<![CDATA[Hapsari Cookies faces limitations in global competitiveness due to a suboptimal production-costing system and an inability to meet international export standards fully. This situation hinders cost efficiency and opportunities for global market expansion. This activity aims to analyze strategies to increase Hapsari Cookies' global competitiveness by implementing Activity-Based Costing (ABC) and complying with international export standards to support market expansion. The Community Service Program, which aims to increase the global competitiveness of Hapsari Cookies' MSMEs in Wonosari, Yogyakarta, is implemented through a series of structured activities focused on optimizing production cost management and ensuring compliance with international export standards. The main target partner for this community service activity is Hapsari Cookies' MSMEs in Wonosari, Yogyakarta. Data collection was carried out through interviews, observations, documentation, and questionnaires. The instruments included interview guidelines, observation sheets, structured questionnaires, and export-standard checklists. Data were analyzed using qualitative descriptive analysis to assess export-standard readiness and quantitative analysis using Activity-Based Costing calculations to compare production costs before and after ABC implementation. The results show that implementing Activity-Based Costing produces more accurate and efficient production cost calculations and supports competitive pricing. In conclusion, the implementation of Activity-Based Costing and compliance with international export standards have been proven to improve cost efficiency and strengthen Hapsari Cookies' global competitiveness.]]>
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