Evaluasi penentuan harga pokok produksi kain grey dengan metode job order consting pada PT Iskandar Indah Printing Tekstil

Oleh :
Yuliana - - Fak. Ekonomi dan Bisnis

ABSTRACT PT. Iskandar Indah Printing Textile is a manufacture factory in textile using grey cloth and batik printing cloth in its production with the marketing areas in and outside the country. In the production process, PT. Iskandar Indah Printing Textile lays its activity on the order it gets from the customers, so the counting of the base production price is using job order costing method. This observation is aimed to evaluate the base production price done by PT. Iskandar Indah Printing Textile. This evaluation was done by comparing the way to count the base price production of the company using the calculation based on the cost accounting theory. The production process in PT. Iskandar Indah Printing Textile is consist of three department, they are the weaving department and printing department as the production department and the electricity department as the supporting department. For the example of the calculation, the writer is using the order of grey cloth on the weaving department in the form of cotton cloth 84x82/40x40 and rayon cloth in the size of 80x60/30x30. The analysis of this research find out that the estimation of raw material price and the cost for the employees were done directly by the PT. Iskandar Indah Printing Textile using the cost accounting theory. But the company give the cost for the monitor staff and the general monitor in the direct employees cost. This cost should be given to the indirect employees cost. The giving of the company’s overhead cost done by PT. Iskandar Indah Printing Textile is not suitable with the cost accounting theory. The company has not giving the indirect employees cost, supporting material cost, and the electricity cost in the company’s overhead but they put them in the direct cost of the production process. The company gave the overhead company’s cost based only on estimation from the cost in using raw material from the previous period. The result of the research encourages the writer in giving the suggestion to PT. Iskandar Indah Printing Textile to put their indirect employees cost, supporting cost, and the electricity cost in the company’s overhead cost. It is better for the company to set the company’s overhead cost based on the given tariff for each department. The base for giving the price for the department of weaving is the additional cost in the raw material cost and for the electricity department it is based on the time machine. In order to be able to apply that formula, the company has to be able to estimate the company’s overhead cost, the estimation of raw material cost, and the estimation of the time machine in a certain period used as the data to count the company’s overhead cost.