摘要:To gain the company potential benefit, the of Cost of Production and profit,required the calculation more precise and accurate. The study tried to applythe full costing method in determining the Cost of Production in accordancewith accounting principles and accepted by public, and to know the Cost ofProduction calculations made by company. Cost of Production conducted withthe author. Therefore, the authors tried to explain and discuss the full costingmethod with a clear and systematic. The study found that the Cost of Productioncalculations performed for this company by using the methods applied in thisstudy was differ than that of calculated by the company. . The difference wasdue to the differences in the systems used, which ultimately might affect thedetermination of the amount Cost of Production. And it was suggested toevaluate and compare this finding for the benefit of the business companyperformances in the futur