This study aims to analyze the application of direct costing at . Sinar Bintang Selatan in Makassar. The study data were obtained from the company (secondary) as well as the author conducted interviews with stakeholders in Sinar Bintang Selatan. The research findings indicate that the application of direct costing can be said to serve as a tool for calculating the cost of production . It can be seen from the comparison of earnings by companies with direct costing, it will be able to add to earnings in the amount of Rp.18.235.628. The results of a comparative analysis of the cost of production by companies with under direct costing, which the cost of production according to the company's for Rp.9.103, 80 and under direct costing for Rp.7.725, 66. This it can be reduce by Rp.1.378, 14. Key word : direct costing, tool to calculate, cost of production.