摘要：ABSTRACT :Printing is a business in which the implementation process begins with rawmaterials in the production and ending with the finished product. At companiesthat produce according to orders, the ability to determine prices according tocost and profit levels who want to obtain badly needed. Scientific writing wasconducted to determine the classification of costs on printing Fajar Utama and toknow the cost of printing orders at Fajar Utama so it can be used to determinethe selling price by using the full costing method. The results of this analysisindicate order cost and sale price charged by using the full costing method islower than the cost of printing order is determined by Fajar Utama. This is dueto different loading and production costs have not entered the calculation ofBOP.
