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The purpose of this study was to determine whether the production cost of press brick in CV. Batako Anugerah Baubau was right. The population in this study is the calculation of the products basic cost of Press Brick Products in CV. Batako Anugerah Baubau. The sample in this study is the calculation of the products basic cost of press brick on CV. Batako Anugerah Baubau at 2014. Data collection by conducting observations, interview and documentation. The research method used is a quantitative method. The results showed that calculation of production costs have done according to calculations in CV. Batako Anugerah Baubau was easier than calculations according to the theory of process costs. Production costs based on the calculation process cost method amount Rp173,475,000,-or Rp1,388,-per unit, while according to company calculations, production costs are Rp169,790,000,-or Rp1,359,-per unit, resulting in a difference in production costs of Rp3,685 million or Rp29,-per unit. The implications of this research were expected to be able to contribute ideas for the leadership of the company concerned to take decisions in calculating the production costs of the block and as information source and also thought contribution for all those who need it.
Pratiwi et al. (Wed,) studied this question.