PELATIHAN PENYUSUNAN HARGA POKOK PENJUALAN UMKM (KASUS PADA NUNI COOKIES)

Abstract

The understanding of small and medium businesses regarding the need to calculate the Cost of Sales in running their business is still very small. Business people are usually still having trouble determining the right way to determine the price, especially if the type of product or service offered has been circulating in the market. That is why most of the business people still use trial and error strategies or rely on their instincts in determining prices that are suitable for their products. The purpose of this service activity is to provide skills in compiling the cost of goods sold for MSMEs, in this case given to Nuni Cookies, one of the MSMEs in Tangerang City. Based on the problems faced by partners, the solutions offered are by training and mentoring to partners on partner businesses, namely the baking and bread manufacturing industry. Based on the solutions offered are (1) providing information about the costs needed to control production costs, (2) partners can calculate the cost of production (3) partners can determine the standard selling price according to the actual cost of goods sold. The method of production cost applied to partners is in the form of a full costing calculation method, where the determination of the cost of all production costs is calculated, by not distinguishing between variable production costs and fixed production costs, because they will be included in the cost of production.