摘要:Scientific writing is about the determination of the selling price for shoeproduction orders on SEMOGA JAYA home industry. This research aims toknow the size of the selling price is determined based on cost price of productsby companies and by a full costing. So that can be known whether thecalculation of the cost of the companys products better when compared tofull-costing method. The data collection methods used by writer is a researchlibrary and field research. Research literature that is the source of the dataobtained from various books and literature relating to the cost of the product.While the field research method is to collect the necessary data directly from thesource by interviewing the relevant parties.. For that should SEMOGA JAYAhome industry should use the full costing method as the basis for determiningthe selling price will be charged to customer.