ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DI PONDOK JAHIT MUTIARA PEKANBARU MENGGUNAKAN METODE JOB ORDER COSTING

Abstract

Determination of the cost of goods manufactured must be recorded properly and calculated correctly, because the cost of goods manufactured is the most important part that must be calculated by the company to determine the selling price. The company has not classified in detail the factory overhead costs in according with the concept of cost accounting. As a result, the company has not been precise in calculating the cost of goods production, which can affect the selling price of the product. The purpose of this study was to determine how to determine of the cost of goods produced using the Job Order Costing method at the Pondok Jahit Mutiara in Pekanbaru. The analysis method used is a case study approach and uses qualitative research. The results of this study indicate that the calculation of the cost of goods manufactured based on the Job Order Costing method is lower than the calculation method used by the company. Therefore, improving the method of calculating the cost of goods produced at Pondok Jahit Mutiara is needed to be able to assist the company in making policies related to determining the selling price and determining the cost of production.