Evaluasi penentuan harga pokok produksi dengan metode job order costing pada perusahaan logam jaya

Oleh :
Erwin Ariyanto - F3305039 - Fak. Ekonomi dan Bisnis

ABSTRAK The purpose of this research is to know how Logam Jaya company determine their cost of goods manufactured use Job Order Costing method and evaluating of it base on theory. The step of this research is done by comparing between calculate of the researcher base on theory and calculate of the company. By the way, the researcher want to know many kinds of expense where not included on the calculate of the company and those value. The result of the research whose was done by researcher to the company is they are use same calculate to determine their unit cost product. The calculate of the company was done by real cost on the unit ordered product whom have been finished. The company didn’t makes job order cost sheet. The conclusion is determined cost where was done by the company is exactly. Based on the result of this research, researcher give some suggestion to the company. At first, the company must do details calculate about overhead manufacturing expenses appear their ordered product whom have been finished. Second, will be better if the company make job order cost sheet to know their cost of goods manufactured on their unit product. Keyword : Cost of goods manufactured