The broad objective of this study is to analyze the extent to which the company establishes Cost Accounting as the basis for calculating the cost of the order. Full costing or full cost calculation is a method of determining the cost of a product by taking into account production costs, such as direct material costs, direct labor costs, factory overhead costs variable and fixed factory overhead costs. Variable costing is a method of determining the cost of a production taking into account only the variable costs of production are just as direct materials, direct labor and factory overhead costs variable. CV Sakatama Jaya is a company established from 2007. The company is engaged in the furniture industry. The company is located at Jl. Youth No.35-36 B Tanjungpinang of Riau Islands. The process of collecting and types of data used in this research is secondary data. Secondary data is data that is obtained in the form of data that have been finished or published data for the community. Sakatama Cv Jaya in raw material costs the company grouping does not include the costs of licensing and transport of Rp. 300,000, the cost of raw materials in the Cost Accounting Standards it should be recognized that the grouping of raw material costs the company has an error occurs and affects the level of profit. From the analysis conducted in January 2014 by Rp.40.504.000-, for the determination of the cost of using the full costing method and cost of the order of 10 products produced by Rp. 36.434 million. As for the method of variable costing Cost of production for the month of January 2014 at Rp.40.504.000-, as well as the cost of the product by Rp.34.999.809 of 10 products in January 2014.Sehingga message of both methods are difference of Rp.1.250 .019 of both methods will affect profits. Broadly speaking, companies have not applied the correct Cost Accounting Standards.
Keywords: Cost of Goods Orders, Full Costing Method, Method of Variable Costing