摘要：ABSTRACT :Booming and the world at this moment making industry to increaseproductivity. Orders received by a company will spur the development of thebusiness unit for them to improve, because the gains or profits derived will bemore and more along with increasing orders. But it requires careful control andaccuracy in financial calculations, because this section is one of the centralactivities of business units. Every small activities of a business unit, wouldrequire funding. Determination of order cost is one way of using the ideal thingto do. Determination of order cost is crucial for a company in determining theprice to consumers. If the order cost calculation is not accurate, thus will resultin the selling price charged to customer is too high or too low.. In contrast to thecalculations performed by companies that do not include the cost of electricity,telephone expenses, depreciation, etc. in the factory overhead costs.REFERENCES (1992-1999).
