Penentuan Harga Pokok Produksi Berdasarkan Job Order Costing pada Produk Rak Minimarket UD Pelangi di Surabaya

Widyasari, Tita (2020) Penentuan Harga Pokok Produksi Berdasarkan Job Order Costing pada Produk Rak Minimarket UD Pelangi di Surabaya. Undergraduate thesis, Universitas Katolik Darma Cendika Surabaya Fakultas Ekonomi.

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Abstract

This research is about the calculation of the cost of production of the UD Pelangi minimarket shelf in Surabaya. The purpose of this study was to determine the determination of the cost of goods manufactured based on job order costing on shelf products minimarkets at UD Pelangi. This study used a qualitative descriptive analysis method with UD Pelangi as the subject. The object under study is the cost of production in the provision of minimarket shelves. Researchers compared the calculation of the cost of production according to the company with the calculation of the cost of goods according to the job order costing - full costing method. The results showed that the difference in the cost of goods manufactured according to the company and according to the job order costing method was 20,740 Rupiahs. The results showed the cost of production according to the company is less accurate because not all costs are determined in the calculation.

Item Type:

Thesis (Undergraduate)

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