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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 study aims to analyze the application of the full costing method in determining the cost of goods sold at a Sukoharjo Village-Owned Enterprise (BUMDes). The full costing method is an approach that assigns all production costs, both fixed and variable, to the product. It is expected to provide more accurate cost information than the traditional method currently used by BUMDes. This study used a qualitative descriptive approach, using a case study of a BUMDes Sukoharjo that produces traditional foods such as clorot, geblek, and lanting. Data collection techniques included interviews, observation, and documentation.The results indicate that the method currently used by BUMDes Sukoharjo does not capture all production costs, particularly equipment depreciation and other fixed overhead. Calculating the cost of goods sold using the full costing method yields a higher value than the previous method. This difference occurs because the full costing method comprehensively considers all cost elements, providing a more accurate basis for setting selling prices. By implementing the full costing method, BUMDes can improve cost management efficiency and obtain more accurate information for managerial decision-making. Furthermore, applying the full costing method enables BUMDes to better understand the impact of fixed costs on the overall profitability of their products. By factoring in all costs, including overheads and depreciation, BUMDes can make more informed decisions regarding pricing strategies and resource allocation. This method also allows for greater transparency in cost structures, which is essential for effective financial planning and budgeting. Ultimately, the full costing method will contribute to improved financial sustainability and long-term profitability for BUMDes Sukoharjo, helping them navigate challenges in the competitive market of traditional food production.

In global competition, companies must be able to set competitive selling prices. Production cost components such as raw material costs, direct labor costs, and factory overhead costs are all included in the cost of goods manufactured. This study analyzes the COGS with Job Order Costing at PT. XYZ, a make-to-order company. The study was conducted by comparing COGS with Job Order Costing between Box Roller Conveyor and Bag Stop & Go Belt Conveyor as well as material usage and outsourcing. The results of the study indicate that Job Order Costing at PT.XYZ accurately traces the contribution of material costs and outsourcing to total production costs, and evaluates efficiency and cost control on each project with different characteristics. The use of Job Order Costing shows that Bag Stop & Go Belt Conveyor has a higher COGS of Rp299,655,813 than the COGS of Box Roller Conveyor of only Rp209,740,142. The cost structure shows that outsourcing is the most dominant component, reaching more than 98% of HPP on Bag Stop & Go Belt Conveyor, while raw material costs contribute less than 3%, so it can be concluded that the outsourcing vendor management strategy greatly affects the efficiency of production costs at PT. XYZ.

Because it is used to establish the product's selling price, the cost of manufacturing is a crucial figure. The cost of labor, raw materials, and manufacturing overhead must all be taken into account when compiling the cost of manufactured goods. Giving the wrong selling price is the issue Micro, Small, and Medium-Sized Businesses are facing. The full costing conduct is one of the techniques required to determine the cost of things produced in an accurate manner. Qualitative data is used in this kind of study. The cost of commodities produced at the Ayy Slime company in Kediri City is the focus of this study. The owner of the Ayy Slime company was directly interviewed for this study. According to the study's findings, the Ayy Slime company did not calculate the cost of goods produced correctly. Because of the presence of several factor, including fixed overhead costs that include uncalculated building and equipment depreciation costs, have an impact on the selling price calculation.

The development of the digital era brings new challenges and opportunities for micro businesses, especially in pricing bamboo handicraft products in Lembur Awi. The phenomenon of easy access to information and digital marketing makes it easier for consumers to compare prices, so pricing strategies become a crucial factor in maintaining business competitiveness. This study aims to analyze the pricing strategy applied by bamboo handicraft micro businesses in Lembur Awi, identify factors that influence pricing, and understand the influence of digital platforms on the pricing strategy. The research method used was a qualitative approach with a case study, involving in-depth interviews, observation and documentation as data collection techniques. The results showed that businesses use a pricing strategy based on the calculation of production costs adjusted to market conditions and digital competition. The utilization of digital platforms such as social media and e-commerce provides opportunities to expand the market while demanding adaptation of pricing strategies that are more flexible and responsive. Good financial management and integrated administrative systems also play an important role in making effective pricing decisions. This research concludes that a combination of costing, utilization of digital technology and product innovation is key to the success of bamboo craft businesses in the dig era.

Calculating the Cost of Goods Sold (COGS), also known as Job Order Costing (JOC), is a method of accumulating production costs for companies that manufacture goods based on specific orders. In this method, costs such as raw material costs, labor costs, and overhead costs are calculated separately for each order. By calculating COGS, companies can achieve efficiency in their expenditures and maximize production results to gain customer satisfaction. Therefore, this research aims to calculate the COGS for D’goalsport products so that the goods produced are efficient and generate profit for the business. The method used for calculating the Job Order Costing (COGS) in this paper is the Job Ordering Costing method. Based on the calculations performed, the Job Order Cost for each pair of pants produced is IDR 93.475. Thus, it can be concluded that the COGS for D’goalsport products still provides room for a Break-Even Point (BEP) cost of 50-100% according to market price.    

As a result of rapid technological progress, increased competition, and the global opening of markets, local markets have been flooded with a large number of foreign products of superior quality compared to local products. This has exposed Iraqi economic units to numerous pressures for various reasons, most notably the high cost of their products and the low quality of their products. This requires these units to seek solutions that lead to the provision of a high-quality product capable of competing with foreign products in terms of price and quality, thereby achieving customer satisfaction. Therefore, the research aims to integrate the two techniques of Attribute Based Costing and process reengineering and to demonstrate their role in improving product quality. The researcher reached a set of conclusions, the most important of which are The weakness of the costing system applied at the research sample factory, its failure to accurately monitor and identify cost elements throughout the product lifecycle, and the management's lack of interest and awareness in implementing contemporary costing techniques and their role in improving the quality of its products, thus ensuring their sustainability. The integration of specifications-based costing with process reengineering technology has added substantial improvements to product specifications, aligning them with customer requirements and needs, and leading to improved product quality.

The studies of J. Lave and L. Silverman, which, with the help of the proximity technique,demonstrated that only through a closeness between time and space can relevant results be obtained toachieve a superior performance under the given conditions of the current health system, in our opinion,outlines the idea that the application of the Time-Driven Activity-Based Costing (TD-ABC) method is themost suitable solution. The complexity of TD-ABC operations is found in the time equations needed todetermine the resources consumed by each activity. Using these equations, it is easy to update the modelby adding an additional activity. This simplification would allow the multiplication of the activities to betreated without presenting difficulties in the distribution of resources. In fact, what we have here isclearly an "autonomous method of equivalence" that uses working time as a unit of equivalence. Themain objective of our concerns is to identify the determinants of the time required to start, perform andcomplete medical procedures in an ambulatory clinic organized in 15 medical offices. As a reaction to thecriticisms of some authors regarding the difficulty of measuring time for establishing the time drivers ofthe TD-ABC method, in the scientific approach carried out we tried to model the activity times with thehelp of the multiple regression model. We believe that the values ​​estimated and obtained with the help ofthe Automatic Linear Modeling factor analysis model eliminate the imperfection of the TD-ABC methodhighlighted by the authors S. Hoozée et al (2009) regarding subjectivity and instability in themeasurement of activity times.