Mumtaz, Rr Sahira Shafa and Susenohaji, SE.,M.Si., Ak (2023) Penerapan Metode Job Order Costing pada Perhitungan Harga Pokok Produksi Dewi’s Kitchen. Diploma thesis, Universitas Brawijaya.
Abstract
Perhitungan harga pokok produksi adalah kegiatan yang sangat penting bagi setiap perusahaan atau pelaku usaha. Dalam memperhitungkan harga pokok produksi memiliki banyak metode, salah satunya yaitu metode job order costing. Metode job order costing adalah cara penentuan harga pokok produksi di mana biaya – biaya produksi dikumpulkan untuk pesanan tertentu dan harga pokok produksi per satuan dihitung dengan cara membagi total biaya produksi untuk pesanan tersebut dengan jumlah satuan produk dalam pesanan tersebut. Tujuan dari penelitian ini adalah menganalisis perbandingan perhitungan harga pokok produksi dengan metode job order costing dan perhitungan harga pokok produksi UMKM Dewi’s Kitchen. Hasil perbandingan perhitungan harga pokok produksi antara perhitungan menurut UMKM Dewi’s Kitchen dengan perhitungan job order costing menunjukkan hasil yang berbeda. Perhitungan harga pokok produksi dengan metode job order costing memiliki nilai yang lebih tinggi dibandingkan dengan perhitungan menurut metode UMKM Dewi’s Kitchen. Hal ini terlihat dari perhitungan harga pokok produksi menurut UMKM Dewi’s Kitchen sebesar Rp 325.140,- sedangkan menurut perhitungan metode job order costing sebesar Rp 698.649,-. Jadi selisih yang terjadi dalam perhitungan adalah sebesar Rp 373.509.
English Abstract
Calculation of the cost of production is a very important activity for every company or business actor. In calculating the cost of production, there are many methods, one of which is the job order costing. The job order costing method is a method of determining the cost of production in which production costs are collected for certain orders and the cost of unit production is calculated by dividing the total production costs for the order by the number of product units in the order. The purpose of this study is to analyze the comparison of the calculation of the cost of production using the job order costing method and the calculation of the cost of production of UMKM Dewi's Kitchen. The results of the comparison of the calculation of the cost of production between calculations according to UMKM Dewi's Kitchen and job order costing calculations show different results. The calculation of the cost of production using the job order costing method has a higher value than the calculation according to the UMKM Dewi's Kitchen method. This can be seen from the calculation of the cost of goods producted according to UMKM Dewi's Kitchen of Rp 325.140,- while according to the calculation with the job order costing method of Rp 698.649,-. So the difference in calculation is IDR 373.509,-
| Item Type: | Thesis (Diploma) |
|---|---|
| Identification Number: | 052317 |
| Uncontrolled Keywords: | Harga Pokok Produksi, Dewi’s Kitchen, Job Order Costing-Cost of Production, Dewi’s Kitchen, Job Order Costing |
| Divisions: | Program Vokasi > Keuangan dan Perbankan |
| Depositing User: | Emy Sukartini |
| Date Deposited: | 30 Jan 2024 07:32 |
| Last Modified: | 30 Jan 2024 07:32 |
| URI: | http://repository.ub.ac.id/id/eprint/214857 |
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Text (DALAM MASA EMBARGO)
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