Edukasi dan Pendampingan Penentuan Harga Pokok Produksi Menggunakan Metode Full Costing pada UMKM Minuman Es Teh Manih di Kota Pekanbaru

Abstract

This community service activity aims to improve the understanding and skills of MSMEs producing Es Teh Manih beverages in Pekanbaru City in determining the cost of production using the full costing method as the basis for determining product selling prices. The activity implementation method uses a participatory-educational approach that includes the stages of initial identification, conceptual education, assistance in calculating the cost of production, determining the selling price, and activity evaluation. The results of the activity show an increase in partners' understanding of the classification of production costs and the ability to identify all cost components, including raw material costs, labor, and production overhead costs. Assistance in calculating the cost of production using the full costing method results in more comprehensive and accurate cost estimates compared to previous practices. In addition, MSME partners demonstrated changes in business management practices by starting to record simple costs and setting selling prices based on measurable cost calculations. This community service activity can be concluded as successful in increasing the managerial capacity of MSMEs in managing production costs and determining selling prices more rationally and sustainably.