Pelatihan Perhitungan Harga Pokok Produksi Sebelum Mendirikan Usaha

An-Nisa Mardiana; Denisah Maulan; Dinda Nafisah; Fadli  Romdhoni; Intan Rahma Sari

doi:10.59837/jpmba.v3i8.3247

Authors

An-Nisa Mardiana Universitas Pamulang, Tangerang Selatan, Indonesia
Denisah Maulan Universitas Pamulang, Tangerang Selatan, Indonesia
Dinda Nafisah Universitas Pamulang, Tangerang Selatan, Indonesia
Fadli Romdhoni Universitas Pamulang, Tangerang Selatan, Indonesia
Intan Rahma Sari Universitas Pamulang, Tangerang Selatan, Indonesia

DOI:

https://doi.org/10.59837/jpmba.v3i8.3247

Keywords:

harga pokok produksi, UMKM, penetapan harga, pengabdian masyarakat

Abstract

Tingginya angka kegagalan usaha pemula mencapai 50% dalam dua tahun pertama disebabkan kesalahan penetapan harga (Kemenkop UKM, 2024). Hal ini beresiko menyebabkan kerugian struktural. Kegiatan pengabdian ini bertujuan untuk meningkatkan pemahaman komponen Harga Pokok Produksi (HPP), Harga Pokok Penjualan, dan Break Event Point (BEP/titik impas), melatih perhitungan biaya melalui studi kasus riil agar dapat menetapkan harga jual yang rasional serta meningkatkan profitabilitas. Metode pelaksanaan berupa penyuluhan, pelatihan, dan simulasi perhitungan keuangan berbasis bahan baku, tenaga kerja, dan overhead. Hasil pengabdian menunjukkan bahwa setelah pelatihan, mitra mampu menyusun perhitungan Harga Pokok Produksi, Harga Pokok Penjualan dan BEP serta menetapkan harga jual yang lebih kompetitif dan realistis. Selain itu, mitra menyadari pentingnya pencatatan biaya dan pengendalian produksi sebagai bagian dari manajemen usaha. Kesimpulannya, edukasi tentang HPP dan BEP sangat diperlukan sebelum mendirikan usaha agar pelaku bisnis dapat membuat keputusan yang tepat. Disarankan agar pelatihan lanjutan dan evaluasi dampak perhitungan keuangan dapat diberikan secara berkala.

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