This report is created in the course of management accounting (business) is the study about the practical application of management techniques to control and report the financial health of the organization involved with the analysis. Planning.We offer a product about people who love animals, such as dogs, which are animals that most individuals are often very popular culture in the society. The problem or disease about dogs there, such as disease tighter.We invent ways of animal care we love making sanitary napkin of the dog. Reduce the situation of blood stained dirty dog is to save time. It also prevents disease to occur.