摘要：In providing a potential benefit in the calculation of COGS (Cost of Production),In need of a more precise calculation of COGS and accurate. Where in this case,the authors will try what the full costing method can be applied in determiningthe HPP is more in accordance with accepted accounting principles and inpublic. In line with that research be directed in order to know the differencebetween COGS calculation which is done in company with the HPP are doing awriter. Therefore, the authors try to explain and discuss the full costing methodto clearly and systematically. Thus, it can be concluded that there are differencesin the calculation of COGS are doing this with a company over which themethod was applied by penulis.Perbedaan occur due to differences in systemsthat use, and this may affect the determination of the amount of HPP.
