ANALISIS PENENTUAN HARGA POKOK PRODUKSI WOODCRAFT FURNITURE BERDASARKAN JOB ORDER COSTING

Dewi B1031151030 Novita

Abstract


The purpose of this study is to determine whether the collection of cost of goods manufactured based on orders (job order costing) has been implemented by Mr. Maman's Woodcraft Furniture business in accordance with qualitative standards, while data collection is done by listing questions and direct interviews with their owners about the company's activities and determination the cost of production in the business.This research was carried out in Mr. Maman's Woodcraft Furniture business which is a business engaged in manufacturing whose main activity is to make furniture specifically for Makeup Artists such as beauty cases and vanity mirrors that use plywood-based materials. This business carries out production activities based on orders and there is no product inventory in the workshop. After conducting the research, the conclusion drawn from this research is that the business of Woodcraft Furniture owned by Mr. Maman has not used the cost of order method correctly in accordance with the applicable accounting standards. in the expense report.

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