Abstract
Buana Indah is a company that produces building materials, namely
conblok. Rapid industrial development in this world makes many industries
competing in setting the selling price of their products, and get the maximum
profit. This research aims to find out how the determination of cost of goods
production and sale pricing conblok in the company of a buana indah is already
in accordance with the calculation of cost accounting? And the company used in
the method is still not accurate in determining the sale price, because there is still
overhead costs that have not entered into the calculation, then the full costing are
elimination method is best suited to determine the selling price, because that
method to calculate all the costs that are sacrificed for production activity,
including depreciation costs. So the company is not too low in setting the selling
price and get the maximum profit.
