PERHITUNGAN JOB ORDER COSTING PADA WORKSHOP PT. GET KARYA MANDIRI

Abstract

The purpose of this study was to determine the Calculation of Job Order Costing at the Workshop of PT. Get Independent Work. Workshop PT. Get Karya Mandiri is a business that produces various kinds of products, the products used for this research are canopies with a size of 4x6 and canopies with a size of 6x8. Based on observations, Workshop PT. Get Karya Mandiri calculates the costs incurred for each order by adding up all costs incurred for each order. After this research was carried out, it turned out that there were differences in the calculation of the results of ordered products according to the Workshop of PT. Get Karya Mandiri with Job Order Costing Calculations according to cost accounting theory. Therefore, it is necessary to evaluate Production Cost Calculations based on Job Order Costing at the Workshop of PT. Get Independent Work. After calculating production costs based on Job Order Costing, it can be concluded that the profit obtained for each product, namely the canopy product with a size of 4x6 and the canopy with a size of 6x8, is different from the calculations carried out by the PT Workshop. Get Independent.