Pelatihan dan Pendampingan Perencanaan Laba dan Laporan Keuangan pada UKM Binaan PT.Kimia Farma
DOI:
https://doi.org/10.36312/sasambo.v5i3.1284Keywords:
Profit Planning, CVP, Financial ReportAbstract
Perencanaan laba merupakan kegiatan yang penting karena dapat mengoptimalkan pengguanaan sumber daya, dapat dimanfaatkan juga sebagai langkah awal membuat rencana pemasaran dalam rangka meningkatkan penjualan dan laba. Perencanaan laba tidak saja digunakan oleh perusahaan besar namun juga dapat diimplementasikan pada usaha kecil dan menengah. Selain itu peran laporan keuangan juga penting guna memberikan informasi bagi para pengguna laporan antara lain adalah pemerintah dalam rangka peningkatan pendapatan pajak. Oleh karena itu dilaksanakan pelatihan sekaligus praktek perencanaan laba dan pembuatan laporan keuangan pada UKM binaan PT. Kimia Farma. Praktek perencanaan laba dilakukan dengan presentasi materi oleh fasilitator kemudian peserta wajib mengerjakan tugas berupa pemisahan biaya tetap dan biaya variabel pada usaha masing-masing yang dilanjutkan dengan menghitung besaran nilai BEP. Pelatihan pembuatan laporan keuangan juga dilakukan dengan presentasi materi dan dilanjutkan dengan mengerjakan tugas melakukan pencatatan, dan pembuatan laporan sesuai dengan siklus akuntansi.
Profit Planning and Financial Reports Training and Mentoring on PT.Kimia Farma's assisted SMEs
Profit planning is an important activity because it can optimize the use of resources, it can also be used as a first step in making a marketing plan in order to increase sales and profits. Profit planning is not only used by large companies but can also be implemented in small and medium enterprises. In addition, the role of financial reports is also important in providing information for report users, including the government in order to increase tax revenues. Therefore, training is carried out as well as the practice of profit planning and preparing financial reports for SMEs assisted by PT. Pharmaceutical Chemistry. The practice of profit planning is carried out by presenting material by the facilitator, then the participants are required to carry out tasks in the form of separating fixed costs and variable costs for each business, followed by calculating the BEP value. Training on making financial reports is also carried out by presenting material and continuing with work on recording tasks, and preparing reports in accordance with the accounting cycle.
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