STRATEGI PENGUATAN DAYA SAING UMKM DALAM MENGHADAPI MASYARAKAT EKONOMI ASEAN (MEA) 2015 MELALUI PENENTUAN HARGA POKOK PRODUKSI

Abstract

Refers to the phenomena, that many UMKM in Banyumas, did not using the calculation to determining production price, but use the feeling and consumers taste, to predict how much many consumers have to pay.
It’s not realible yet in ASEAN Economic Community (AEC) era, which will be increasingly high market competition, UMKM are required to do innovation, business development, and counting mature effort to stay afloat. One of them is by calculating the costs incurred during the production process, or set the cost of production.
Determining HPP is an important thing, because it’s help UMKM making decisions about pricing, where the price is the deciding factor for a business to be able stay in the dynamics and sharpness ASEAN free market competition, carefully calculate the cost of production can be obtained such that the value or unit price of the product appropriately to generate profit but to keep improving competitiveness.
Keywords : competitiveness, UMKM, MEA, cost of good sold