摘要：Price point is a sacrifice of economic resources to acquire assets. The elementsinclude the cost of raw materials, labor costs and factory overhead costs. Intaking into account the cost elements of production into the price, there are twoapproaches that full costing and variable costing. Collection methods wereconsisted the cost of your order and the cost of the masses. Benefits of the costof production per order including setting the selling price will be charged tocustomers. In determining the price of using the proportion of the productioncompany by Cost of Raw Materials. In This study, the Company does notclassify labor costs, and costs other than raw material costs and labor costsincluded in other expenses without detailing these costs into the cost ofproduction or non-production costs. In this case the cost of production is set toohigh. The company should classify fees and charges so that the cost ofproduction which can produce more accurate and true. Key Words : full costing, method, product costing
