This service aims to improve the understanding and skills of MSME entrepreneurs in calculating production costs using the full costing method at the geprek chicken business located on Jl. Dr. Sudarsono No.34, Cirebon. Full costing was chosen because it provides a complete picture of production costs, including overhead costs that are often ignored by MSME entrepreneurs. This service was carried out using a qualitative method through direct interviews with MSME entrepreneurs to identify costs and to determine production costs. The results of this service with the application of full costing show that the total production cost in a period of 1 month is Rp. 11,700,000 with a Cost of Goods Manufactured (COGS) per portion of Rp. 7,446.67 and produces a profit percentage of 243.03%. In conclusion, this service can make a real contribution in improving the management skills of small and medium enterprises in the culinary field, especially by optimizing the calculation of production costs with the full costing method for geprek chicken

The purpose of this study is to analyze the effect of operational costs and operational costs on sales volume. The research method used is quantitative research. The data used is in the form of secondary data, namely the financial statements of PT. XYZ on type C motorcycle products in 2016-2020. Based on multiple linear regression analysis tests, the results of (1) operational costs did not have a significant effect on sales volume, (2) promotional costs did not have a significant effect on sales volume, and (3) operational costs and promotional costs did not have a significant effect on sales volume.