RISK MANAGEMENT STRATEGY AND PRICING COST OF SALES OF THE PRODUCTION PROCESS

Authors

  • Lella Anita Institut Agama Islam Negeri Metro

DOI:

https://doi.org/10.56910/safari.v2i1.498

Keywords:

HPP, risk, production.

Abstract

Currently, there are still many MSME that still use simple methods in determining the Cost of Goods Sold (HPP). This is due to the lack of knowledge about it. In fact, it is very important for MSME to be able to calculate the Cost of Goods Sold (HPP) according to the provisions in order to be able to determine the selling price and maximize the profit earned. In addition, paying attention to the risks that arise in the production process is also very important to determine the quality of the products produced. Through this community service activity, it is hoped that MSME actors will be able to determine the cost of goods sold and also minimize the risks that arise as a result of the production process.

References

Akbar, Pergiawan. “Perhitungan Harga Pokok Produksi dengan Metode Full Costing sebagai

Dasar Penentuan Harga Jual (Studi Kasus UKM Rengginang Sari Ikan di Sumenep)”.

Jurnal Universitas Negeri Maulan Malik Ibrahim, (2015): h. 1-16

Batubara, Helmina. “Penentuan Harga Pokok Produksi Berdasarkan Metode Full Costing pada

Pembuatan Etalase Kaca dan Aluminium di UD. Istana Aluminium Manado”. Jurnal

EMBA, Vol.1, No.3, ISSN 2303 – 1174, (2013): h. 217-224.

Darmawi, H. (2008). Manajemen Risiko.Jakarta: Bumi Aksara

Downloads

Published

2022-01-20

How to Cite

Lella Anita. (2022). RISK MANAGEMENT STRATEGY AND PRICING COST OF SALES OF THE PRODUCTION PROCESS. SAFARI :Jurnal Pengabdian Masyarakat Indonesia, 2(1), 01–06. https://doi.org/10.56910/safari.v2i1.498