摘要:In manufacturing companies, often encountered one or several types ofprocessing of raw materials in a production process can produce two or moretypes of products. The problem is the allocation of total production costs to eachproduct. This allocation is needed to determine the cost of a product and a clearcorporate financial reporting. So the company can determine the selling pricecompetitive and can see more clearly the companys financial condition. Thepurpose of this paper the authors do is to find treatments and products togetherwith the cost allocation of each product produced by the Company Bran SourceBlessing and gross profit due to treatments and products together with costallocation. The end result is that the authors find Bran Source BlessingCompany has two (2) The main products and one (1) products. However, to theCompany Bran Source Thanks to increasingly advanced, author beraharapbookkeeping company can do better.