ANALISIS PENENTUAN HARGA POKOK ATAS USAHA PENGEMBANGBIAKAN IKAN TAWAR PADA BUMDES WATU AGUNG LAMPUNG TENGAH

Abstract

Village-Owned Enterprises (BUMDes) play a strategic role in improving rural economies through the management of productive business units. One of the business units developed by BUMDes Watu Agung, Central Lampung Regency, is freshwater fish breeding. As a newly established business, the enterprise had not yet developed a cost accounting system to determine the cost of production, resulting in limited financial information for pricing decisions and cost control. This community service program aimed to enhance the capacity of BUMDes managers in identifying production cost components and preparing production cost calculations using the full costing method. The program employed a participatory action approach consisting of four stages: initial assessment, cost accounting training, mentoring in production cost calculation, and evaluation. The results showed that all production cost components were successfully identified and classified into direct material costs of IDR 8,800,000, direct labor costs of IDR 1,200,000, and manufacturing overhead costs of IDR 2,394,444, resulting in a total production cost of IDR 12,394,444. The mentoring program produced a practical production cost calculation model while improving the managers' understanding of cost identification, systematic cost recording, and the use of cost information for pricing decisions.