Perhitungan Harga Pokok Produksi Menggunakan Metode Job Order Costing pada CV Kirana Mas Homes

PujiLestari, Retno, Wawan Setiawan, S.E., Msi., Ak., CA. (2023) Perhitungan Harga Pokok Produksi Menggunakan Metode Job Order Costing pada CV Kirana Mas Homes. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.

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Abstract

This final assignment report was prepared to determine the cost of production using the job order costing method. The cost of production is a calculation related to the amount the company costs to produce goods, make them inventory and goods ready for sale. Calculating the cost of production is an important thing to do business activities. CV Kirana Mas Homes is a company that operates in the manufacturing sector which produces using a system according to orders from buyers. Thus, the appropriate method for the Company to use in calculating the cost of production is the job order costing method. In this report the author calculates the cost of production using the job order costing method based on data obtained from the company. From the results of the calculations carried out to produce 1 unit of white three-legged chair, the cost is IDR 139,095, while from company data the cost of production for 1 unit white three-legged chair Rp. 149,765. The difference in costs obtained by calculations using the job order costing method and those carried out by the company is IDR 10,670.

Item Type: Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Uncontrolled Keywords: Cost of production, job order costing method
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > D3 Akuntansi
Depositing User: Prodi Akuntansi Diploma
Date Deposited: 26 Oct 2023 08:27
Last Modified: 26 Oct 2023 08:27
URI: http://eprints.uty.ac.id/id/eprint/14106

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