This study aims to determine the calculation of production costs as a basis for determining the selling price of the Panglima Sablon printing press in Depok. This type of research is qualitative with a case study approach. The data sources used in this study were primary data in the form of direct interviews with the owner of the Panglima Sablon Depok printing house and secondary data, namely from books, journals and other media that support research. This study uses data collection techniques, namely field research and literature studies. The data analysis technique is to identify production costs at Panglima Sablon printing, by calculating the cost of production using the full costing method which is done to compare the calculations made by the company with the full costing method and provide recommendations for the cost of production and selling prices in accordance with the results of the calculation which has been done. The results of this study indicate that the calculation of the cost of production and selling prices carried out by Panglima Sablon printing uses a simple method which includes the calculation of the variable costing method if using the full costing method can show the actual costs incurred by the company.
Keywords: Cost of Production, Full Costing, Selling Price