Evaluasi ketepatan penentuan harga pokok produksi dengan metode job order costingpada konveksi Kumala Jaya di Sukoharjo

Oleh :
Yudith Tika Kurniani - F3307190 - Fak. Ekonomi dan Bisnis

ABSTRACT Kumala Jaya Convection is a home industry, which process raw materials of cotton cloth into a kind of baby clothing, underwear for childreen and adults. Kumala jaya is doing production process after receiving orders from customers, so it’s more appropriate to use job order costing method. The purpose of the research is evaluated the accuration of cost of goods material with job order costing method in Kumala Jaya convection. Based of this research is the determination of the cost production in order T_Shirt 1101, because it produce the highest turnover of around Rp 250.000.000,00 per month. In this research, the writer method is comparing theory of the cost accounting and fact execution in this company. The result of this research is to determine cost of goods material which not accurate, because the calculation of the direct material is same in every size and the company doesn’t count applying factory overhead to production. Recommendations that can be provided are doing different calculations of cost of direct material for each size, estimating percentage of cost of factory overhead advance in the basis of cost of direct material, and making job order cost sheet for each order.