Sosialisasi Penentuan Harga Pokok Penjualan (HPP) Pada IKM TS Alumunium

Abstract

Small and Medium Industry (IKM) is one of the drivers of the economy in Indonesia. Generally a business has a structured work system, so that the resulting performance will be maximal in achieving its goals. The financial system has an important role in running a business, which functions as the allocation of business funds through the presentation of financial statements. However, most of the SMIs in presenting financial reports are still in the form of joint funds between businesses and families, and even there are SMIs that have not implemented financial reports. This encourages and motivates assistance in determining the cost of goods sold (HPP) for SMEs in order to determine the amount of income generated from business sales. Determination of the cost of goods sold (HPP) to measure the actual cost of producing goods or services in a certain period. By determining the actual cost of the products and services sold, it can accurately determine the selling price so that it can find out how much profit is earned in a certain period. For this reason, assistance is provided that will provide insight for SMEs to be able to accurately calculate the cost of business sales.