摘要:ABSTRACT :Here the authors take one example of the calculation of the cost of productionorders that used the company with a full costing method. Things I want toanalyze is how much does the cost of production orders with calculations thatused the company and how much does the cost of production orders by using thefull costing method. Thus, whether the method should be used to calculate thecompany's cost of production orders. Author in conducting research using thetwo methods in terms of collecting data and information, namely by conductingdebriefing interviews with regulators related to the problem are discussed. Afterthe data has been obtained, the authors then perform calculations in accordancewith two existing methods, the method used by employers, and the full costingmethod.