GDL

Calculation of Cost of Goods Manufactured method Job Order Costing (Case Study at Convection Business Mowin Concept)

Undergraduate Theses from JBPTPPOLBAN / 2022-01-19 10:23:52
Oleh : Nurul Afifah - 175111024 (nurul.afifah.akun17@polban.ac.id)
Dibuat : 2022-01-19, dengan 4 file

Keyword : Cost Of Goods Manufactured, Job Order Costing, Factory Overhead Cost, Job Order Cost Sheet
Subjek : Harga Pokok Produksi, Job Order Costing, Biaya Overhead Pabrik, Kartu Harga Pokok Pesanan.

Penentuan Harga pokok produksi yang tepat merupakan hal yang penting bagi perusahaan karena dapat menjadi dasar dalam penentuan harga jual. Perusahaan biasanya kurang detail dalam mengidentifikasi biaya overhead pabrik, yang akan mengakibatkan perusahaan tidak mengetahui pasti laba/rugi yang diperolehnya. Penelitian ini dilakukan di Mowin Concept yang merupakan usaha kecil bergerak dalam bidang konveksi pakaian, dengan proses produksinya berdasarkan pesanan. Mowin Concept belum memasukkan seluruh elemen biaya overhead pabrik sehingga perhitungan harga pokok produksi menjadi tidak tepat. Penelitian ini bertujuan untuk mengetahui hasil perhitungan harga pokok produksi dengan menggunakan metode job order costing pada studi kasus pesanan 300 setel seragam lapas. Berdasarkan rumusan masalah dan pembahasan diperoleh perhitungan harga pokok produksi menurut perusahaan sebesar Rp 47.007/setel, dengan harga jual sebesar Rp 65.000/setel. Sedangkan, perhitungan menggunakan metode job order costing yang membebankan seluruh biaya overhead pabrik sebesar Rp 51.319/setel, sehingga harga jualnya sebesar Rp 70.900/setel. Terjadi peningkatan 9,17% pada harga pokok produksi dan peningkatan 9,07% pada harga jual. Oleh karena itu sebaiknya perusahaan menghitung seluruh elemen biaya overhead pabrik dan menggunakan metode job order costing, serta bantuan pencatatan dengan kartu harga pokok pesanan.

Deskripsi Alternatif :

Determination of the cost of goods manufactured is important for companies because it can be the basis for determining the selling price. Companies usually lack detail in identifying factory overhead costs, which will result in companies not knowing for sure the profit/loss it receives. This research was conducted at Mowin Concept, which is a small business engaged in clothing convection, with the production process based on orders. Mowin Concept has not included all elements of factory overhead costs so that the calculation of the cost of goods manufactured is not correct. The purpose of this research is to determine the results of the calculation of the cost of goods manufactured using the job order costing method in a case study of ordering 300 sets of prison uniforms. Based on the formulation of the problem and discussion, the calculation of the cost of goods manufactured according to the company is Rp 47.007/unit, with a selling price of Rp 65.000/unit. Meanwhile, the calculation uses the job order costing method which imposes all factory overhead costs of Rp 51.319 / unit, so the selling price is Rp 70.900. There was a 9.17% increase in the cost of goods manufactured and a 9.07% increase in the selling price. Therefore, the company should calculate all elements of factory overhead costs and use the job order costing method, as well as recording assistance with the job order cost sheet.

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