Evaluasi penentuan harga pokok produksi dengan metode job order costing pada Percetakan Konco Dhewe di Wonogiri

Oleh :
Dhian Kusuma Wardani Putri - F.3306033 - Fak. Ekonomi dan Bisnis

ABSTRACT The purpose of this research is to know how Percetakan Konco Dhewe company determine their cost of goods manufactured use job order costing and evaluating of it base on theory. The step of this research is done by comparing between calculate of the researcher base on theory and calculate of the company. By the way, the researcher want to know many kinds of expense where not included on the calculate of the company and those value. The result of the research whose was done by researcher to the company is they are use a different calculate to determine their unit cost product. The calculate of the company was done by prediction of the cost appear on the unit ordered product when have been finished. This calculate sometimes makes the company over high in didn’t makes job order cost sheet. The conclusion is determined cost where was done by the company not exactly. Based on the result of this research, researcher give some suggestion to the company. At first, the company must do details calculate about worker expenses and overhead manufacturing expenses appear their ordered product whom have been finished. Second, will be better if company make job order cost sheet to know their of goods manufactured on their unit product. Keyword : Row material, direct labbour, overhead