Analisis penentuan harga pokok produksi dengan metode job order costing pada PT. Mbg Putra Mandiri Yogyakarta

Oleh :
Sri Retno Budi Ningsih - F3307182 - Fak. Ekonomi dan Bisnis

ABSTRACT In a manufacturing company, determining the cost of goods into one of the things that is very sensitive because it directly impacts on company profits. Controlling the cost of production become the key strategy in the company's main production price down so that the company can still compete with other companies and efforts going concern. The purpose of this research is to find out more about analysis how to determine the cost of goods of a product with the production methods of job order costing done by PT. MBG PUTRA MANDIRI. The steps of this research is done by comparing between theory and reality in the field, and then analyzed as a whole. Differences arising out of known cause and can it be to improve the evaluation of errors that arise in order to run better. The results of this research show that several advantages and disadvantages. Cost efficiency of raw materials which company done accordance with the theory of costs control. The company uses job order costing methods in determining cost of goods their products, there is a supply of materials help continuity production. It’s weakness lies in combined of the overhead costs. In addition, the difference going from the comparison of calculation between company and the author is too high, so the authors recommend that companies analyze and fix up some errors that arise in order to run better.