摘要：ABSTRACT :This research discussed about determination of the selling price for theproduction orders on Aneka Ukir Jepara. The aim is to find out the size of thesale price is determined based on the cost of the product according to thecompany and according to full costing. So it can be known whether thecalculation of the cost of the company's products better when compared withfull-costing method. In collecting the data, the writer used library research andfield research. Library research is the source of the data obtained from variousbooks and literature related to the cost of the product. While field researchmethods are required to collect data directly from the source by interviewing theparties involved. From the results of this study can be concluded that thecalculation of cost of goods as a determinant of the product according to the fullsale price is more accurate costing in analyzing production costs from thecalculation of the cost of the company's products. That is why Aneka UkirJepara should use costing method as the basic to determine the selling price willbe charged to the buyer.
