<![CDATA[This study aims to analyze the calculation of production costs applied at PT. Eterno Jaya Mighty Makassar. Price main production is Wrong One information Which is very important for companies because it is the basis for determining selling prices, controlling production costs, and evaluating the efficiency of operational activities. Therefore, the calculation of the cost of goods manufactured must be carried out accurately so that the resulting cost information can support management decision-making. This study uses a descriptive approach with a qualitative research type. The data used consists of primary and secondary data obtained through interviews, observations, and documentation. Data analysis techniques are carried out by identifying elements of production costs, including raw material costs, direct labor costs, and And cost overhead factory, Then analyze process calculation price main The production process implemented by the company is based on the cost accounting concept. The results of the study indicate that the calculation of the cost of goods manufactured at PT. Eterno Jaya Perkasa Makassar includes the main components of production costs, namely raw material costs, direct labor costs, and overhead costs. factory. However, company need do evaluation in a way periodically to recording and allocation of production costs so that all costs associated with the production process can be accurately calculated. Accurate calculation of the cost of goods manufactured will produce more reliable cost information that can be used as a basis for cost control, determining selling prices, preparing financial reports, and making managerial decisions.]]>
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