摘要:The objective of scientific writing is to know the selling price determination onthe basis of comparative cost of production and pricing of goods manufacturedby using variable costing companies in WINATIKA INTERIOR. Researchmethodology writer is literature study and field research in the form ofinterviews with company owners and observation to the location. From the dataprocessing, the writer made a number of analysis to determine the ratio betweenthe cost of production companies with variable costing method that can beknown differences in the calculation of the company with the author that usesvariable costing method.