20.

Pemberian air minum ayam pakai nipple, jauh lebih hemat biaya listrik dan air serta hampir-hampir tidak ada limbah. Pemakaian pakannya juga bisa hemat 2 – 3 gram/ekor/hari dibanding pemberian air minum pakai talang.

Pemberian pakan ayam pakai corong (hopper) yang didorong tenaga manusia sangat menghemat pakan, bisa mencapai 2 – 3 gram/ekor/hari dibanding pemberian pakan secara manual pakai gayung. Karena pakan yang tercecer hampir tidak ada. Bila Anda mau, konstruksi kandang yang sudah ada bisa dimodifikasi supaya bisa pakai nipple dan hopper dorong.

Kombinasi keduanya, pemberian air minum pakai nipple dan pemberian pakan pakai hopper dorong, bisa menghemat pemakaian pakan lebih kurang 5 (lima) gram/ekor/hari. Tanpa perlu membatasi jatah pakan ayam. Pemberian pakan bisa tetap ad libitum. Artinya, biarkan ayam yang mengatur seberapa jumlah pakan yang dibutuhkan sesuai umurnya. Karena layer sangat jujur, diberi makan sedikit, produksi telurnya sedikit dan kecil. Diberi makan banyak, produksi telurnya banyak dan besar.

Ingat, harga pakan sangatlah mahal. Tiap gram yang bisa dihemat akan sangat bermanfaat.

II. PRODUKTIFITAS

Rasio Produktifitas Layer

Peternak layer wajib punya catatan (recording) produksi bukan yang harian (Hen Day) saja tetapi harus lengkap sampai recording per periode (Hen House). Produktifitas layer, umur 20 – 80 minggu atau lebih, usahakan bisa mencapai egg mass rata-rata minimum 50 kg telur/1.000 ekor. Sedangkan sebagai bahan evaluasi per periode hen house, produksi telur seharusnya bisa mencapai 21 kg telur/ ekor pada umur 80 minggu. Standar tersebut bisa dicapai bila produktifitas telur harian (H.D%) tinggi, rata-rata >80%, diimbangi dengan susut jumlah ayam rendah, seperiode tidak lebih dari 10% (=0.6% per bulan) dan bobot telur per butir (egg weight) rata-rata >62,5 gram/butir.

Demikian sekilas ringkas hitungan harga pokok produksi telur saat ini, dengan dasar harga pakan dan anak ayam yang berlaku per 1 Desember 2012. Bila pada kemudian hari harga pakan, anak ayam, upah tenaga kerja, bahan bakar minyak naik lagi, berapa pun naiknya, maka cara menghitungnya mudah sekali. Demikian juga bila terjadi sebaliknya, harga-harga turun. HPP telur = harga pakan x 3,24.

Selamat berkarya, semoga Anda sukses.

(Ditulis oleh drh. Djarot Winarno – Konsultan Ahli Manajemen Peternakan Ayam Dan Ahli Nutrisi Unggas)

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Menghitung Harga Pokok Produksi Telur Ayam Ras — 105 Comments

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