PENDAMPINGAN PERHITUNGAN HARGA POKOK PRODUKSI BERBASIS AKUNTANSI BIAYA PADA UMKM JAWARA
Keywords:
Cost of Goods Manufactured, Cost Accounting, MSMEs, Community Service, Financial Management.Abstract
Micro, Small, and Medium Enterprises (MSMEs) play an essential role in supporting Indonesia's economic growth. However, many MSME owners still experience difficulties in determining the Cost of Goods Manufactured (COGM) due to limited understanding of cost accounting principles. As a result, selling prices are often determined based on estimation rather than actual production costs. This community service program aimed to improve the knowledge and skills of Jawara Bojongsari MSME members in calculating production costs using cost accounting principles. The program consisted of observation, counseling, practical training, spreadsheet-based simulations, and intensive mentoring. The results indicated an improvement in participants' understanding of production cost classification, separation of personal and business finances, and systematic calculation of production costs. This program contributes to improving financial management practices, supporting appropriate pricing decisions, and enhancing the competitiveness of MSMEs.
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