Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Biaya Pesanan Pada Usaha Meubel Semoga Berkah

Abstract

This research aims to find out and analyze the calculation of the calculation of the Cost of Production in the Hopefully Berkah Furniture business using the theory of calculating the Cost of Goods Production Method of the Cost of Goods Orders and calculating the problem in this research is whether the calculation of the Cost of Goods Production by the Hopefully Berkah Furniture business is lower than using the Calculation theory Production Cost Cost Order Cost Method. The theory used in this research is Cost Accounting. The hypothesis put forward is that the calculation of the Cost of Goods Production in the Hopefully Blessing Furniture business is lower than using the theory of calculating the Cost of Goods Production, the Cost of Goods Ordered Method. The analytical tools used in this research are fixed asset depreciation rates, overhead costs based on product units, cost of production calculations, and cost allocation calculations using the Joint Cost Allocation Method per product unit. The results of the research show that there is a difference in determining production costs between the calculation of the Cost of Goods Production for May Blessed Furniture and the theory of calculating the Cost of Goods Production based on the Cost of Goods Order Method