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Journal : Journal of Community Development and Empowerment

Strategi Pengelolaan Usaha dan Harga Pokok Produksi untuk Memaksimalkan Laba Sirewati, Sirewati; Nining, Nining; Solihah, Solihah
Journal of Community Development and Empowerment Vol. 1 No. 1 (2025): Journal of Community Development and Empowerment, January 2025
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/jocdem.v1i1.119

Abstract

Efficient business management and accurate calculation of the cost of goods sold are crucial elements in maximizing company profits. This study aims to analyze effective business management strategies and approaches to determining the cost of goods sold as strategic steps to enhance profitability. The research method employed is a quantitative approach, involving the analysis of the company's financial data and interviews with business practitioners to identify factors affecting operational efficiency and the accuracy of production cost calculations. The study results indicate that resource management efficiency, production cost control, and the application of appropriate cost calculation methods, such as the full costing or activity-based costing methods, can significantly improve profit margins. Furthermore, the implementation of product diversification strategies and optimal supply chain management contributes to reducing operational costs and increasing market competitiveness. This study concludes that success in maximizing profits depends not only on sales volume but also on effective business management and accurate cost of goods sold calculations. Recommendations from this study include improving managerial competencies, developing supporting technologies for cost calculations, and periodically evaluating the company's operational performance.
Co-Authors A Halim Abdillah, Najwa Abu Rijal Algifari Agustin Yumita Andriani, Kris Andriyani, Agnes Aga Anisa Amalia anisa amalia Ari Sartinah, Ari Ari Widayanti Armadany, Fery Indradewi Aulia, Rizma Benita, Clara Budi Setiawati Dai, Syafiqah Mahdiah Dania Athaya Putri Devi Puspita Sari Dinaianti, Adelia Ema Dewanti Etin Diah Permanasari Euis Erlin Fadillah Sabri Faridawati Faridawati, Faridawati Fith Khaira Nursal Fitria Nugrahaeni Fujianti Fujianti Gantini, Sri Nevi Hadi Sunaryo Hamsiati, Hamsiati Hapsari, Fadjriah Hariyanti Hariyanti Hasan, Rinie Octaviany hasbi, andi Ilmiyati, Nur Inding Gusmayadi Khaira Nursal, Fith Kori Yati Larasati, Kinanti Dara Laszairina, Andra Yunita MAHMUDAH, RIFA'ATUL Maspupah, Meti Maulina Maulina, Maulina Mega Iswari Mone, Ansyari Naniek Setiadji Radjab Nugrahaeni, Fitria Palensia, Fadhilah Poppy Mutiara Indah Pramulani Mulya Lestari Pramulani Mulya Lestari Putri Nabila Zulvianti Putri, Dania Athaya Putri, Riska Damayanti Rahmatullah, Rizki Ridwan Zamzany, Faizal Rismawati Rismawati Ristianti Azharita Riyanto, Raditya Naufal Romansyah, Febri Romdiyah Romdiyah, Romdiyah Sain, Yuliyanah Saleh Wikarsa Saleh Wikarsa, Saleh Sawitri, Feny Eka Seowandhi, Sundani Nurono Septia Handayani, Lidra Setiani, Fibrinika Tuta Sirewati, Sirewati Siska Elvandari Sitti Nurfaidah, Sitti Solihah, Solihah Sri Hartati Sri Nevi Gantini Sundani Nurono Seowandhi Supandi Supandi Syarif, Andi Rachmawati Tahyatul Bariroh Tyarini, Indrawati Aris Widati, Endah Widya Rizky Pratiwi, Widya Rizky Winda Sulistiyaningrum Yeni Yeni Yeni Yeni Yeni Yeni Yeni Yeni Yeni Yeni Zeinora, Zeinora