PENDAMPINGAN PERHITUNGAN HARGA POKOK PRODUKSI PENGUSAHA ROTI KOTA SERANG

Abstract

The application of the exact calculation of the cost of production will affect the amount of profit from sales. Home bakers is a small industry that is sustainable productivity and market products to the customer. It is necessary to expand the understanding of small industries about the importance of calculating the cost of production, so that profits are generated to the maximum. Sources of raw material costs, landmark work costs and overhead costs are important elements in determining the selling price of products through the calculation of the cost of production. The training method is carried out through simulation calculations and will then be supported through mentoring the application of cost of production calculations based on supporting data on Business actors. Determination of simulation and mentoring methods in accordance with the method of business conducted on the basis of orders (job order costing). The final result of the assistance is a note on the calculation of the cost of production