Abstract
This article reviews the Classification of Costs based on Production and its role on Company Goals, where the classification of costs based on production includes: Raw material costs (materials), direct labor costs (BTKL) & factory overhead costs (BOP), therefore in this article will review these three costs that have a role or influence on company goals or not. This article is a Management Accounting literature study. The writing of this article aims to build a hypothesis of influence between variables to be used in further research. The results of this literature review article are: 1) Raw Material Costs affect the Company's Goal; 2) Direct Labor Costs affect the Company's Goal; and 3) Factory Overhead Costs affect the Company's Goal
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