Evaluasi Ketepatan Penentuan Cost Jasa pada PT. Batik Danar Hadi Divisi Garmen dengan Metode Job Order Costing

Oleh :
Logam Budi Permana - F3309070 - Fak. Ekonomi dan Bisnis

This final project research was conducted in Garment Division of PT. Batik Danar Hadi manufacturing company constituting a division of PT. Batik Danar Hadi. The objective of research is to find out the precision of company’s cost of goods determination. The methods of collecting data used were interview and observation. The discussion methods used were descriptive one, the one including the characteristics of cost encompassing production cost element and job order costing method used to find out the production basic price for each order occurring in Garment Division of PT. Batik Danar Hadi. Based on the result of evaluation on the cost of goods determination through calculation using job order costing method, it could be concluded that the precision level of company’s cost of goods determination had been sufficiently good. The company had precisely determined the raw material cost and direct labor cost. But it still determined the factory overhead cost determination less precisely. The effect was that the company’s cost of goods was much lower than the actual one, and the percentage profit the company acknowledged was much higher than the actual one. The recommendation the writer could give was that in determining its factory overhead cost, the company should pay attention more to the elements existing in factor overhead cost, not only those related directly to product but also those related indirectly to the product and make a card cost of goods. Keyword: job order costing, cost of goods.