摘要：Companies that produce products together in general faced problem of how tocharge or allocate costs with a fair way to all kinds of products together. Aim toallocate the cost of joint products is to know the cost of goods and thecontribution of each product along with all profits obtained by the companyprofits. In allocating joint costs are four methods that can be used, the relativesales value method, Method of physical units, a simple average method, theweighted average method. But in scientific writing uses only relative sales valuemethod because this method is widely used in the allocation of shared costs. Thecosts of the Company in January 2007 as Raw Material Costs USD 2,676,013,Rp4.185.000 Labor Cost, Overhead Cost Rp7.596.380 Factory, Cost ofProduction for Rp14.457.393,.. Mexi Girl Rp2.676.013 raw material costs, laborcosts Rp4.080.000, Rp8.293.502 factory overhead costs, additional costs afterthe Separation Point Rp219.790, Cost of production of raw material costsRp15.269.305.Gosz Black Rp2.676.013, labor costs Rp4.080.000 labor, factoryoverhead costs Rp8.293.502, additional costs after the separation pointRp235.600, Rp15.285.115 production cost price. The big difference between thecompany and author calculations caused the company to unify the additionalcosts and corporate overhead costs do not include the cost of depreciation offixed assets to the factory overhead costs. The Company is also better to usefull-costing method because it is more accurate and cost allocation method alongwith the costs calculated exactly, namely the inclusion of depreciation costs inthe calculation.
