<![CDATA[Glazur is a material that simialiar of thin mirror and will trickle withbodies if it fi red at high temperature. Basic glazur must have the same expantiontemperature as the bland, so if it fi red its glazur did not crack. The aims of this researchthat relate of FG15 glazur were : (1) To calculate cost of goods manufactured; (2)To identify marketing mix; (3) To determine cost price; and (4) To know usefull ofstandard costing for business decision. The research results that relate of FG15glazur were : (1) Cost of goods manufactured was Rp 24.127,71, that followed by :raw material cost Rp 1.414,95, direct labour cost Rp 11.632,37, variable overhead cost Rp 7.215,91, and fi xed overhead cost Rp 3.864,48 ; (2) The marketing mix was not applicated by commercial, the component of marketing mix that followed byproduct, price, distribution, and promotion still minimal and simple; (3) The sellingprice was Rp 27.746,87 each liter, that followed by : cost of goods manufacturedRp 24.127,71, expected profi t margin Rp 1.206,38, operating expense Rp 2.412,77(marketing expense Rp 1.447,66 and general & administartion expense Rp 965,11);and (4) Standard cost application is very usefull into business decision for FG15glazur, that is : a) As a tool of performance and cost control into produce of FG15Glazur(such as : marketing manajer performnace, production manajer performance,raw material cost, direct labor cost, etc) , b) As a tool of sell pricing and transferpricing decision of FG15 glazur (such as : selling price, transfer price, inventoryvalue, etc); c) As a tool of rasional cost measurement of FG15 glazur (such as : costof goods manufactured, operating expense, etc), and d) As a tool of recording costeconomizing that related of FG15 glazur (if compare with actual cost).]]>
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