In conducting operating activity, the Prof. Dr. R. Soeharso Orthopedic Hospital of Surakarta operates not only in service but also in production areas in orthotic prosthese, one product of which is walker. The objective of research was to evaluate the estimation of walker production basic cost with job order cost method and cost classification used in production basic cost calculation. The result showed that in producing walker, Orthopedic Hospital has strength and weakness. Its strength was that in producing a product, it had taken into account the production basic cost and had calculated the raw material cost appropriately. Its weakness was that the classification of direct labor cost elements and factory overhead cost had not been conducted appropriately and there had no been quality control division when the product came in or after the product finished. The writer concluded that the Calculation of Walker Production Basic Cost in the Prof. Dr. R. Soeharso Orthopedic Hospital of Surakarta had run well, despite some weaknesses. The writer recommended classifying the cost by separating the direct labor cost from overhead factory cost consistent with the cost element and by carry out quality control.