Daftar Isi:
  • Analysis of Calculation of Cost of Production Colt Diesel Truck Body Based on Job Order Costing at Karoseri Bak Truk Dwi Karya Palembang State Polytechnic of Sriwijaya, Accounting Department Emira Suci Indah Lestari, 2014 ( xv + 85 pages) lestari_emira@yahoo.com Karoseri Bak Truk Dwi Karya Palembang is manufacturing company that produce truck body with types wooden wall iron frame and iron wall iron frame. This company produce truck body based on order. The writer use some methods to get data from company such as observation, interview and study library. The object is analyzed in this report is the calculation of cost of production truck body with type wooden wall iron frame based on order in 2011-2013. Based on data obtained, the writer found some problems those are company not yet classification the elements of cost of production such as raw material cost, direct labor cost and factory overhead cost, and then the company not include building and machines depreciation, and company charge all cost into the calculation of cost of production. To solve these problems, writer try to give some suggestions that maybe useful for company, those are company should do classification raw material cost, direct labor cost and factory overhead cost, beside that company should include building and machines depreciation, and the company also should not charge all cost incurres into calculation of cost of production. Keywords: Cost of Production