SOSIALISASI PENYUSUNAN BIAYA PRODUKSI BAGI KEBERLANJUTAN USAHA: PADA USAHA ULTRA MIKRO AFF CILENGSI
Main Article Content
Abstract
The problems almost faced by MSMEs in Indonesia are business sustainability, knowledge about the market, sense of competition, financial reporting, product or production costs, access to capital, marketing and other difficulties. The problem will increase and impact the business's continuity in the future if it is not resolved. The issues should be solved one by one and gradually. The primary purpose of this PKM is to educate and assist SMEs (SMEs Azka Frozen Food Cilengsi) about the cost of product or production costs; introduction of types of production costs, identification and calculation of production costs and the implications of the application of production costs to business continuity or sustainability. PKM is carried out in training and other activities such as sharing sessions, consultations and mentoring, calculating production costs and financial management and reporting. After implementing this PKM, AFF SMEs have gained knowledge about simple production costs and can calculate their product costs. Having some knowledge becomes the provision for managing the business better, and also it is expected that AFF SMEs can make improvements in calculating production costs. Accurate calculation of production costs has implications for more competitive selling prices and other strategic movements.
Keywords: Production Cost, Sustainability, Mentoring, SMEs
Abstrak
Pada umumnya permasalahan yang dihadapi oleh usaha ultra mikro di Indonesia adalah tentang keberlanjutan usaha di masa mendatang, pengetahuan tentang pasar, persaingan dan pengelolaan dan pencatatan keuangan, biaya produksi, permodalan, pemasaran dan kesulitan khas lainnya. Permasalahan tersebut akan semakin bertambah dan menyebabkan terganggunya keberlangsungan usaha bilamana tidak diselesaikan. Kegiatan PKM ini dilaksanakan bertujuan untuk memberikan pemahaman tentang biaya produksi dan aspek bisnis lainnya dan juga untuk meningkatkan keterampilan dalam mengelola usaha ultra mikro mitra (Azka Frozen Food Cilengsi/AFF). Metode PKM diantaranya dengan memberikan pelatihan dasar tentang biaya produksi secara online dan pendampingan menghitung biaya produksi. Hasil kegiatan PKM menunjukkan bahwa usaha ultra mikro AFF mendapatkan pengetahuan dan pemahaman lebih baik tentang biaya produksi, serta dapat menghitung biaya produksi sendiri. Perhitungan biaya produksi usaha ultra mikro AFF dapat dilakukan sendiri dan dimanfaatkan dalam menjalankan usaha, seperti melakukan penghematan dan pengelolaan bahan baku. Dampak dari pelaksanaan PKM ini usaha ultra mikro AFF sudah dapat menghitung biaya produksi, paham tentang biaya overhead, dan mengetahui manfaat melakukan perhitungan biaya produksi bagi keberlangsungan usaha.
Kata Kunci: Biaya Produksi, Keberlanjutan Usaha, Pendampingan, Ultra Mikro
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