CAPACITY BUILDING ECONOMIC EMPOWERMENT OF THE ACCURACY OF CALCULATION OF COST OF PRODUCTS (STUDY IN MSMEs UNDER BUILT BAZNAS WEST JAVA) SRI FADILAH,YUNI ROSDIANA,NOPI HERNAWATI,MEY MAEMUNAH,KANIA NURCHOLISAH
Accounting Study Program, Faculty of Economics and Business, Bandung Islamic University
Abstract
The accuracy of determining the cost of goods sold and selling prices is a strategic matter as a gateway for business revenues and profits. On the other hand, there are still many business people, especially MSMEs who do not make the determination of the cost of goods and selling prices a strategic matter. Inaccuracy in determining the cost of goods and selling prices for the short term such as profit, and for the long term will suffer losses. The research method used in this study is a case study method in SMEs under LPEM BAZNAS West Java, with a descriptive analysis approach. The results show that the accuracy of determining the cost of goods sold and selling price is very important and strategic to avoid losses and maximize revenues and profits.
Keywords: Cost of goods sold, selling price and UMKM
