Pelatihan Penghitungan Biaya Pokok Produksi Bagi Produsen Lemper Desa Murtigading Sanden Bantul

Abstract

The cost of production will affect the producer's profit and loss. Based on the situation analysis, it was identified that the service partners, namely lemper craftsmen, had not calculated the cost of the production. This will cause an error in calculating the profit earned by the producer. Given the importance of the cost of production, training in calculating the cost of production for lemper craftsmen is very necessary. Therefore, the purpose of this service is to provide training in calculating the cost of production for lemper producers. the method of implementing the service includes socialization, discussion, and practice. Participants in the activity consisted of lemper craftsmen in Murtigading Village, Sanden District, Bantul Regency. Socialization, training, and discussions were carried out in an attractive manner. The service material explains the meaning, calculation, how to determine the cost of production, the steps taken and examples of calculations. The activity continued with discussion with participants who showed enthusiasm by asking questions. For the practice of calculating production costs, it is done by making the calculation of the cost of production one of the assessments at the Lemper Sanden Festival. The results based on practice show an increase in participants' knowledge in calculating the cost of production products and the price of lemper.