Pelatihan Penyusunan Pembukuan Sederhana Kepada UMKM Usaha Kue/Kipang A3 Pendampingan Penentuan Harga Pokok Produksi Untuk Penentuan Harga Jual Produk Secara Tepat di UMKM Sahafi Herbal Cake & Bakery Kecamatan Koto Baru Kabupaten Dharmasraya

Abstract

The selling price calculation that has been carried out by UMKM Sahafi Herbal Cake & Bakery only considers the price of raw materials, direct labor and packaging costs, but does not take into account overhead. The calculations are still very simple and not neatly arranged and according to the provisions. The owner of UMKM Sahafi Herbal Cake & Bakery has not been able to clarify fixed or variable costs and does not know what costs are included in overhead costs. Not taking overhead costs into account in determining the cost of production makes the cost of production inaccurate. From the discussion in the previous chapter, the following conclusions can be drawn: 1) The owner of the UMKM Sahafi Herbal Cake & Bakery, Koto Baru District, Dharmasraya Regency has been able to calculate the Cost of Goods Production from an inaccurate calculation method to a more accurate calculation. 2) The owner of the MSME Sahafi Herbal Cake & Bakery, Koto Baru District, Dharmasraya Regency can prepare a more accurate cost of production report.