ABSTRAK This research was carried out to CV. WANA JATI with the aim of carrying out the evaluation of the determination accuracy of production cost price with the met job order costing method for the three doors cupboard, the working table of one bureau, and the pupil's seat. The evaluation was carried out by comparing the determination method of production cost price with that was carried out by CV. WANA JATI by means of the determination .of production cost price with the method job order costing according to the reference of cost accountancy. Results of the analysis that was received showed that CV. WANA JATI carried out the collection, counting and the loading of the raw material cost and the direct worker cost that in accordance with the reference of cost accountancy. Moreover results of the analysis also showed that CV. WANA JATI carried out counting and the loading of the cost overhead the factory that was not in accordance with the reference of cost accountancy. CV. WANA JATI only count on and placed the auxiliary material for each order that the production. The method that was carried out by this company resulted in the number of fees overhead the factory that was placed respectively the order was too small, production cost price that was determined and the selling price that was determined to respectively the order was too small also. With the too small CV. WANA JATI selling price could not achieve the level of the profit that was maintained to respectively the order. Results of the research that was received to the foundation of the writer in putting forward the recommendation for CV. WANA JATI that is CV. WANA JATI necessarily only did not place the auxiliary material as the cost overhead the factory but must place also unsure the cost overhead the other factory. To be able to place the cost overhead the factory accurately CV. WANA JATI could use the cost tariff overhead the factory was determined in front with the foundation of the determination of the tariff and the loading of the cost overhead the factory of the raw material cost. CV. WANA JATI must compile the estimate of the cost overhead the factory and the estimate of the raw material cost in a certain period. Keywords: cost of good manufactured, job order costing, factory overhead, factory overhead applied rate, factory overhead budget, direct material budget
