ELYZABETH, ELYZABETH (2024) ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE JOB ORDER COSTING UNTUK MENENTUKAN HARGA JUAL AKUARIUM PADA UMKM PS FISH DI SURABAYA. Undergraduate thesis, Universitas Katolik Darma Cendika Fakultas Ekonomi.
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Abstract
UMKM PS Fish is a business engaged in the custom aquarium manufacturing and trading of fish, along with their feed. However, the main focus of this business is on accepting orders for custom aquariums according to customer preferences. This research aims to determine the calculation of the cost of production using Job order costing and to assess the accuracy of cost classification in the calculation of the cost of production. Additionally, the study aims to determine the selling price of aquariums at PS Fish Surabaya. This qualitative research involves accurately calculating the cost of production based on orders by collecting data through interviews, observations, and documentation obtained from UMKM PS Fish. Furthermore, a comparison is made between the company's cost calculation method and the Job order costing method, using average raw material costs, average direct labor rates, and actual Overhead cost allocation. The results of the calculation show differences, where the company's calculated cost of production is lower than the cost of production calculated using the Job order costing method. This difference in the cost of production undoubtedly affects the selling price and the expected profit of the company, as the determined selling price and profit are too low. Keywords: Cost of Production, Job order costing Method, Selling Price.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Uncontrolled Keywords: | Cost of Production, Job order costing Method, Selling Price. | ||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Fakultas Ekonomi > Prodi Akuntansi | ||||||||
| Depositing User: | Elyzabeth Elyzabeth | ||||||||
| Date Deposited: | 29 Feb 2024 02:56 | ||||||||
| Last Modified: | 29 Feb 2024 02:56 | ||||||||
| URI: | http://repositori.ukdc.ac.id/id/eprint/1608 |
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