Evaluasi ketepatan penentuan kos produksi kain grey dengan metode job order costing pada PT Kusumahadi Santosa

Oleh :
Ika Hestining Prawesti - F3307155 - Fak. Ekonomi dan Bisnis

Determination of cost of production became one of the key corporate strategies to obtain maximum benefit so that companies can compete with other companies. The purpose of this study was to find out more about how the determination of production cost gray cloth with job order costing methods performed by PT Kusumahadi Santosa. The results showed a number of advantages and disadvantages. Company has made the collection and classification into a boarding house boarding house production of raw materials, cost of direct labor and factory overhead cost in order to calculate the cost of producing goods in each order received from the buyer. Its weakness lies in the not-held order card for each order. Besides the company include boarding supervisors and supervisors monitor the general to the direct labor cost that should be charged to the cost of indirect labor (which is a boarding house factory overhead). The company also has not determined factory overhead cost rates which are determined in advance. The conclusion is that the company uses job order costing methods in determining the cost of production. In addition the company uses as a basis of production cost in setting the sales price or prices, orders received by the company. Counting cost of raw materials made by the companies also have the right that is by multiplying the quantity of raw materials used during the production process at a price per unit of raw material. Based on this research, the author gives some advice that is, companies should carry out an order card as a record of servants who used to collect boarding each production order. Companies should be charged the cost of monitors and general superintendent in the indirect cost of labor. Factory overhead cost of loading should PT Kusumahadi Santosa carried out using the factory overhead cost rates which are determined in advance.