From the result of analysis and research, it is proved that the methode of accounting the direct material cost and direct labor cost which is fixed by the factory is appropiate already. It is suitable with the methode in cost accounting theory. The counting of factory overhead methode which is applied in factory is in appropriate yet. It is because the ordered product itself is kind of procces production which is done by CV. Fajar Bahagia occasionally. Accirding to the writer, CV. Fajar Bahagia has to calculate the variable product cost, the direct material cost, direct labor cost and also variable factory overhead cost for the procces of the production of order product. It based o n o ne reason that existence or non existence of the accepted order which is produced by CV. Fajar Bahagia doesn’t influence the amount of constant production cost in certain period. The cost price of production for daily product which is counted by CV. Fajar Bahagia is minim. It is causes the selling price is minim too. It is not capable in reaching the expected benefit level. Besides, the cost price of production for ordered product is too minimal. It decreases the ability of the factory in compete with other factory.
It is suggested CV. Fajar Bahagia has to do the counting and loading of factory overhead cost moreaccurate. It is known that recent methode which is applied by CV. Fajar Bahagia inappropriate yet. For ordered product which is accepted and produced occasionaly, it doesn’t affect the amount of constant production cost. Because of that appears the variable factory overhead cost such as auxiliary goods. The second suggestion is that CV. Fajar Bahagia has to arrange and organize the order job cost sheet to specfy the cost of production information and the cost price of production to decide the selling cost. It also facilities the factory in getting the information needed in the future.
Key words: cost of goods manufacture with job order costing methode and process costing methode
