Penulis Utama : Debora Ambar S
Penulis Tambahan : -
NIM / NIP :
Tahun : 2007
Judul : Evaluasi penentuan harga pokok produksi dengan metode Job Order Costing pada perusahaan Dewi Samudra Kusuma di Surakarta
Edisi :
Imprint : Surakarta - Fak. Ekonomi - 2007
Kolasi : xiii, 69 hal.
Sumber : UNS-Fak. Ekonomi Diploma III Jur. Akuntansi-F.3304029-2007
Subyek : HARGA POKOK
Jenis Dokumen : Laporan Tugas Akhir (D III)
ISSN :
ISBN :
Abstrak : ABSTRACS The cost of good manufacture is one of the important elements in determining the selling price. Therefore, the cost of good manufacture should be determined accurately in order that the selling price which is settled for each product becomes accurate too. This research aims to evaluate the determination of the cost of good manufacture using the job order costing method at the company of PT. Dewi Samudra Kusuma for the orders of Indian T-Shirts, Batik shirts, and rainbow jackets. In achieving the goals of the research, the writer conducted an analysis by comparing the calculation of the cost of good manufacture which are done by PT. Dewi Samudra Kusuma for the orders of Indian t-shirts, batik shirts, rainbow jacket, to the calculation of the cost of good manufacture according to the references of costing accounting which are written by Mulyadi (1999) and Supriyono (1999). The analysis conducted covers collecting, calculating, and imposing the cost of raw material, direct labour cost and manufacture overhead cost which are used in calculating the cost of good manufacture for each order. The result of the analysis has related that cost of raw material and direct labour cost for each order have been collected, calculated, and imposed by PT. Dewi Samudra Kusuma in a certain way according to the references of cost accounting. The way which PT. Dewi Samudra Kusuma uses in imposing the manufacture overhead cost is not in occurrence with the way according to the references of cost accounting. PT. Dewi Samudra Kusuma only imposes the supporting material. PT. Dewi Samudra Kusuma does not use predetermined manufacture overhead cost rate. As the result of this mistake, the cost of good manufacture and the selling price as result of calculation become too low so that PT. Dewi Samudra Kusuma can not achieve the predetermined profit law. The result of this research concourages the writer to give recommendation to PT. Dewi Samudra Kusuma that PT. Dewi Samudra Kusuma should use predetermined overhead cost rate which is based on raw material, considering that the supporting material is the most dominant overhead cost element.
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File Jurnal : -
Status : Public
Pembimbing : 1. Dr. Hj. Rahmawati, M.Si., Ak
Catatan Umum : 6936/2007
Fakultas : Fak. Ekonomi dan Bisnis