The Role Of Cost Accounting In Determining The Cost Of Production Using The Process Costing Method In The Abon BY Bussiness In Tapen District, Bondowoso Regency

Accurate determination of production cost is very important for business continuity and also in determining selling price, especially for Abon BY business in Tapen sub-district, Bondowoso Regency. This study aims to determine the calculation of production cost in Abon BY business and to determine the calculation of production cost based on process costing method in Abon BY business. This study uses qualitative approach with field research type with data collection technique through observation, interview, and documentation. This study uses data validity triangulation source and technique triangulation. The results of the study show a difference in total production cost between simple method used by Abon BY and process costing method. The difference in the results of the two methods is caused by some costs that are not calculated in simple method, but calculated in process costing method. Process costing method obtains more detailed and accurate calculation result, so it can provide clear picture of production cost and can help in decision making.