摘要：Companies whose production is based on an order to calculate the mass and costof production to determine the selling price. This research aims to know the sizeof the cost of production and sale pricing will be charged to customer andconsumer. In this writing, the methods used in calculating the cost of theirproduction is employed by a company which would then be compared with thefull costing method in determining the selling price. And the result will beknown to determine which ones would be more beneficial in determining theselling price, so it will know the profit will be obtained. From the results of thestudy authors, there are calculations according to the company to produce asingle rack cabinet stacking with the cost of production amounted to USD2,570,730.75 with a selling price of USD $ 3,213,413.43 per cabinet.Companies should use the full-costing approach in determining the cost ofproduction, because the calculation uses the cost of production with a fullcosting method is more accurate than the cost method of production accordingto the company.
