Assistance in Determining the Cost of Goods Sold (COGS) at UMKM Nadira Villa Cake, Sungai Penuh City

Main Article Content

Cyntia Carolina

Abstract

The Assistance Program for Determining the Price of Goods Sold at Nadira Villa Cake MSMEs in Sungai Penuh is held in order to support the development of MSMEs in Sungai Penuh, activities can be organized well and run smoothly in accordance with the activity plans that have been prepared. This activity received a good response from business actors and owners of Nadira Villa Cake. From this Community Service activity, Business Owners have received training in determining the cost of goods sold as a basis for determining the selling price and expected profit level. The importance of recording every transaction in terms of Raw Materials, Labor and Factory Overhead is the basis for determining the level of profit and selling price. This activity was carried out as support for the local potential development program in an effort to increase the income of MSMEs in Sungai Penuh City.

Article Details

How to Cite
Carolina, C. (2024). Assistance in Determining the Cost of Goods Sold (COGS) at UMKM Nadira Villa Cake, Sungai Penuh City. TOFEDU: The Future of Education Journal, 3(5), 1971–1977. https://doi.org/10.61445/tofedu.v3i5.301
Section
Articles

References

Bhattacharyya, A. K. (2017). Cost Accounting for Financial Decisions. Oxford University Press

Febrianto, A., & Haryanto, J. (2019). Analisis Pengaruh Harga Pokok Penjualan terhadap Laba pada Perusahaan Makanan dan Minuman di Bursa Efek Indonesia. Jurnal Akuntansi, 25(1), 12-24. https://doi.org/10.1234/ja.v25i1.1234

Hansen, D. R., & Mowen, M. M. (2016). Cost Management: Accounting and Control (6th ed.). Cengage Learning.

Mulyadi. (2014). Akuntansi Biaya: Konsep, Teknik, dan Aplikasi. Salemba Empat.

Nugroho, A. S., & Susanto, H. (2020). Pengaruh Penggunaan Metode Penentuan Harga Pokok Penjualan terhadap Kinerja Keuangan Perusahaan Manufaktur. Jurnal Riset Akuntansi Terapan, 9(2), 45-58. https://doi.org/10.5678/jrat.v9i2.5678

Undang-Undang Republik Indonesia Nomor 20 Tahun 2008 tentang Usaha Mikro, Kecil, dan Menengah. (2008). Jakarta: Sekretariat Negara.