摘要：As of this writing that the company described the production based on orders toorder cost calculation to determine the selling price. The purpose of this paper isto know how much the cost of production and sale pricing will be charged to thecustomer. In this writing, the methods used in the calculation of the order cost isapplicable by the company which would then be compared with the full costingmethod in determining the selling price and the results of these calculations willbe found which would be more beneficial in determining the selling price, so itwill be known income earned. Companies should receipts calculation with a fullcosting approach in determining the cost of production, because the calculationof the cost of production orders by using the full costing method is moreaccurate than the order cost method according to the company.
