AKUNTANSI BIAYA BAGI PELAKU USAHA MIKRO, KECIL, DAN MENENGAH DI KAWASAN INDUSTRI JABABEKA

Abstract

Small and medium enterprises (SMEs) are the economic pillars of the country that have significantly contributed to the movement of the populist economy and national gross domestic product. Meanwhile, SME business players still had difficulties in financial management, resulting in difficult access to finance. Financial and accounting management training was needed to help SME business people manage their business accountable so that they could access financing more easily. Therefore, the team of President University's Community Service and Research Institute (LPPM) held an entrepreneurship training program, in which one of the themes was the introduction of SME cost accounting. Cost accounting training could help MSME players to be more precise in calculating production costs per unit of product so that it could be more accurate in determining product selling prices. The ability to estimate production costs appropriately could prevent business people from making bad economic decisions.