Bimbingan Teknis Menghitung Break Even Point Kerupuk Ikan Haruan di Kelurahan Kuin Utara Kecamatan Banjar Utara

Abstract

This community service aims to improve the knowledge and understanding of the business actors of the fish cracker industry haruan about the classification of costs and calculation of the cost of production. Community service is carried out using an extension approach with technical guidance methods on cost classification and the way of calculating the cost of production. Participants are businesses of haruan fish cracker industry in North Kuin Village, North Banjarmasin District. After the completion of the production principal pricing training, the trainees are expected to be able to arrange, determine the cost of production. Participants are businesses of haruan fish cracker industry in North Kuin Village, North Banjarmasin District. After the completion of the production principal pricing training, the trainees are expected to be able to arrange, determine the cost of production. With this guidance, businesses of the fish cracker industry realize the importance of science on how to calculate the right production costs and components of production costs consisting of raw material costs, labor costs and factory overhead costs (BOP) and get an idea how to calculate the correct and appropriate production costs to the production of fish crackers. The dedication team provides technical guidance on the components of production costs to calculate the cost of production with an easy-to-understand explanation of the devotion participants. Based on the evaluation that has been done there needs to be further guidance activities so that businesses of the fish cracker industry haruan can calculate the cost of production precisely.