摘要:As of this writing that the company described the production based on orders toorder cost calculation to determine the cost of production companies. In thiswriting, the methods used in calculating the order cost is employed by acompany which would then be compared with the full costing method and theresults of these calculations will be found which would be more profitable andefficient if later determined the sale price. Companies should use the full costingapproach in determining the cost of production because the production cost pricecalculation of the order by using the full costing method is more accurate thanthe order cost method according to the company.