Edukasi Biaya Produksi pada UMKM Bakso dan Mi Ayam Pak Ciprut

Abstract

This community service activity aimed to improve the understanding of Bakso and Mi Ayam Pak Ciprut MSME actors regarding production cost management in running their business. The main problem faced by the partner was the limited understanding of production cost classification, particularly fixed costs and variable costs, as well as the lack of simple business cost recording. The implementation method included field observation, interviews, educational material delivery, discussion, and direct question-and-answer sessions with the business owner. The material provided covered main cost components, fixed costs, variable costs, marginal costs, and strategies for dealing with increasing production costs without reducing product quality . The results of the activity showed that the business owner gained a better understanding of the importance of production cost management, especially in identifying major expenses such as raw materials, rent, employee wages, electricity, water, and other production needs. In addition, the business owner also understood the importance of maintaining a balance between selling price, product quality, and business profit. This activity is expected to help Bakso and Mi Ayam Pak Ciprut MSME apply more organized production cost recording and support more effective and efficient business decision-making.