Abstract :
Donpao is one of family business that produce Singapore's special steamed bun with various filling choices, one of the most favorite is chocolate lava. They don't have the calculation for the primary production cost, so they are
facing difficulties to calculate production cost per unit as well as the whole production cost. The purpose of this research is to make a calculation design of cost of
goods manufactured base on process costing method. Research approach using quantitative descriptive method. Data collection base on interview and documentation, while the data are using primary and secondary data. Researcher will do some stages of research in order to fully understand production cost factors, furthermore designing the right calculation method. The result of this research will be a form design to calculate primary
production cost that will guide the calculation of production cost monthly. As well as the classification of expenses included in the cost of production.