SKRIPSI AKS

"Penggunaan Job Order Costing Method Sebagai Penentu Harga Pokok Produksi Pada Puji Rotan"

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ABSTRACK

Puji Rotan is a company engaged in the furniture sector that has produced
various household furniture. Puji Rattan is a company that is still successful in the
Trangsan area even though it only has 9 employees. The purpose of this study was
to determine the cost of goods manufactured for each product order produced by
Puji Rattan. The data used are primary and secondary data. Where the primary
data in the study were obtained from observations and direct interviews with the
owner and several employees.
The data required is a list of raw material costs, a list of labor costs and a
list of factory overhead costs. All the data needed is data to be able to calculate the
cost of goods manufactured accurately according to the job order costing method.
Because the calculations in this study will compare the calculation of the cost of
goods manufactured according to company calculations and the job order costing
method.
The results of the analysis show that Puji Rattan in determining the cost of
goods manufactured is not accurate because factory overhead costs are not
included in the calculation. Therefore, in calculating the selling price, it will also
be inaccurate because there are loads that have not been loaded. This is also
because the owner does not know the profit or loss figures for each ordered product.
Keywords: Cost of Production, Job Order Costing Method

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Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

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No. Panggil

2X6.2 ANN p 22

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2022

Deskripsi Fisik

21 cm, 74 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Annisa Andriyani

Versi lain/terkait

Lampiran Berkas

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