Evaluasi penentuan harga pokok produksi dengan job order costing pada PT. Iskandar Indah Printing Tekstile

Oleh :
Andy Gunawan Santoso - F3306017 - Fak. Ekonomi dan Bisnis

ABSTRACT Research was conducted on the results of determining the price of basic production method using job order costing of PT. Indah Iskandar Tekstile Printing. Research was conducted with the aim to know how to calculate the cost of production and accumulate to products produced and evaluate the determination of prices of production by using job order costing in PT. Indah Iskandar Tekstile Printing. In evaluating the results of the price of basic production methods with job order costing on the PT. Indah Iskandar Tekstile Printing is the first author collected production costs incurred during the production process, and in accordance with the characteristics classify. Authors make the price of basic production methods with a basic price according to the order made by the company. Then the authors calculate the price of basic production methods with job order costing in accordance with the established theory. The result of the calculation compared with the company's results the author. The end of the stage is set to evaluate the advantages and disadvantages of the price calculation method with the main production order is a basic price of the company. Results from the research that has been done is the difference grouped direct labor costs, the cost of auxiliary materials, and electricity costs. Companies create these costs directly, while according to the theory that the author obtained these costs into the factory overhead costs. In calculating the cost of direct labor tenga companies do charge a reward supervisors and supervisors monitor the public should go to the factory overhead costs more precisely the cost of labor is not direct. But the amount of calculation of the price of the main production company and the same author. Based on the results of research, the conclusion is that the basic price of production undertaken by the company in accordance with the circumstances have indeed even though there was an error loading. To the authors suggest that companies do charge a reward supervisors and supervisors monitor the general cost of labor is not measured directly so that the cost of direct labor and factory overhead cost of doing it. Keywords = Job Order Costing