PENETAPAN DAN PENERAPAN HARGA POKOK PENJUALAN SAPI PADA UD. RAJA FARM DI DESA SALAWAT KECAMATAN BATU KELIANG KABUPATEN LOMBOK TENGAH

I Gusti Agung Didit Eka Permadi (Sekolah Tinggi Ilmu Ekonomi 45 Mataram)
I Gusti Ayu Oka Netrawati (Sekolah Tinggi Ilmu Ekonomi 45 Mataram)
Asri Oktiani (Sekolah Tinggi Ilmu Ekonomi 45 Mataram)
Bagus Oka Mahadi Putra (Sekolah Tinggi Ilmu Ekonomi 45 Mataram)
L. Gede Ahmad Yuna Niza Maulana (Sekolah Tinggi Ilmu Ekonomi 45 Mataram)

DEVOTE: Jurnal Pengabdian Masyarakat Global
Vol. 2 No. 2 (2023): Devote : Jurnal Pengabdian Masyarakat Global, Desember 2023

This community service activity aims to provide training in the form of a simulation of the calculation of the cost of goods sold which is the basis for determining the selling price of cattle to farmers at UD. Raja Farm. The conclusion obtained from this community service activity is that this activity takes place within one day which begins with a basic and systematic explanation of the method of determining the selling price with a full costing approach. Suggestions that can be given by the Community Service Team to UD. Raja Farm that the determination of the selling price of cattle must be calculated based on the cost of goods sold because the costs during maintenance can be identified with a full costing approach so that it can determine the appropriate selling price so that cattle farmers can get greater profits.