摘要:Scientific writing is about the determination of the selling price for shoeproduction orders at PT. Indricipta Aditama. This research aims to know the sizeof the selling price is determined based on cost price of products by companiesand by a full costing. So that can be known whether the calculation of the cost ofthe company's products better when compared to full-costing method. Datacollection methods used by the author is a research library and fieldresearch. Research literature that is the source of the data obtained from variousbooks and literature relating to the cost of the product. While the field researchmethod is to collect the necessary data directly from the source by interviewingthe relevant parties. From this research we can conclude that the calculation ofcost price selling price of the product as a determinant of full costing moreaccurate according to the analysis costs - production costs from the calculationof the cost of the company's products. For it is better for. Aditama Indriciptashould use the full costing method as the basis for determining the selling pricewill be charged to the customer.