Peranan Job Order Costing Method dalam Menentukan Harga Pokok Produksi (Studi Kasus pada PT. "X", Bandung)
Daftar Isi:
- The difficulties of many companies in determining the cost of production, attracts writer’s interest to conduct a research on appropriate production cost imposition. One of the method that can be used is job order costing methods, so the writer pick up this title. A research conducted to find out job order costing method implementation, company’s method in determining the production cost and the role of job order costing method in determining the production cost. Author used qualitative method in the form of a case study which is descriptive in mature that try to concludes, provides and analyze data by doing interviews, direct observation, company’s data assessment and literature study. The writer has done a research at PT. X, one of convection companies in South Bandung that produce man’s trousers. Writer interviews the key informants, there are the Director, the General Manager, the Head of Production, the Head of Finishing and Accounting Staff of PT. X. Writer found that PT.X has not applied record system in accordance with Indonesian Accounting Standards the company charges the production cost that occurs in Finishing Department to the sales price rather than the cost of production. Based on the research’s result, writer’s conclude that PT. X has not applied appropriate job order costing method in determining the production cost. Writer suggests company to keep records in accordance with applicable Accounting Standards in Indonesia, perform documentation and calculations improvements by using job order costing method to obtain the appropriate production cost.