Penetapan Harga Pokok Produksi Pada Usaha Kusen Putra Agung Mandiri

Abstract

The calculation of cost of goods manufactured at Putra Agung Mandiri Carpentry, under the guidance of Mr. Imam Nazaruddin Latief as First Advisor and Mrs. Catur Kumala Dewi as Second Advisor.

The research is aimed to investigate and analyze calculation regarding the cost of goods manufactured at Putra Agung Mandiri Carpentry, compared with the theory of cost of goods manufactured calculation by using Job Order Costing Method. The formulation of the problem in this research is whether or not the cost of goods manufactured calculation by Putra Agung Mandiri Carpentry is lower than the cost calculated with the theory of cost of goods manufactured calculation by using Job Order Costing Method.

The theory used in this research is cost accounting. The hypothesis proposed in the research is that the cost of goods manufactured calculation by Putra Agung Mandiri Carpentry is lower than the cost calculated with the theory of cost of goods manufactured calculation by using Job Order Costing Method.

The research instrument used for analysis in the research includes depreciation expense of fixed assets, per-unit overhead expense, cost of goods manufactured calculation, and job order cost card.

The result of the research revealed that there were differences in the values of production costs between the cost of goods manufactured as calculated by Putra Agung Mandiri Carpentry and the one done using the theory of cost of goods manufactured calculation by using Job Order Costing Method. The values calculated by Putra Agung Mandiri Carpentry were lower than the ones calculated using the theory of cost of goods manufactured calculation by using Job Order Costing Method