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ANALISIS PENENTUAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE PERHITUNGAN BIAYA BERDASARKAN PESANAN (JOB ORDER COSTING) PADA UKM BATIK SARI KENONGO SIDOARJO

JAZILAH, SITI (2014) ANALISIS PENENTUAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE PERHITUNGAN BIAYA BERDASARKAN PESANAN (JOB ORDER COSTING) PADA UKM BATIK SARI KENONGO SIDOARJO. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The purpose of this study is to determine the cost of production and the price of batik fabric based products per order cost method for product sunduk kentang in ukm batik sari kenongo sidoarjo . The analytical tool used is the method of calculating the cost based on the order with the factory overhead cost allocation according to the relative sales value , where the rationale of this method that the selling price of a product is the embodiment of the costs incurred in processing the product. From research result, showing difference of the calculation cost of goods manufactured per kain batik equal to Rp 4.713,3 between company calculation and result of analysis pursuant to Job Order Cost Method. The calculation cost of goods manufactured per kain batik for the sunduk kentang is as following: According to job order cost method, cost of goods manufactured per kain batik equal to Rp 132.458,5.According to company method, cost of goods manufactured per kain batik equal to Rp 137.171,8. While total calculation difference cost of goods manufactured for the sunduk kentang 80 kain batik is equal to Rp 377.070. This is the result calculation cost of goods manufactured for the sunduk kentang 80 kain batik: according to job order cost method, cost of goods manufactured for the sunduk kentang 80 kain batik is equal to Rp 10,596,680. According to company method, cost ofgood manufactured for the sunduk kentang 80 kain batik is equel to Rp 10,973,750. Thereby, the calculation cost of goods manufactured with job order cost method is lower then the calculation cost of Goods manufactured according to company method. Keywords: Cost of Goods Manufactured, Cost of Production, Job Order Cost Method

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 658 - GENERAL MANAGEMENT > 658.151 1 - MANAGEMENT ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 11 Jul 2017 02:45
Last Modified: 11 Jul 2017 02:45
URI: http://eprints.perbanas.ac.id/id/eprint/1941

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