摘要：The purpose of this report on the Job Training is set up to calculate the cost ofgoods to be loaded to the product, after the known prices of products it can alsospecify the selling price of these products. From the discussion thatthe writercan do at the conclusion that the company in implementing the production costprice calculation does not match the full costing method. The cause of thesedifferences is the calculation of factory overhead costs. According to thecompany's calculation does not distinguish fixed factory overhead costs withvariable factory overhead costs, while according full costing method ofseparating between the BOP and BOP remained variable,the writer's opinion thecompany should use the full costing method to determine the cost of productionand selling price appropriately and correctly .
