ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE JOB ORDER COSTING DALAM PENENTUAN HARGA JUAL PADA PT BIMORA INOVASI PRIMA

CARLINA, MAISYA (2019) ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE JOB ORDER COSTING DALAM PENENTUAN HARGA JUAL PADA PT BIMORA INOVASI PRIMA. D3 thesis, Fakultas Ekonomi.

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Abstract

MAISYA CARLINA. 2019. 8323164959. Analysis of Calculation Production Cost With Job Order Costing Method in Determining Selling Prices in PT Bimora Inovasi Prima. Program Studi D3 Akuntansi. Fakultas Ekonomi. Universitas Negeri Jakarta. This scientific work has a background problem on the cost of production which has a very important role in a company because it affects the determination of the selling price. The author conducts research that has the objective to find out how to calculate the cost of production with the job order costing method in determining the selling price carried out by PT Bimora Inovasi Prima and its suitability with job order costing theory. The method used in this research is quantitative descriptive with data collection methods through literature study, observation and interviews. The results of this study indicate that the calculation of the cost of production with job order costing method conducted by PT Bimora Inovasi Prima is very simple. PT Bimora Inovasi Prima only charges production costs which consist of raw material costs, direct labor costs and factory overhead costs. In determining the selling price, PT Bimora Inovasi Prima will add a profit of Rp.400,000 up to Rp 700,000, which is a company policy based only on company assumptions. This study also shows that the calculation of the cost of production carried out by PT Bimora Inovasi Prima is not in accordance with job order costing theory because the company only imposes production costs consisting of raw material costs, direct labor costs and transportation costs as factory overhead costs. The company does not charge non-production costs consisting of marketing costs and general & administrative costs. Keywords: Cost of Production, Job Order Costing, Selling Price

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