<![CDATA[Micro, Small, and Medium Enterprises (MSMEs) play an important role in strengthening the local economy, but many MSME actors still face difficulties in calculating the cost of production and determining appropriate selling prices. This condition can lead to inaccurate pricing, reduced profit margins, and difficulties in evaluating business performance. Therefore, this Community Service Program (PKM) was conducted to empower MSME actors within the Gerakan Pemuda Ansor (GP Ansor) in Pagedangan District, Tangerang, through practical training in calculating production costs and determining appropriate selling prices. The activity aimed to improve participants’ knowledge and skills in identifying production cost components, calculating the cost of goods produced, and establishing selling prices based on accurate cost information and reasonable profit margins. The PKM was conducted at the GP Ansor Pagedangan office on April 4–5, 2026. The program involved five lecturers and students from Universitas Pamulang and 18 GP Ansor members who work as MSME entrepreneurs. The implementation consisted of preparation, implementation, and reporting stages. During the implementation stage, activities were carried out through material presentations, practical exercises, discussions, and question-and-answer sessions. The results indicated that participants gained a better understanding of production cost calculation and selling price determination and were able to apply the calculation techniques to their respective business activities. The program contributed to improving participants’ financial management skills and supporting more accurate and sustainable business decision-making.]]>
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