Penentuan harga pokok produksi barang antik dengan metode harga pokok pesanan pada CV. Bangun Sarana Sukoharjo

Oleh :
Ninik Werdiningsih - F3304180 - Fak. Ekonomi dan Bisnis

ABSTRAK CV. Bangun Sarana is a manufacture company that operates in furniture specially in antique goods. The production process depend on order received from PT. Niaga Merapi. Because of this reason, the calculation of cost of goods manufactured use job order costing method. In job order costing method, the cost of goods manufactured has to be determined when the order received, then it is used as the base of selling price. The aim of this research is to know the collecting and calculating the direct materials cost, the direct labor cost, and the factory overhead cost in every order that is done by CV. Bangun Sarana and to get information about the use of cost of goods manufactured that’s done by CV. Bangun Sarana. The data analisys is done by comparing the way of calculating the cost of goods manufactured that’s done by CV. Bangun Sarana with the way of calculating by the writer base on cost accounting theory. The result of this discussion shows that the way of calculating of direct materials cost is appropriate with cost accounting theory, while the calculating of direct labor cost and factory overhead cost aren’t appropriate with cost cost accounting theory. This, result in calculating of the cost of goods manufactured that’s done by CV. Bangun Sarana is not precise, so is the selling price that’s determined by the company. The result of this research inspirates the writer to give recommendation to the company that are: The first, the company should evaluate the calculation of direct labor material, the packing labor should be put into marketing labor. The second, the company should be able to determine factory overhead cost applied base on predetermined rate and use direct materials as the basis, it is used to make the factory overhead cost applied more accurate because all elements factory overhead cost are covered, so the factory overhead cost is not too low as done by the company. The direct materials cost is recommended as the basis of applying factory overhead because the dominant elements of factory overhead is indirect materials that change base on the used of direct materials. The third, the company should be able to determine estimated factory overhead cost and estimated direct materials cost in a period (annually) as the data in calculating predetermined factory overhead cost.