摘要：A company has a goal to obtain an adequate income and to expand her business.One way that can be done by the company is analyzing the pricing of goodsmanufactured that are used with the appropriate method so that it can maximizeprofits. There are two methods applied by the company that is full costingmethod, and variable costing methods. Both methods have a great influence forthe profits of a company that depends on the presence or absence of inventories,production and sales levels. Error in choosing the appropriate method fordetermining the cost of production in a company will cause the incomegenerated is not maximal From the results of research on the author bycomparing the two methods, methods and Full Costing Variable Costing.
