摘要:In the development of todays business world is increasingly rapidly, manyproblems that can terjadi.salah the only competition in determining the sellingprice of the products or services dihasilkan.persoalan selling price is veryimportant in the implementation effort, but the strategy of determining theselling price is often not recognized by corporate managers . Therefore,managers in determining the selling price requires cost information product orservice. The author in the preparation of scientific writing is to use researchmethods to research library and research go directly to the object to see theactivities of factories and interviews. With a presence in the writing of scientificresearch has concluded that there is a difference in the calculation of Cost ofProduction of the company and a writer. According to the company obtained thetotal production cost of USD 255 151 480, - to mask Bengkoang and USD 198142 020, - to mask Tomato. And the cost of production is obtained at Rp..Tomato Mask for 2206. While according to the proposal writer at Rp. 289 301480, - to mask Bengkoang and Rp. 332 463 800, - to mask Tomato. Due todifferences in the cost of production will occur also perbadaan against theproduct selling price, ie according to the companys selling price charged forBengkoang Masker Rp. 288 416 128, - to 154 196 units of the order obtained bythe selling price of Rp. 1870 per unit and to mask Tomato prices charged at Rp.231 406 668, - to order 89 796 units of the obtained sale price of Rp. 2577 perunit. While the authors obtained by the proposed selling price of Rp. 1876, - perunit for the mask Bengkoang and Rp. 3702, - per unit for the mask .. Tomato