ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI METODE JOB ORDER COSTING SEBAGAI DASAR PERHITUNGAN HARGA JUAL PER SATUAN MEJA PADA PT RIZKY SUMBER JAYA

Raudhah Sundari; Yansen Siahaan; Christine D Nainggolan

Raudhah Sundari Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Yansen Siahaan Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Christine D Nainggolan Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Keywords: Cost of Goods Production, Job Order Costing Method, Selling Price, Cost Plus Pricing Method

Abstract

The objectives of this research are: 1. To determine the description of the cost of production using the job order costing method and the selling price per unit table at PT Rizky Sumber Jaya. 2. To find out and analyze the calculation of the cost of production using the job order costing method and the selling price per table unit at PT Rizky Sumber Jaya. This research was conducted using qualitative data and quantitative data. The results of this research can be concluded as follows: 1. The calculation of the cost of production using the job order costing method is higher than the calculation of the cost of production according to the company, this is because in the job order costing method all costs including depreciation, maintenance and machine maintenance costs are also charged to Meanwhile, according to the company's calculations, these costs are not charged. 2. The calculation of the selling price per table unit set by the company is almost the same as the selling price calculated using the cost plus pricing method.

References

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