PENTINGNYA MENGETAHUI PERBEDAAN HARGA POKOK PENJUALAN PERUSAHAAN DAGANG DAN MANUFAKTUR
Authors: Dewi Sofia Prima , Angela Jocevine 
Published: November 2021

The problem faced by partners, namely the Dharma Pembangunan Scholarship Institute, is that students do not understand in depth the topics regarding cost of goods sold, but for a company, both a company and a manufacturing company, the cost of goods sold is important. Lecturers of the Faculty of Economics and Tarumanagara University offer solutions by providing training on the cost of goods sold in trading companies, supporting direct material costs, supporting direct labor costs, factory overhead costs (indirect production), total manufacturing costs, cost of goods manufactured, and prices. of sales in a manufacturing company. The target of this training is for the students of the Dharma Pembangunan Scholarship Institute to understand the cost of goods sold in trading and manufacturing companies. First, a survey was conducted and based on the survey, in order to discuss material about partners regarding the cost of goods sold in trading and manufacturing. The topic this time is a continuation of previous community service activities. Students have received different topics from the previous training. Furthermore, the lecturer prepares material in the form of theories and examples of what will be given to students. Training for students of the Dharma Pembangunan Scholarship Institute was carried out online because there were still obstacles to the corona virus pandemic (Covid-19). It is hoped that with this training students can understand how to determine the cost of goods sold in a manufacturing company. The activity ended with making SENAPENMAS articles as mandatory outputs, articles in the PINTAR media as additional outputs, posters, final reports, and financial reports on activities that had been carried out. Permasalahan yang dihadapi oleh mitra yaitu Lembaga Beasiswa Dharma Pembangunan adalah para siswa siswi belum memahami secara mendalam topik mengenai penentuan harga pokok penjualan padahal bagi sebuah perusahaan, baik perusahaan dagang maupun perusahaan manufaktur, penentuan harga pokok penjualan sangatlah penting. Dosen Fakultas Ekonomi dan Bisnis Universitas Tarumanagara menawarkan solusi dengan memberikan pelatihan mengenai penentuan harga pokok penjualan di perusahaan dagang, penentuan biaya bahan baku langsung, penentuan biaya tenaga kerja langsung, penentuan biaya overhead pabrik (biaya produksi tidak langsung), penentuan total biaya manufaktur, penentuan harga pokok produksi, dan penentuan harga pokok penjualan di perusahaan manufaktur. Target pelatihan ini adalah agar siswa siswi Lembaga Beasiswa Dharma Pembangunan dapat memahami penentuan harga pokok penjualan di perusahaan dagang dan manufaktur. Pertama-tama dilakukan survei terlebih dahulu dan berdasarkan survei, mitra meminta agar dapat dibahas materi mengenai penentuan harga pokok penjualan di perusahaan dagang dan manufaktur. Topik kali ini ialah kelanjutan dari kegiatan pengabdian kepada masyarakat sebelumnya. Siswa siswi sudah pernah mendapatkan topik yang berbeda dari pelatihan sebelumnya. Selanjutnya dosen mempersiapkan materi berupa teori maupun contoh soal yang akan diberikan kepada para siswa siswi. Pelatihan ke siswa siswi Lembaga Beasiswa Dharma Pembangunan dilakukan secara online dikarenakan masih ada kendala pandemi virus corona (Covid-19). Diharapkan dengan adanya pelatihan ini siswa siswi dapat memahami bagaimana menentukan harga pokok penjualan di perusahaan manufaktur. Kegiatan diakhiri dengan membuat artikel SENAPENMAS sebagai luaran wajib, artikel di media PINTAR sebagai luaran tambahan, poster, laporan akhir, dan laporan keuangan atas kegiatan yang telah dilakukan.