Cogs Calculation Training for Local Product MSMEs in Salatiga
Kata Kunci:
Cost of Goods Sold, MSMEs, Full Costing, Training, SalatigaAbstrak
The training on calculating the cost of goods manufactured (COGS) for local MSMEs in Salatiga City was conducted as a form of community service aimed at improving the ability of business owners to understand the concepts and practices of calculating accurate production costs. The main problem faced by MSMEs in Salatiga is the lack of a structured cost recording system, resulting in selling prices often not reflecting actual costs and resulting in decreased profits. Through this training and mentoring activity, participants were provided with an understanding of COGS elements such as raw material costs, direct labor, and factory overhead costs. In addition, participants were also trained to apply the full costing method in determining selling prices. The activity methods included socialization, training, calculation practice, and evaluation of the results of the implementation in the field. The results of the activity showed a significant increase in the ability of participants to calculate production costs and determine product selling prices accurately. MSMEs became more aware of the importance of cost recording as a basis for business decision-making and increased operational efficiency. This activity is expected to be the first step towards financial independence and competitiveness of local MSMEs in Salatiga.
Referensi
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