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This community service activity aims to assist the Ibu Jum Tempe Home Industry MSME in Bandar Lampung in implementing the process costing method as a more accurate, measurable, and efficient production cost calculation system. To date, MSMEs still use simple cost recording without a clear separation between raw material costs, labor, and factory overhead, so that product selling prices often do not reflect actual production costs. To address this problem, this activity was carried out through several stages, namely interviews to explore MSME needs and problems, production process observations, socialization regarding the importance of cost accounting systems, and direct training in the preparation and implementation of process costing. The results of the activity showed an increase in MSME owners' understanding of cost classification, unit cost calculations, and the preparation of production cost reports. After the process costing method was implemented, MSMEs were able to calculate costs more systematically and consistently, thus being able to determine more appropriate and competitive selling prices. In addition, the implementation of this method also contributed to increased cost management efficiency, transparency of financial information, and the managerial ability of business actors in making more appropriate decisions related to cost planning and control.

This research discusses the application of the sales budget as a tool for planning and controlling finished goods inventory. The aim of this research was carried out based on the application of a sales budget to find out how to implement a sales budget which can be used as a planning and control tool for finished goods inventory to optimize profits at CV Wecono Asri. The type of research used in this research is descriptive quantitative, namely providing a picture of the actual situation of the object under study based on facts, by collecting data processing such as collecting related data, namely raw material costs, labor costs and factory overhead costs. The data examined in this research is from 2021 to 2022 as a basis for calculating sales forecasts in 2023 which will then be prepared for implementing the sales budget. From the results of the research that has been carried out, it shows that the implementation of the sales budget at CV Wecono Asri is more controlled compared to before the sales budget was prepared because the resulting acquisition costs also increase due to the difference between the profit and loss budget report and the profit and loss realization report, which produces results The final difference in profit and loss was IDR 16,660. So with these results it is recommended that CV Wecono Asri prepare a sales budget, production budget, raw materials budget, labor budget and factory overhead budget, the company will get a greater profit than the previous year.  

Based on interviews and analysis, the management of Super Chicken Noodle Eatery conducts comprehensive production cost calculations in determining the selling price. They consider various factors, including raw material costs, labor costs, and factory overhead costs. Additionally, they also take into account external market conditions, such as competitor prices, the level of competition, and consumer preferences. By considering these various factors, the management strives to establish competitive selling prices in the market. However, they face several challenges in the pricing process. One of the main challenges is the unstable fluctuations in raw material prices, which can significantly impact production costs. Additionally, the high level of competition in the local market is also a factor to be considered. Furthermore, the management also struggles with adjusting prices to changes in consumer preferences. Another challenge faced is the increasing factory overhead costs that tend to rise over time. This demands careful and flexible analysis from the management in determining selling prices that remain competitive in the market. Through a comprehensive approach in calculating production costs and considering external factors, the management of Super Chicken Noodle Eatery strives to achieve competitive selling prices in the market while still maintaining profitability.

The purpose of this research is to test and analyze the effect of raw material costs, direct labor costs, and factory overhead costs on net profit. This research method uses quantitative research methods by paying attention to the type and source of data, namely secondary data obtained from corporate securities reports. The research population and sample are the financial reports of PT. Persada Engineering Ambassador from 2016 to 2022. The analytical methods used are descriptive statistical tests, classical hypothesis tests, multiple linear analysis tests, and hypothesis tests. The results of this research show that raw material costs have a significant effect on net profit, direct labor costs have a significant effect on net profit, and factory overhead costs have a significant effect on net profit.

 This study aims to analyze the determination of selling prices to increase sales at Sentra Tahu Berkah Jaya. Sentral Tahu Berkah Jaya is one of the businesses engaged in the production of tofu which has been established since 2003 located in Ganjar Agung, West Metro Metro City. The type of research used is case study research with observation and interview methods. The data processed is data in the form of basic price records such as raw material costs, labor costs and factory overhead costs. While the data analysis techniques used in the research are (1) data collection, (2) data reduction, (3) data presentation, (4) conclusion making. The results of the study show that the tofu production process has a major effect on determining the selling price.

The research aims to obtain results from the calculation of the cost of production and product selling prices from UD. Baroque. The data studied were from the results of company transactions and interviews with company owners.The method applied by the reviewers is descriptive qualitative using interviews and documentation.Based on this study, it states that the calculation of the cost price and selling price of UD. Barokah does not calculate the entire factory overhead expense, but the prices given by large companies have met the profit expected by UD. Barokah at a price of Rp. 700-800/Kg.