Proceedings of the 4th Social and Humanities Research Symposium (SoRes 2021)

Capacity Building Economic Empowerment of the Accuracy of Calculation of Cost of Products

(Study in MSME’s Developed of BAZNAS West Java)

Authors
Sri Fadilah*, Yuni Rosdiana, Nopi Hernawati, Mey Maemunah, Kania Nurcholisah
Accounting Study Program, Faculty of Economics and Business, Universitas Islam Bandung, Bandung, Indonesia
Corresponding Author
Sri Fadilah
Available Online 23 April 2022.
DOI
10.2991/assehr.k.220407.052How to use a DOI?
Keywords
cost of goods sold; selling price; UMKM
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.

Copyright
© 2022 The Authors. Published by Atlantis Press SARL.
Open Access
This is an open access article distributed under the CC BY-NC 4.0 license.

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Volume Title
Proceedings of the 4th Social and Humanities Research Symposium (SoRes 2021)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
23 April 2022
ISBN
978-94-6239-570-1
ISSN
2352-5398
DOI
10.2991/assehr.k.220407.052How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press SARL.
Open Access
This is an open access article distributed under the CC BY-NC 4.0 license.

Cite this article

TY  - CONF
AU  - Sri Fadilah
AU  - Yuni Rosdiana
AU  - Nopi Hernawati
AU  - Mey Maemunah
AU  - Kania Nurcholisah
PY  - 2022
DA  - 2022/04/23
TI  - Capacity Building Economic Empowerment of the Accuracy of Calculation of Cost of Products
BT  - Proceedings of the 4th Social and Humanities Research Symposium (SoRes 2021)
PB  - Atlantis Press
SP  - 259
EP  - 262
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.220407.052
DO  - 10.2991/assehr.k.220407.052
ID  - Fadilah2022
ER  -