EVALUASI PENGHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE JOB ORDER COSTING PADA PT ISKANDAR INDAH PRINTING TEKTILE

Amalia, Khomsatun Winda (2010) EVALUASI PENGHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE JOB ORDER COSTING PADA PT ISKANDAR INDAH PRINTING TEKTILE. Other thesis, Universitas Sebelas Maret.

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    Abstract

    Recently, PT. Iskandar Indah Printing Textile is faced a very tight competition from the companies operating in the similar area. When the company does not apply an appropriate strategy, the company will go bankrupt. The improper production cost determination will lead to the too high or too low product sell price. In this research, the writer is limited to the weaving department only. Such department carries out the production process based on order from the consumer so that the appropriate production basic cost calculation is job order costing. The method applied in weaving department has been correct, but there is still the cost calculation and allocation not consistent with the theory so that evaluation on the production basic cost is required. This research aims to find out the production costs calculation and allocation using job order costing method applied in PT. Iskandar Indah Printing Textile particularly in the weaving department. Having identified the production basic cost calculation applied in that company, the evaluation on the production basic cost calculation was done using job order costing. The evaluation will show the strength and weakness from the production basic cost allocation and calculation in production basic cost applied in PT. Iskandar Indah Printing Textile. The result of research obtained by the writer shows that the company had chosen an appropriate production basic cost calculation because the weaving department of company carries out the production process based on the customer order and each cost included in the production basic cost has been adjusted to the order. The error occurring in the company calculation is the production cost categorization. Indirect labor, supporting material, as well as electrical costs are included in the company’s factory overhead cost so that there are only three cost group in calculating the production basic cost with this method, namely basic material, indirect labor, and factory overhead costs. Order basic cost card should be made for assisting the company in undertaking production cost record and details of each order. This card can then be filed for the company record. Keyword: The production cost, job order costing method, PT Iskandar Indah Printing Textile.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > H Social Sciences (General)
    Divisions: Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: Miftahful Purnanda Puspasari
    Date Deposited: 12 Jul 2013 00:22
    Last Modified: 12 Jul 2013 00:22
    URI: https://eprints.uns.ac.id/id/eprint/2260

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