IMPROVING REGIONAL PROPERTY MANAGEMENT THROUGH PRODUCTION REPORT CALCULATION ASSISTANCE AT UPT PPPK INDUSTRY AND TRADE OFFICE OF CENTRAL SULAWESI PROVINCE

Abstract

Inventory is one of the regional property that must be accounted for in the financial statements of regional work units. The Summary of Examination Results for Semester I of 2019 shows that current assets are one of the 3 (three) largest accounts and the problem affects the fairness of the presentation of LKPD in 2018. Inventories of materials/production goods have a large amount in the composition of current assets, especially at the Industry and Trade Office. The office of Industry and Trade of Central Sulawesi has a Regional Food and Handicraft Industry Development Unit which carries out production activities on one of the leading commodities in Central Sulawesi, namely cocoa. Production activities begin with processing the raw material of chocolate into Sulawesi chocolate which is ready for consumption. The problem that arises is related to how to calculate production costs for Reporting. Management of production costs is needed to calculate the cost of goods manufactured to determine the selling price of the product and the value of the inventory of manufactured goods which will appear on the balance sheet. Based on this problem, the Service Team for the Accounting Department, FEB Tadulako University, took the initiative to provide assistance in calculating the chocolate production cost report for determining the selling price and inventory value in the form of knowledge transfer to the inventory manager of finished materials/goods at the regional industry and trade office of Central Sulawesi province  to assist the task of the Goods User in managing regional propertyKeywords: Regional Financial Management, Production Cost Report, Inventory Management