摘要：As of this writing that the company described the production based on orders toorder cost calculation to determine the selling price. This writing to know thesize of order cost and the determination of the selling price will be charged tothe customer. In this writing, the methods used in calculating the order cost iscost plus pricing method with a full costing approach, which would then becompared with the calculation of a company that eventually resulted in theselling price of USD 26 229 for firms and USD 32 695 for the cost plus pricing,which has a difference of Rp 6466 . Companies should use the method of costplus pricing is a full costing approach in determining the cost of productionbecause the calculation of the cost of production orders using cost plus pricingmethod is more accurate than the order cost method according to the company.
