Zulfa, Afrissa Khusnus and Amelia Ika Pratiwi, SE.,Ak.,MSA (2023) Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Job Order Costing (Studi Kasus Pada Usaha Konveksi Enomerch). Diploma thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengevaluasi perhitungan harga pokok produksi Usaha Konveksi Enomerch menggunakan metode Job Order Costing. Jenis penelitian ini ialah penelitian kualitatif. Teknik pengumpulan data yang digunakan pada penelitian ini yakni pengamatan atau observasi, wawancara serta dokumentasi. Dari penelitian ini didapatkan hasil yaitu : (1) Konveksi Enomerch belum memasukkan seluruh biaya-biaya nya ke dalam perhitungan harga pokok produksi (2) perhitungan harga pokok produksi menggunakan metode Job Order Costing menghasilkan angka lebih tinggi dibandingkan dengan perhitungan harga pokok produksi metode perusahaan sebelumnya (3) Selisih dari perhitungan metode Job Order Costing dan metode perusahaan berasal dari biaya overhead pabrik.
English Abstract
This study aims to evaluate the calculation of the cost of goods produced by the Enomerch Convection Business using the Job Order Costing method. This type of research is qualitative research. Data collection techniques used in this study are observation or observation, interviews and documentation. From this study, the results were obtained, namely: (1) Enomerch convection has not included all its costs into the calculation of the cost of goods produced (2) the calculation of cost of goods produced using the Job Order Costing method produces a higher figure compared to the calculation of the cost of goods produced by the previous company method (3) The difference between the calculation of the Job Order Costing method and the company method comes from factory overhead costs
| Item Type: | Thesis (Diploma) |
|---|---|
| Identification Number: | 0523170563 |
| Uncontrolled Keywords: | Harga pokok produksi, Job Order Costing, Konveksi Enomerch, UMKM. Cost of goods produced, Job Order Costing, Enomerch Convection, MSMEs. |
| Divisions: | Program Vokasi > Keuangan dan Perbankan |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 27 May 2024 07:38 |
| Last Modified: | 27 May 2024 07:38 |
| URI: | http://repository.ub.ac.id/id/eprint/219561 |
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Text (DALAM MASA EMBARGO)
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