Pelatihan Perhitungan Harga Pokok Produksi pada Pengrajin Kain Sasirangan di Kelurahan Seberang Mesjid Kecamatan Banjarmasin Tengah

Abstract

This program aims to provide knowledge and insight for Sasirangan fabric craftsmen in Seberang Mesjid Village, Central Banjarmasin District regarding training to calculate the basic price of Sasirangan fabric production. Through this program, it is hoped that Sasirangan fabric craftsmen will be able to understand kinds of costs that are included in the cost of production in making Sasirangan fabric so that business owners will be able to determine the correct cost of production. Therefore, the craftsmen can determine the selling price according to the desired profit and be able to compete with other similar products. In this program, the method was implemented using a counseling and mentoring approach. Counseling is delivered in the form of technical guidance, where this activity contains a theoretical presentation of concepts related to cost accounting in classifying costs according to their groups in order to determine the correct cost of production. This program also applied a discussion method to business owners to find out the problems they faced. After completing this program, the participants were expected to increase their ability in calculating the cost of production for the products produced. Based on the results of the evaluation after attending the program, it is shown that there is an increase in the ability of Sasirangan fabric craftsmen in calculating the cost of production. Hence, it is hoped that business owners can determine the selling price of Sasirangan fabric in accordance with the expected profits.