期刊名称：Faculty of Computer Science and Information Technology
出版年度：2008
卷号：0
期号：0
语种：English
出版社：Faculty of Computer Science and Information Technology
摘要：The main problem faced by every company today is how to produce higherquantity and better quality products than other companies, in addition toproduction costs and main price as determined by the company. Havingproducts produced by way of order is one of company strategies in marketingproducts because determining main price of ordered products indicates one ofmanagement functions which is very essential. The aim of this writing is to findout calculation in determining main price of ordered products according toperception of company and according to Cost Accounting Theories. Beforedetermining main and selling price of ordered products, a company should plancarefully the purpose of determining such price so the company will know thebest policy and decision to be taken in the future. So the writer used FullCosting method approach. Full Costing is an activity-based method indetermining main price of production. Hence such method can provideinformation on main price precisely and accurately. The method is useful forcompanies providing informative cost product. For this reason, it isrecommended for the company to use the Full Costing method.
