Differential Cost Analysis for MSEs in Cimahi Region

One of the most important things to make SMEs compete in a more competitive way is the price level of the product. The determination of COGS that will be the basis for determining the selling price can actually be determined from the start. he determination is based on the choice of decision-making alternatives. Errors in determining COGS will make mistakes in selling prices, where COGS that are too low will make prices too low and result in losses while COGS that are too high will make prices too high and result in uncompetitive products.
Determining the COGS of products developed from the research and development process is much more challenging than products that are only imitated. The challenge of determining COGS will be higher for products developed from research and development because the determination of COGS will start from the research and development process. In contrast to products that are produced from imitating other products, where producers do not carry out research and development activities so that the process of determining COGS will be different from producers who carry out research and development activities.
The community service that will be carried out is training in the form of simulations in alternative decision making, namely differential cost analysis, organized by lecturers of the Accounting Study Program, Faculty of Economics and Business Telkom University, namely Dr. Leny Suzan, SE, MSi, Muhammad Muslih, SE, MM, Willy Sri Yuliandhari, SE, Ak, MM, PhD, on Monday, June 19, 2023. In the simulation In the simulation, several interesting examples are given that emphasize the best alternative decision making on determining the cost of goods produced by MSEs in the Cimahi region. In addition to simulation, the delivery method will also be emphasized on interactive participants who can stimulate participants to share their experiences with other participants. The results obtained are very satisfying, the participants of MSEs are members of the Assisted Partners of PT Parakarsa Kokreasi Semesta, totaling 21 people who are very enthusiastic in participating in this community service implementation event, which can be seen from the many questions given and the enthusiasm of the participants in carrying out the pre tests, quizzes, and post tests given.