Evaluasi penentuan harga pokok produksi dengan metode job order costing pada PT. Nyata Grafika Media

Oleh :
Marlinda Febriana - F3306066 - Fak. Ekonomi dan Bisnis

ABSTRACT PT. Nyata Grafika Media is a company in the field of printing. Many product are resulted by thie company, those are newspaper, tabloid, magazines, books, and the order printing product. The purpose of this research is for knowing how to count and accumulate the cost of raw materials, indirect materials, direct labor, and factory overhead, those are as the determine of production cost price. For reaching this purpose, the writer evaluates the collecting of production cost for every order. The writer takes the sample of “PPKN 2” and “Matematika II Program IPA” books order cost price counting. The writer uses some techniques in collecting data of this research those are by observe and interview the sides related with research object. Based on the evaluation has been done by the writer PT. Nyata Grafika Media has done collecting and counting raw material cost accurately. The direct labor cost as production cost element is not burdened to each product as production cost but as labor cost in financial statement. It will better if PT. Nyata Grafika Media counts the direct labor costs of each order based on the real labor cost to make each order. PT. Nyata Grafika Media is not also burdened the costs that should included factory overhead cost, such as indirect material and indirect labor cost. So the writer suggests that those costs are burdened into factory overhead cost. The based of burdening of the price list determined in the beginning, based on the company, is not proper. In evaluating the price list of this factory overhead cost, the writer suggests that the factory overhead cost uses a burdening base as the writer uses that are based on raw material cost. This base is selected because indirect material is the most dominant element while the cost of fluctuating for the using of indirect material is raw material. Keyword: Production Cost Price, Job Order Costing Method.