ANALISIS PENENTUAN HARGA POKOK PRODUKSI JENANG WALUYO

Abstract

Jenang Waluyo is a company engaged in the business of making traditional foods that are very popular with the community. This company produces jenang, jadah, diamonds and krasikan. This business provides employment, this business also helps to preserve the culture and traditional food of the region. The problem that arises at this time is the determination of the cost of production of jenang. The average calculation of the cost of production (HPP) by Micro, Small and Medium Enterprises (MSMEs) is still not fully accurate, therefore the majority of the perpetrators have difficulty in setting the appropriate selling price. Limited financial knowledge plus the absence of disciplined business bookkeeping are some of the problems of this jenang producer. This is also one of the causes of the inaccuracy of determining the HPP of Jenang Waluyo. The purpose of this activity is to provide education in determining the right cost of production and the process of making business books in accordance with the business standards of MSME traders. With the right HPP determination, this jenang producer can feel the benefits that are more proportional to their working time. Not only that, more disciplined financial records are also emphasized because they are directly related to business continuity. Education is provided in the form of socialization and discussion, starting from the calculation of raw materials, labor, overhead costs, to the final process of making financial financial reports displayed during the counseling/socialization.