Pengendalian Biaya Produksi Pada UMKM di Desa Sukagalih, Kabupaten Sumedang

Abstract

A competitive business unit is a business unit that can manage costs effectively and efficiently, so that it can generate maximum profit (Lestari, 2019). This principle is used by both large business units and business units in the small and medium categories. Micro, Small and Medium Enterprises (MSMEs) have a major role in advancing the economy of a country. The existence of MSMEs is almost evenly distributed throughout Indonesia. Sumedang Regency is one example. Sumedang Regency is located in West Java Province which is about 45 kilometers northeast of Bandung City. Sumedang Regency is part of the Bandung Raya metropolitan area which has the charm of natural beauty and interesting tourist destinations. One of the creative ideas from the people in Sukagalih Village is to make tamusu crackers. Tamusu crackers are crackers made from intestines mixed with processed shrimp paste. The existence of human resources in Sukagalih Village to make these products is still minimal. Products are made with simple equipment and in the production process they still use very simple methods. In fact, a good production process determines the results and level of profit that will be obtained. Therefore, a sharing session was held as part of Community Service regarding Production Cost Control in MSMEs in Sukagalih Village. The results of the sharing session made MSME actors in Sukagalih Village better understand the production financing carried out for their products. Business units that are able to compete are business units that can manage costs effectively and efficiently, so that they can generate maximum profits (Lestari, 2019). This principle is used by both large business units and business units in the small and medium categories. Micro, Small and Medium Enterprises (MSMEs) have a major role in advancing the economy of a country. The existence of MSMEs is almost evenly distributed throughout Indonesia. Sumedang Regency is one example. Sumedang Regency is located in West Java Province which is about 45 kilometers northeast of Bandung City. Sumedang Regency is part of the Bandung Raya metropolitan area which has the charm of natural beauty and interesting tourist destinations. One of the creative ideas from the people in Sukagalih Village is to make tamusu crackers. Tamusu crackers are crackers made from intestines mixed with processed shrimp paste. The existence of human resources in Sukagalih Village to make the product is still minimal. The product is made with simple equipment and in the production process still uses a very simple method. In fact, a good production process determines the results and level of profit that will be obtained. Therefore, a sharing session was held as part of Community Service regarding Production Cost Control in MSMEs in Sukagalih Village. The results of the sharing session made MSME actors in Sukagalih Village understand more about the production financing carried out for their products.