Pelatihan Menentukan Harga Pokok Kandaure Toraya Pada Siswa Disabilitas Tangmentoe

Abstract

This community service program aims to improve the understanding and skills of students with disabilities in determining the cost of goods for the Kandaore product in Tangmentoe. Cost calculation is essential because it affects selling prices and business sustainability, yet many students still experience difficulties in calculating production costs accurately. The program was implemented through preparation, socialization, training, practice, discussion, evaluation, and mentoring. Learning materials covered production cost components, cost of goods calculation, and simple selling price determination using practice-based and participatory approaches to strengthen understanding and active involvement. The program improved students’ knowledge and skills in calculating production costs and determining appropriate selling prices. Participants also showed greater motivation, self-confidence, and entrepreneurial awareness. Their understanding of business management increased, particularly in organizing cost components systematically, improving cost efficiency, and making rational pricing decisions. Overall, the program contributes to the economic empowerment of students with disabilities by strengthening entrepreneurial competencies and basic business management skills. It is expected to support sustainable vocational education and foster long-term economic independence.