Pedampingan Penyusunan Biaya Produksi Pada Usaha Kreativitas Anak Di Panti Asuhan Kristen Tangmentoe

Authors

  • Marchelin Marchelin Universitas Kristen Indonesia Toraja
  • Mince Batara Universitas Kristen Indonesia Toraja
  • Stefani Marina Palimbong Universitas Kristen Indonesia Toraja
  • Elisabet Pali Universitas Kristen Indonesia Toraja
  • Olivia Devi Yulian Pompeng Universitas Kristen Indonesia Toraja

DOI:

https://doi.org/10.58374/jmmn.v3i2.266

Keywords:

cost of goods manufactured, training, participatory

Abstract

This community service activity aims to provide assistance to the children of the Tangmentoe Orphanage regarding the preparation of production costs in the child creativity business at the Tangmentoe Christian Orphanage where all this time the orphanage children have participated in many skills training to improve creativity, but in determining the selling price following the selling price in the market. In terms of determining the selling price, the production price of each production from the creativity of the orphanage children is needed. By using participatory methods carried out in assisting the preparation of production costs in this activity, the orphanage children have knowledge about the preparation of production costs on all the results of the orphanage children's creativity. And through this activity, orphanage children also have strong motivation in planning to start and manage a business.

References

Cooper, R., & Kaplan, R. S. (1998). The design of cost systems: Activity-based costing. Prentice Hall.

Hansen, T., & Mowen, M. (2014). Cost management: Accounting and control. Cengage Learning.

Horngren, C. T., Datar, S. M., & Rajan, M. V. (2012). Cost accounting: A managerial emphasis. Pearson Education.

Sudarmadji, S., Haryono, B., & Suhartanto, H. (2005). Teknologi pengolahan tempe. Gadjah Mada University Press.

Published

2024-06-28

How to Cite

Marchelin Marchelin, Mince Batara, Stefani Marina Palimbong, Elisabet Pali, & Olivia Devi Yulian Pompeng. (2024). Pedampingan Penyusunan Biaya Produksi Pada Usaha Kreativitas Anak Di Panti Asuhan Kristen Tangmentoe. Jurnal Masyarakat Mengabdi Nusantara, 3(2), 01–05. https://doi.org/10.58374/jmmn.v3i2.266