PENDAMPINGAN PERHITUNGAN HARGA POKOK PENJUALAN (HPP) PADA BADAN USAHA MILIK DESA (BUMDES) BAHAN BANGUNAN CIMANGEUNTEUNG SEJAHTERA

Abstract

Cost of Goods Sold (HPP) is all costs incurred to obtain merchandise or a calculation of the comparison between all prices spent to obtain goods sold and the sales proceeds. Determining the Cost of Goods Sold (HPP) is very important for BUMDes Cimangeunteung Sejahtera which operates in the trading business, because it can see an increase or decrease in sales from the profits earned. This will help the management of BUMDes Cimangeunteung Sejahtera in handling sales activities. The main benefit of determining the cost of goods sold is to find out how much profit you want from the sale.