Full Costing Method for Pricing Cattle Feed in Kertawangi Village

COMMUNITY SERVICES
CALCULATION OF THE COST PRICE OF FEED AND CONCENTRATES USING THE FULL COSTING METHOD
FOR DAIRY FARMERS IN KERTAWANGI VILLAGE

Community service led by Willy Sri Yuliandhari, SE, MM, Ak, Ph.D, with two members, Ardan Gani Asalam, SE, M.Ak, BKP, and Harrys Sudarmadji, S.E., on June 28, 2024 at PKBM Bina Terampil Mandiri (BTM) Kertawangi Village, Cisarua District, West Bandung Regency, this time aimed at dairy farmers in Kertawangi Village. This activity was assisted by PKBM BTM, which supported from exploring with the community to providing a place for activities, with a total target of 32 farmers.

The purpose of this community service is to provide an understanding of the calculation of the cost price of feed and concentrates using the full costing method for dairy farmers in Kertawangi Village. Farmers often experience difficulties in feeding, both main and supplementary feed (concentrates). The main problem identified was the calculation of feed costs from the selection of feed used. This feed cost is the biggest burden for farmers, so an accurate calculation is needed. Therefore, calculating the cost price of feed and concentrates using the full costing method is very important to ensure that the costs incurred are effective and efficient. The implementation of this activity received a positive response from the target community, with 79.4% strongly agreeing and 20.6% agreeing with the implementation of this community service.