SOCIALIZATION OF SELLING PRICES FOR HEALTHY FOOD PRODUCTS USING FULL COSTING METHOD IN MERUYA UTARA DISTRICT, WEST JAKARTA

Abstract

Micro, small and medium enterprises are recognized as very strategic and important, not only for economic growth but also for equitable distribution of income. MSMEs also experience limited human resources. Most MSMEs have low education with minimal technical skills, entrepreneurial and management competencies. Through training in determining the cost of production, selling prices are expected to provide provisions for strengthening competitiveness in product sales. This article aims to describe the total costs incurred to produce a product to determine the selling price. The results of this activity are direct practice in calculating the cost of production which affects the selling price to MSMEs in the North Meruya Village area, West Jakarta.