Pelatihan Penyusunan Harga Pokok Produksi Bagi Pelaku UMKM di Kabupaten Kampar

Abstract

This community service program aims to provide training on determining the cost of production preparation for SMEs. The main problem faced by SMEs is the inability to accurately calculate cost of goods sold, resulting in uncompetitive selling prices. The implementation method included an initial survey to identify SMEs, followed by training that included lectures and hands-on practice of calculating production costs. The training was held on August 30, 2024, and evaluation results showed an increase in participants' understanding of the components of production costs that must be taken into account. Participants are now able to differentiate between direct and indirect costs and apply the full costing method in calculating cost of goods sold. This training has had a significant impact on SMEs' ability to set competitive selling prices.