Evaluasi penentuan harga pokok produksi berdasarkan metode job order costing pada perusahaan batik Fendy, KLATEN
Eko Rohmat Sudaryanto - F.3306039 - Fak. Ekonomi dan Bisnis
Batik Fendy is one of batik companies located in Gopaten, Kalikotes, Klaten. Production process done by company based on order received from buyer, so that company in determining cost of goods manufactured apply job order costing method which must be determined at the time the company receive their order.
The purpose of this research is to evaluate calculation of cost of goods manufactured based on order received. Writer in evaluating cost of goods manufactured take example of order of material 2 M natural color, ethnic short shirt and adult batik T-shirt. Evaluation done by the way of comparing calculation of cost of goods manufactured according to company with theoretical calculation of cost accounting.
Result of analysis and solution which has been done finds where way of calculation of raw material cost and direct labor cost done by company have been correctly as according to the cost accounting theory. But calculation of factory overhead cost was by appropriate. This is caused by existence of difference calculation with the cost accounting theory. The company only enter element of factory overhead cost in the form of cash expenses which actually happened. So that the company unable to reach maximum gain.
Based on for of research, the writer submits some suggestions for company in doing the next calculation cost of goods manufactured. Be better if company burdens all element of factory overhead cost either cash expenses or non-cash expenses. Be better if company in calculating factory overhead cost applies rate determined before the company receive an order.
Keyword: Cost of good manufacturing, job order costing method, material cost, direct labor cost and factory overhead cost.