Purpose: This community service activity aims to improve the knowledge and practical skills of members of the Women Farmers Group in Tangerang City in calculating Cost of Goods Sold, determining selling prices, and estimating business profits more accurately.
Methodology: The activity was conducted through a structured community empowerment approach consisting of partner identification, field observation, preparation of training materials, socialization, education, practical training, and simulation. The training focused on simple cost accounting practices, including the identification of raw material costs, supporting materials, packaging, labor, electricity, water, transportation, equipment depreciation, and other indirect costs.
Result: The activity received positive responses from participants, with an average of 87.1% rating scores of 4–5 across twelve evaluation indicators. Participants were also able to practise calculating production costs, Cost of Goods Sold, selling prices, margins, and simple profits, while 83.3% of the documented program outputs were achieved.
Conclusions: Participants identified key cost components and practised calculating production costs, Cost of Goods Sold, selling prices, and profits. The 38 post-activity responses were dominated by scores of 4 and 5, indicating strong participant acceptance and practical usefulness of the cost-calculation template.
Limitations: This activity was conducted with one partner group, namely the Women Farmers Group in Tangerang City, so the results cannot be fully generalized to all micro-enterprises or community-based business groups.
Contributions: This article contributes practical guidance for community empowerment, cost accounting literacy, and the development of women-led micro-enterprises, particularly in agricultural and local food-based businesses.