Perhitungan Harga Pokok Pesanan Untuk Menetapkan Harga Jual (Studi Kasus Pada Percetakan Maharani Di Baturaja)
Keywords:
cost of goods production, methods of job order costingAbstract
This research purposed to know the accuracy of classification costs in the calculation of cost of goods production as well as knowing the determination of sale price of banners on the printing Maharani Factory. With the object of his research focused on the report
manufacturing costs 2022. Research methods used was qualitative descriptive approach. In order to calculate the cost of goods production correctly then the required allocation of costs along with the relative value method, calculation of cost of goods orders with methods of Job order costing, and determine the selling price of the price of the staple production Banner. Based on the results of the analysis noted that there was a less exact costs of classification and the allocation of costs shared on the methods used by the company. This causes a difference in the calculation of cost of goods production. The price of the staple production
order 420 meters of banners in 4 days calculation based on analysis was Rp 5.126.664 and Rp 201.669 lower, namely from the calculation of the company amounting to Rp 5.328.333.