Edukasi Biaya Produksi dalam Perspektif Ekonomi Mikro pada UMKM TAWA Café Samarinda

Abstract

The community service activity was carried out at TAWA Café, located on Jalan Cipto Mangunkusumo, Sungai Keledang, Samarinda Seberang District, Samarinda City, East Kalimantan, with the aim of improving understanding of production cost management from a microeconomic perspective in food and beverage (F&B) MSMEs. The problems identified included operational cost management, pricing strategies, raw material control, and proper financial recording to ensure business profitability. The methods used in this activity were observation, interviews, and direct discussions with the management of TAWA Café. The materials discussed included fixed costs, variable costs, overhead costs, total costs, pricing strategies, and break-even point (BEP) analysis. The results of the activity reflected an educational atmosphere and a positive response from the management of TAWA Café toward the discussion on production cost management and financial recording, which had been implemented in a fairly structured manner through the separation of fixed and variable costs, inventory control based on sales data, and pricing determination by considering overhead costs and profit margins. Through this activity, it is expected that MSMEs can improve the efficiency of production cost management so that their businesses can operate more effectively and sustainably.