Evaluasi penentuan cost produksi dengan metode job order costing pada perusahaan sepatu bakti Surakarta

Oleh :
As’har Dwi Astanto - F3306026 -

The purpose of this research is to evaluate the cost of production orders for sepatu Bakti surakarta using job order costing. In the research the author took some of the examples of the products of the total materials used during the month March of 2009 .From the results of the research, the company in calculating the cost of raw materials is exactly the way kuatitas multiplying the amount of materials used with the cost of raw materials. The cost of labor also have direct right by multiplying the number of employees with a wage per day and its long working days. In factory overhead cost is less accurate, because only include costs that are easy to connect with the resulting product, which was issued during the production process. The Company does not include elements of factory overhead costs, such as the cost of electricity, the cost of machinery depreciation, cost of labor does not direct, the cost depreciation factory building additional wage costs, so be to low. . Factory overhead costs are costs that complex and can not be identified with the product, so that the overhead cost of collecting new factory can be done at the end of the period, the factory overhead costs should be charged with the rates determined in advance.The company should enter the factory overhead costs that are directly related and does not use the rate specified in advance in the factory overhead charge to the basic charge of raw materials. We recommend using the basic price of the card to receive the production costs of production and price of production so that a basic easy to find information when needed.