PENDAMPINGAN PENGHITUNGAN HARGA POKOK PRODUKSI PADA USAHA TULIP TAHU KARANG ANYAR DI KECAMATAN MAMAJANG MAKASSAR

Abstract

Research Based Community Partnership Program (PKM BHR) as an assistance to give understanding about cost of production calculation and determine of cost good sold, also the marketing strategy or promotion that has not been arranged by our partnership. The background of this PKM BHR concerning with the business condition of Tulip Tahu Karang Anyar that has not been understood and applied cost of goods production yet as a basis to determine the selling price. The selling price just only based on market price which can be influenced the profit even can get loss. Overcoming this problem, the solution offered is giving assistance in calculating the cost of goods production and determining the market price as advices in changing the conventional marketing strategy to technological basis. This activity of PKM BHR has been held on 22 August 2025 in partnership location, Baji Nyawa Street Number 22 at 10:00 a.m. This activity attended by eight lecturers and Ms. Susilawati as the owner of Tahu Tulip Karang Anyar. The team has presented about cost of goods production concept, calculation of cost goods production, the sum of cost goods production. This team also explained the importance of cost goods production and the exact market price to get maximal profit and give some examples of counting the cost of goods operation. Besides that the team also presented questions and answers session and discussion with the owner.