PELATIHAN PERHITUNGAN HARGA POKOK PENJUALAN UPAYA MENINGKATKAN PROFITABILITAS INDUSTRI PABRIK LIO BATA DI DESA RIDOMANAH

Training on calculating the Cost of Goods Sold (HPP) is one of the strategic efforts to increase the profitability of Micro, Small and Medium Enterprises (MSMEs) in Ridomanah Village. Many MSMEs do not have a deep understanding of the importance of calculating COGS correctly, so they often make mistakes in determining selling prices. This research aims to provide training to MSMEs regarding the COGS concept, calculation methods, and their application to strategic decision making in determining selling prices and increasing profit margins. Training methods include material presentation, interactive discussions, and case study simulations.