Bimbingan Teknis Penentuan Harga Jual Normal Pendekatan Full Costing Bakal Tanggui di Alalak Selatan Banjarmasin Utara


  • Budi Artinah STIE Indonesia Banjarmasin
  • Mujennah STIE Indonesia Banjarmasin
  • Safriansyah STIE Indonesia Banjarmasin


normal selling price, full costing, Bakal Tanggui


This community service aims to increase the knowledge and understanding of the “Bakal Tanggui” craftsmen on selling price determination. This community service was carried out using the technical guidance method on determining the normal selling price by calculating full cost estimates (production and non-production costs) and expected profit. The participants were “Bakal Tanggui” craftsmen in Alalak Selatan, Banjarmasin Utara District. After completing this workshop, the participants were expected to be able to determine the normal selling price with full costing approach. By participating in this workshop, the participants were also expected to realize the importance of calculating full cost estimate and expected profit to determine the selling price of “Bakal Tanggui”. The community service team provided technical guidance on full cost estimates (production and non-production costs) and calculating the expected profit percentage to determine the selling price. Moreover, the explanations provided by the team were easily understood by service participants. Furthermore, based on the evaluation conducted, it is found that it is necessary to conduct further workshops on simple bookkeeping.


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