Production Cost and Selling Price Determination for Okra Nusa Nuggets in Sialangmunggu Women's Farmer Group

Abstract

This community service program aimed to improve the knowledge and practical skills of the Okra Nusa Farmer Women’s Group in Sialangmunggu Village regarding the calculation of production costs per unit and the determination of appropriate selling prices for Okra Nusa Nuggets. The program was implemented through an extension and training approach. The extension session introduced participants to the concepts of production costs, including raw materials, direct labor, and manufacturing overhead, as well as pricing methods. The training session provided hands-on practice in calculating production costs per unit and determining product selling prices using actual production data. Participants were actively involved throughout the program through lectures, discussions, question-and-answer sessions, and practical exercises. Program effectiveness was evaluated using pre-test and post-test assessments to measure participants’ knowledge before and after the training. The results demonstrated a significant improvement in participants’ understanding of production cost calculation and selling price determination. The program also contributed to the development of teaching materials for the Cost Accounting course and supported the preparation of a scientific article for publication. Overall, the activity enhanced the participants’ financial management capabilities and strengthened their capacity to make more accurate and sustainable pricing decisions.