Sari, Oktavia Trisna (2016) Penggunaan Metode Job Order Costing untuk Harga Jual Thiner Pada Perusahaan CV. Sarana Indah Jaya Di Surabaya. Undergraduate thesis, Universitas Katolik Darma Cendika Fakultas Ekonomi.
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Abstract
Determining the amount of the cost of production is certainly a very important thing for the company in determining the selling price will be charged to the buyer. Information accurate cost of production is the basis for the company to be able to compete with competitors that the company's survival and the objective of obtaining the maximum profit can be realized well. The problems of this research is how the pricing methods of production orders on the company, the purpose of this study was to determine how the method used to establish the cost of production orders on the company. The data used in this research is quantitative data in the form of data in the form of figures obtained from the accounting firm, and also in the form of qualitative data obtained from observations and documentation of the company's work environment. The data obtained from the company and then compared with the data from the review of literature theoretically allow you to find solution to the problem solution. The results showed that the selling price is determined by the company is less precise because it is based on a benchmark price prevailing in the market without the support calculation of the cost of production. Companies need to calculate or estimate the cost of production more accurately as a basis for setting the selling price, and better evaluate the cost of production calculations periodically.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Uncontrolled Keywords: | cost of goods manufactured, cost of sold | ||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
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| Divisions: | Fakultas Ekonomi > Prodi Akuntansi | ||||||||
| Depositing User: | Christina Agnesia | ||||||||
| Date Deposited: | 02 Jul 2020 08:19 | ||||||||
| Last Modified: | 05 Jan 2021 06:35 | ||||||||
| URI: | http://repositori.ukdc.ac.id/id/eprint/323 |
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