PENYUSUNAN HARGA POKOK PENJUALAN SEBAGAI PENENTUAN HARGA JUAL PRODUK

Abstract

ABSTRACT

Determination of the calculation of the cost of goods sold plays an important role for the survival of MSMEs, given the ever-increasing level of business competition, because all costs incurred by producers when there is an exchange of goods or services are an illustration of the Cost of Goods Sold. MSME owners experience difficulties in determining product selling prices, especially when submitting tenders to prospective customers. The owner is worried that he will make a mistake in determining the selling price so that he will suffer a loss. The method used is through training and implementation of simple cost cost calculations in accordance with the literature and analysis of the company's transaction results. The result of the PKM where the owner provides a selling price or tender price based on the calculation of the cost of goods sold, the company begins to control from the beginning of the process, starting from ordering raw materials, dispensing raw materials for the production process to produce finished goods. Calculations through cost accounting, material usage, labor and costs in the production process so that decisions can be made to provide profitable selling prices for the company. Training activities, coaching and implementation of the preparation of the calculation of the cost of goods sold in this PKM are felt to be very helpful and provide benefits in determining the selling price, setting margins, determining income and controlling the company's operations. The decision-making system is carried out using a method based on the calculation of the selling price of the product. so that the owner can measure and reliably monitor and control the company's activities based on precise and certain calculations and calculations.

ABSTRAK

Penentuan perhitungan harga pokok penjualan memegang peranan penting bagi kelangsungan hidup bagi UMKM, mengingat tingkat persaingan usaha yang selalu meningkat, karena semua beban yang dikeluarkan oleh produsen saat terjadi pertukaran barang atau jasa merupakan gambaran dari Harga Pokok Penjualan. Pemilik UMKM mengalami kesulitan dalam penentuan harga jual produk terutama saat pengajuan tender ke calon pelanggan. Pemilik kuatir salah dalam penentuan harga jual sehingga mengalami kerugian. Metode yang digunakan melalui pelatihan dan implementasi perhitungan harga pokok sederhana sesuai dengan literatur dan Analisa hasil transaksi perusahaan. Hasil dari PKM dimana pemilik dalam memberikan harga jual atau harga tender berdasarkan perhitungan harga pokok penjualan, perusahaan mulai melakukan pengendalian dari awal proses, dimulai dari pemesanan bahan baku, pengeluaran bahan baku untuk proses produksi untuk menghasilkan barang jadi. Perhitungan melalui akuntansi biaya, pemakaian material, tenaga kerja dan biaya-biaya dalam proses produksi sehingga dapat diambil keputusan untuk memberikan harga jual yang menguntungan bagi perusahaan. Kegiatan pelatihan, pembinaan dan implementasi penyusunan perhitungan harga pokok penjualan dalam PKM ini dirasakan sangat membantu dan memberikan manfaat dalam penentuan harga jual, penetapan margin, penetapan pendapatan dan pengendalian operasional perusahaan. Sistem pengambilan keputusan dijalankan dengan metode berdasarkan perhitungan harga jual produk. sehingga pemilik secara terukur dan handal dapat memantau dan mengendalikan kegiatan perusahaan berdasarkan perhitungan dan kalkulasi yang tepat dan pasti.