摘要：The use of sale price plus the cost of production with princing method has animportant role in the management decision to determine the sale price of aproduct. The aim of natural authors of scientific writing is to know the sellingprice calculation and production according to the company according toaccounting theory. The method used in this paper is field study and book studyin which data and information obtained through direct interviews * with partiesassociated with the data needed, and by reading books that are related toscientific writing. The calculation of the selling price according to bothproduction companies and according to the theory of cost accounting, there aredifferences. Results of calculations performed according to the results of smallercompanies compared with the calculation according to cost plus methodprincing.. Bibliography (1999 2007).
