ANALISIS PENENTUAN HARGA POKOK PRODUKSI BERDASARKAN METODE HARGA POKOK PESANAN (JOB ORDER COSTING) PADA UD ADI PRIMA KARSA DI DAERAH ISTIMEWA YOGYAKARTA

Abstract

This study aimed to know the calculation of raw material costs, calculation of labor costs, and calculation of Overhead costs based on the order cost method in determining the cost of production at UD Adi Prima Karsa in 2018. This study classified as quantitative descriptive research. The subject of this study was UD Adi Prima Karsa while the research object was a report on the cost of the product with samples of Counter Interior, Library Interior and Kitchen Interior products to determine the cost of production using the job costing method. Sources of data used in this study are primary data and secondary data, namely: (1) Primary data is data obtained or sourced from first hand or data obtained from research subjects.The results showed that UD Adi Prima Karsa used the calculation of cost of goods manufactured based on orders but there was an error in determining the overhead costs. The calculation results show a significant difference where the cost of production calculated by UD Adi Prima Karsa is greater than the cost of production using the Job Order Costing method. The difference in the cost of production certainly affects the selling price and profit and loss of the company where the selling price is determined and the profits obtained by the company are too low.