Pendampingan Perhitungan Harga Pokok Produksi (HPP) sebagai Upaya Evaluasi Harga Jual pada UMKM Nasi Goreng Gondrong Limo

Muhammad Alfaiq Buandra, Rahma Devika, Aulia I.S. Chandradiningrat, Farrel Hadrian Putra, Jihaan Fadillah, Nanang Alamsyah, Intan Novita Dewi, Tyas Eka Kurnia

Abstract


UMKM in the culinary sector play a vital role in driving the local economy, yet most business owners still face challenges in systematic cost management. Frequently, the determination of selling prices is merely based on daily estimations without calculating the actual production expenses. As an effort to address this issue, this community service activity was conducted to analyze the Cost of Goods Manufactured (COGM) calculation as a basis for evaluating the selling price at Nasi Goreng Gondrong Limo MSME. The method used was a descriptive case study approach based on Participatory Action Research (PAR), applying a product costing approach through a spreadsheet tool. The results showed that the COGM per portion for Nasi Goreng Biasa was Rp14,733, Mie Goreng Biasa was Rp14,333, and Kwetiau Goreng Biasa was Rp14,833. The current selling price of Rp17,000 was found to be appropriate as it covered all production cost components and generated reasonable profits. Furthermore, based on an apple-to-apple competitor analysis with Pondok Selera 72 in Kukusan, the partner's selling price was categorized as highly competitive in the market. Through this assistance activity, the partner could comprehend their business cost structure systematically rather than relying on daily estimations.

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DOI: https://doi.org/10.18860/jrce.v8i1.44655

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