Evaluasi ketepatan dalam penentuan harga pokok produksi dengan mtode Job Order Costing pada UD.Ronggo Jati

Oleh :
Novi Nur Leili - - Fak. Ekonomi dan Bisnis

ABSTRAK This research was carried out to UD RONGGO JATI with the aim of carrying out the evaluation of the determination accuracy of production cost price with the met of job order costing method. The evaluation was carried out by comparing the determination method of production cost price with that was carried out by UD RONGGO JATI by means of the determination of production cost price with the method job order costing according to the reference of cost accountancy. Result of the analysis that was received showed that UD RONGGO JATI carried out the collection, counting and the loading of the raw materials cost and the direct worker cost that in accordance with the reference of cost acountancy. For the raw material cost was determined by multiplying the quantity of the raw materials that was used in the process of their respective production of the order with the price of the receipt of the raw materials. For the direct labor immediately was determined by multiplying the number of employees of the production part covered the reduction, scouring, the assembly and finishing with the number of work of days to respectively the order as well as the unit of the pay cost per the day that was determined. Whereas, for loading factory overhead cost, the company doesn’t use the but it is calculated by total factory overhead cost during a month devided by the factory overhead applied rate number of goods produced in a month. Based on the research’s result the company recomends to deciding the factory overhead cost using the factory overhead applied rate that is directly loaded in the employee cost. Because by the factory overhead applied rate , it can give benefit in loading factory overhead cost to the product correctly and accurately. It also can be used as tool to take a decision particulary in deciding the sell price. Keyword: cost of production, job order costing, direct labor, factory overhead cost, factory overhead applied rate, raw materials, direct labor.