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Title: Product Costing In The Start-Up Business: Reflection From Entrepreneurship Education
Authors: Radianto, Wirawan ED
Keywords: Entrepreneurship Education, Cost Management, Project Based Learning, Accounting, Entrepreneurial Project
Issue Date: Jul-2011
Publisher: Proceeding of the 3rd IICIES, Creative and Cultural Entrepreneurship in The New Era – July 2011 – ISBN: 978-979-19081-3-9 – CIEL SBM-ITB
Citation: Radianto, W. E. (2011). Product costing in the start-up business: Reflection from entrepreneurship education. In Proceeding of the 3rd IICIES, Creative and Cultural Entrepreneurship in The New Era (pp. 393-398). Retrieved from
Abstract: Managing cost is the important pan of the business. There are several purposes why entrepreneur calculates cost of product such as budgeting and pricing. Using 26 business groups of entrepreneurial project, the purpose of this study is to investigate the obstacles of calculating cost of products. The other purpose of this study is to investigate to what extend cost management course contribute to student entrepreneurial projects: especially in the start-up the business. This study use two method namely traditional method (in class method) and active learning method. Project based learning, focus group discussion, and presentation are applied as active learning method in this study, This study find that the most critical part for student in calculating cost of product is to determine which cost is overhead cast and which are not. Student also find difficulties to identify cost behavior namely variable cost, fixed cost, and semi-variable cost. The most important finding is that all the student agree that project based learning is better than traditional method (lecturing), Students can understand deeper and calculate cost more accurately when they involve in the project.
Appears in Collections:Lecture Papers International Published Articles

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