PENENTUAN HPP LELE PADA PETANI LELE DI KECAMATAN GEGER KABUPATEN MADIUN

Cost accounting is a quantitative method that accumulates, classifies, summarizes and interprets information for the following three major purposes: Operational planning and control, Special decisions, and Product decisions. Cost accounting is needed by business people to smooth business. Catfish farmer is one of the business people who need cost accounting. Cost accounting can be used for determining selling prices. Based on the need for cost accounting to determining selling price, this service is carried out. This service aims to help small and medium enterprises (SMEs) of catfish farmers in determining the cost of producing catfish per kilogram. The classic problems faced by the catfish farmers is related to defining selling price. Hence, partners find difficulties in calculating the profit from their activities. The method of community service implementation used is observation, interviews and document collection needed to calculate the production costs. The results of the community service shows the production cost of catfish was Rp. 16,998 per kilogram. Knowing the cost ofcatfish production will make it easier for catfish farmers to set the selling price of catfish in the market.