Analisis Perhitungan Harga Pokok Produksi Roti dengan Menggunakan Metode Variable Costing pada Industri Sekar Putih Bakery Samarinda --

The production base price is used to determine the real sal price for each producing base price are raw material cost, labor cost, and factory overhead cost.the purpose is to identify the calculating way on production base price applying full costing and variable costing on year 2011 at Industry Sekar Putih Bakery Samarinda. This research used observation, interview and library reasearch. The result is indicated that the calculation of production base price by using full costing method was higher than the calculation made by the company. in this case the company has no included the factory overhead cost yet when company do its production. the company might accept or reject special order by using variable costing menthod.