The purpose of writing literature with the title "STUDY ON LITERATURE DETERMINATION OF COST OF PRODUCTION BASED ON FULL COSTING METHOD IN THE BASIC PROCESS OF DETERMINING THE SELL PRICE".
Based on determining the appropriate cost of production of a product can facilitate the determination of selling prices. The method used is a literature review that refers to some previous literature with the analysis used in the form of an evaluation between the text and the table. The purpose of this activity is to evaluate the determination of the cost of production and the determination of the selling price by the company using the full costing method. Because with increasing competition between companies in producing quality products at competitive prices, companies must be able to attract market prey appropriately. The results obtained in the literature study show that the calculation of the cost of production as a basis for determining the selling price according to the full costing method is better in analyzing production costs, this is due to the calculation of the cost of production using the full costing method, not including general and administrative costs into overhead costs , because these costs are cost components in the company's income statement.