摘要：In providing a potential benefit in the calculation of COGS (Cost of Production),required a more precise calculation of COGS and accurately, which in this case,the authors will try what the full costing method can be applied in determiningthe HPP is more in accordance with accounting principles and acceptedby general. In line with this research aimed to know the difference between thecalculations made by the companies HPP HPP conducted with theauthor.Therefore, the authors try to explain and discuss the full costing methodto clearly and systematically. Thus, we can conclude that there are differences inthe calculations were partially done for this company by using the methodsapplied by the authors. This difference occurs because different systems used,and this may affect the determination of the HPP.
