EDUKASI DAN PENERAPAN PERHITUNGAN HARGA POKOK PENJUALAN SEBAGAI SOLUSI KEUANGAN PADA UMKM KAOS BRAND JOGJA

Abstract

Knowledge of calculating The Cost Of Goods Sold (COGS) is very important so that SMEs can maximize their business development potential. Several errors in calculating COGS can result in losses for the company. Therefore, doing some assistance process in determining the basic selling price is very important for MSMEs to gain a competitive advantage and realize the company's full development potential. MSMEs are independent and profitable businesses, usually run by people or organizations that are not divisions or branches of large companies that are directly or indirectly owned, controlled, or part of them. Jogja Brand T-Shirt MSMEs are business actors in this activity. This community service activity aims to increase MSMEs's potential by providing education to participants about how to calculate the cost of goods sold. To boost sales of Jogja Brand T-shirt MSMEs, the strategy developed in this activity is to socialize the calculation of the cost of goods sold. The obstacles facing MSMEs stem from their ignorance about calculating the cost of goods sold in their business activities, which revolves around calculating the cost of goods sold and selling prices incorrectly. MSMEs believe that lack the expertise needed to calculate the cost of goods sold accurately and correctly. Thus, activities related to calculating COGS can provide insight, knowledge, and skills to business actors to know calculate the best of the COGS, so that it will be immediately implemented in their operational activities