摘要:In scientific writing, the author makes the calculation of the cost of productionorders, with the aim that in every determination of prices of goods andequipment can include all expenses incurred by the company not only operatingcosts are calculated. But also non-operational costs such as an impairment of themachine was entered. The calculation starts with the calculation of the cost ofraw materials, direct labor costs, then continued with the factory overhead costs.Furthermore, in accordance with the living dividing the total up to obtain theprice per unit of goods per unit which includes all aspects of the existing costswithin the company so the company can achieve an appropriate price to avoidlosses.