Penentuan harga pokok produksi karung plastik dengan metode job order costing pada PT. Bengawantex Karanganyar

Oleh :
Rizki Ramdhoni - F.3306089 - Fak. Ekonomi dan Bisnis

ABSTRACT Determining the cost of goods into one of the key strategies the company to get the maximum benefit, so the company can compete with other companies and efforts going concern. The purpose of this research is to find out more about how to determine the cost of goods a woven bag with the production methods of job order costing done by PT. Bengawantex. The steps of this research is done by comparing between theory and reality in the field, and then analyzed as a whole based on the data available. Data collection techniques used technique is to use observation, documentation, and interviews. Types of data used include the primary data and secondary data. The results of this research show that several advantages and disadvantages. Cost efficiency of raw materials which company done accordance with the theory of costs control, the company notice failed and defects product as the value added. There is a supply of materials help continuity production. It’s weakness lies in the direct cost of labor is combined with overhead costs as well as the cost of adjuvant. In addition, the difference going from the comparison of calculation between company and the author is too high, so the authors recommend that companies analyze and fix up some errors that arise in order to run better. Keywords : Determaine, Cost of goods, job order costing, woven bag.