摘要：ABSTRACT :Companies that mass produce and collect the cost of goods manufactured byusing the cost method. In this method the production costs collected for eachprocess during a specific period by the number of units of product producedfrom this process in the period concerned. Delicious bakery Bakery is one of theindustrial enterprises engaged in food. In addition to regular production, thecompany was also able to receive orders. Therefore, delicious bakery Bakeryrequires a calculation which can calculate the costs incurred in its productionactivities, in order to know how big the profit generated from the ordersreceived and executed. Discussion on the calculation of the cost of productiondetermination include the calculation of the company and is based theories.After processing there are no results from the calculation of the companyamounted to USD.. 31.33452 million. There are differences in production costcalculation according to the company and the calculation according to thetheory. This is due to the cost that should not be entered by the company at thetime of the calculation of overhead costs, ie costs of vehicle depreciation anddepreciation expenses cart
