Pelatihan Penentuan Harga Pokok Produksi Kerupuk Bagi UMKM Di Kabupaten Siak

Abstract

The main problem faced by SMEs is the inability to calculate the cost of production accurately, resulting in uncompetitive selling prices. This community service activity aims to improve the ability of SME cracker producers to calculate the cost of production accurately. The implementation method includes an initial survey to identify the needs and characteristics of SMEs cracker producers, followed by training that includes material delivery and hands-on practice in calculating the cost of production using the full costing method. The training was held on October 31, 2024. The results of the activity showed an increase in participants' understanding of production cost components, both direct and indirect costs, as well as their ability to apply the full costing method to determine the cost of production. This activity provides benefits for SMEs partners in the form of increased ability to set more competitive selling prices, thus potentially increasing the competitiveness of local cracker products in the market.