Development of a training model for calculating traditional snack production costs with a comparative raw material approach to improve MSME business capabilities

Authors

  • Ira Murwenie Universitas Garut
  • Erik Kartiko Universitas Garut
  • Abdul Fatah Hassanudin Universitas Garut
  • Alam Avrianto Universitas Garut
  • Kurnaeli Universitas Garut
  • Duduh Sujana Sekolah Tinggi Ilmu Ekonomi Ekuitas
  • Rahmina Puspa Politeknik Pajajaran Insan Cinta Bangsa Bandung

DOI:

https://doi.org/10.33474/jp2m.v6i4.23624

Keywords:

community, comparative approach, cost of goods manufactured

Abstract

This community service program developed a structured training model to enhance the business capabilities of Micro, Small, and Medium Enterprises (MSMEs) in the traditional snack sector, focusing on production cost calculation using a comparative raw material approach. Many MSMEs face challenges in optimizing costs and setting appropriate prices, which reduces profit margins. The training was designed to strengthen participants’ analytical skills in determining production costs, calculating selling prices, and projecting profits by comparing alternative raw materials. Evaluation of the program was conducted through pre-tests and post-tests to measure knowledge improvement regarding cost analysis and raw material management. Statistical analysis revealed a t-test value of 0.9306, indicating a significant improvement in participants’ understanding and practical ability to apply cost calculation methods after the training. These results demonstrate that the training model effectively enhances MSME actors’ capacity to optimize production processes, manage resources more efficiently, and make better-informed strategic decisions. Overall, the model shows strong potential to support MSME sustainability and competitiveness in the traditional snack industry.

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Published

2025-09-09

How to Cite

Murwenie, I., Kartiko, E., Hassanudin, A. F., Avrianto, A., Kurnaeli, Sujana, D., & Puspa, R. (2025). Development of a training model for calculating traditional snack production costs with a comparative raw material approach to improve MSME business capabilities. Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M), 6(4), 1106–1120. https://doi.org/10.33474/jp2m.v6i4.23624

Issue

Vol. 6 No. 4 (2025)

Section

Articles

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Copyright (c) 2025 Ira Murwenie, Erik Kartiko, Abdul Fatah Hassanudin, Alam Avrianto, Kurnaeli, Duduh Sujana, Rahmina Puspa

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