This research aimed at analyzing the cost of goods sold by using full costing method in SOKA SGA roof tile (genteng) company. The type of the research was a case study. The data were collected from the interview with the owner of SOKA SGA company, direct observation, data collection of an object based on facts and trusted sources, namely the report data of the cost of goods sold which were then analyzed. The data analysis technique used to answer the research question was descriptive analysis technique. Based on the result of the analysis and research, it was concluded that the result of product cost analysis calculation using full costing method had a higher value compared to the cost of goods sold according to the company since SOKA SGA roof tile company had not included all elements of product cost. This caused the product cost calculation to be lower than when it was calculated using full costing method.