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This study aims to determine the calculation of the cost of uniform order Poltekkes students using full costing method. The analytical tool used in this study is the determination of cost of order by the method of full costing method of analysis in conducting this test, the researchers used the comparative method. Based on the results of the study note that the calculation of the cost of the order has not been in accordance with cost accounting theory. The total cost of uniform order production of Poltekkes based on the cost accounting theory is Rp81,518,468, that is lower Rp9.839.532,-. From the calculation of the company amounting to Rp91.358.000,-. This is due to the difference in the calculation of the cost of production to the order product, where the overhead cost of uniform product manufacturing of Poltekkes uniforms based on the analysis is Rp4,338,468, which is lower Rp9.839.532,.

Analisis penentuan harga pokok pesanan dengan metode full costing