Penguatan Manajemen Biaya Produksi untuk Meningkatkan Daya Saing dan Kinerja Keuangan Perusahaan

Abstract

This community service initiative aims to enhance the understanding and capabilities regarding production cost management at CV Surya Bahari Lampung, thereby supporting production efficiency and the company's financial performance. The challenges faced by the partner included suboptimal recording and control of production costs, as well as the absence of a structured cost management system. The initiative employed a Participatory Action Research (PAR) approach, involving observation, discussions, training, and direct mentoring for the owner and employees. The results indicate an improved understanding of production cost management, raw material usage efficiency, and operational cost control. Furthermore, the partner is now able to implement more systematic cost recording practices. Consequently, this activity has positively impacted the company's production efficiency and financial performance.