Perhitungan Harga Pokok Produksi menggunakan Metode Job Order Costing Studi kasus pada UD. ABA Collection Tulungagung

Abstract

The research was carried out on the ABC.ABA Collection Tulungagung located at KH Abdul Fatah IV Road, Mangunsari Village, Tulungagung District, Tulungagung District. UD. ABA Collection Tulungagung is a convection company that produces shirts, jackets and training. Companies engaged in manufacturing must take into account the cost of production to determine the selling price. the right one according to the order. This study aims to determine how  the  calculation  of  cost  of  production  at  UD.ABA  Collection  Tulungagung according to the company and according to Job Order Costing. Method of Costing Job  Order  is  a  method  of  collecting  costs -production  costs  to  determine  the calculation  of  the  cost of  production  of  each  order.  Costs-product  costs  include raw material costs, direct labor costs and factory overhead costs both variable and fixed.  Added  to  commercial  costs. After  calculating  the  cost  of  the  product according to the company and according to the job order costing, different results are  obtained.  The  calculation  using  the  job  order  costing  method  is  greater  than the  calculation  done  by  the  company.  The  results  of  calculations  for  sports numbers  according  to  the  company  are  Rp  12,714,500  while  according  to  job order  costing  amounting  to  Rp16,767,000.  For  the  manufacture  of sports  pants according to the company amounting to Rp 12,031,250 while according to the job order  costing  is  Rp  16,083,750.  And  for  promotional  t-shirts  according  to  the company  amounting  to  Rp  109,740,000  while  according  to  the  job  order  costing was  Rp  113,793,000. The  occurrence  of  the  difference  in  the  calculation  of  the cost of production because the company does not include a fixed factory overhead for calculating the cost of production of orders that have been received.