摘要：This study aimed to calculate the cost of production orders which are calculatedby counting the enterprise and to compare the cost of production orders Fullcosting method and the price of using Cost-Plus Pricing. There are differences incalculation results between the company and author of Full Costingmethod. According to the company's cost of production orders obtained for USD226,802,032.5 but according to calculations by the author Full costing methodCOGM orders amounting to USD 209,709,164.2 of both can be found asignificant difference amounted to USD 17,092,868.3. The calculation result ishigher compared with firms that use the author Full costing method. This occursbecause of differences BTKL calculation and cost calculation nonproduksi incompanies with BTKL, BTKTL, and cost nonproduksi the author. In additionthe company does not enter into the calculation of auxiliary ingredients BOP.
