EVALUASI PENENTUAN HARGA POKOK PRODUKSI udDINNING TABLE DAN BEDSIDE TABLE DENGAN udMETODE JOB ORDER COSTING PADA udCV SOLO ETHNIC FURNITURE

摘要

udCV Solo Ethnic Furniture is one of manufacturing company engaged in udthe furniture business. Some examples of products are Dinning Table and Bedsideudtable. In the calculation of the cost of production, in CV Solo Ethnic Furnitureudmethod is Job order costing. The method of calculation used for CV Solo EthnicudFurniture, received orders-based production. Determining the cost of goods intoudone of the key strategies the company to get the maximum benefit, so the companyudcan compete with other companies and efforts going concern. udThe purpose of this research is to find out more about how to determineudthe cost of goods a dinning table and beside table with the production method ofudjob order costing done by CV Solo Ethnic Furniture. The steps of this research isuddone by comparing between theory and reality in the field, and then analyzed as audwhole based on the data available. Data collection techniques used areudobservation, documentation, and interviews. Types of data used include theudprimary data and secondary data. udThe conclusion of research shows that there are advantage anduddisadvantage. The advantage is that the determination of raw material cost anduddirect labor cost has been appropriate. The efficiency of raw material cost theudcompany has done is consistent with the theory of controlling cost, the companyudnotes failed and defect product as value-added. The presence of raw materialudsupply helps the production continuity. Meanwhile the disadvantage is that theudfactory overhead costing is less appropriate, because the factory overhead costudtariff used is only based on the company policy. udBased of this research, the writer finds the disadvantage of company inudcalculating prepaid the factory overhead cost that is only based on the companyudpolicy’s tariff. For that reason, the writer recommends the company to useudprepaid factory overhead cost with appraised of raw material and direct laborudcost that using on the last year. ududKeywords: Determain, cost of good, job order costing, dinning table, bedsideudtable, factory overhead costud ud