Peranan Job Order Costing Dalam Menentukan Harga Pokok Produksi (Studi Kasus PT Bakrie Tosanjaya Tbk)

Nugraha, AdiPutra (2012) Peranan Job Order Costing Dalam Menentukan Harga Pokok Produksi (Studi Kasus PT Bakrie Tosanjaya Tbk). S1 thesis, STIE Indonesia Banking School.

Text (Naskah Lengkap) Adiputra Nugraha.pdf Restricted to Registered users only Download (1MB)

Abstract

Job Order Costing Method, which is one method of accumulated production costs where the cost of production based on orders . In this study, researchers wanted to compare the role of job order costing in determining Cost Of Goods Sold in manufacturing industry in the field of heavy-equipment and in other small industries. The purpose and goal the study was to determine the application of job order costing that company has applied, find out how companies determine the cost of goods sold, and determines the role of Job order costing in determining Cost of goods sold at the company. Based on research at PT. Bakrie Tosanjaya, found that the application of job order costing the company has been applied very well. The statement was proved with the application requirements in the determination of the cost of production based on orders, is the existence separation of production costs to direct costs, such as the cost of direct materials and direct labor and indirect costs which includes indirect costs of raw materials, and labor costs indirectly. Thereby, management can monitor the realization of the cost of production so that it can easily be used as a means of controlling the production of the relevant orders and other orders that have a similar specific in the future. Keywords : job order costing, cogs, determine cogs.

Item Type:	Thesis (S1)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Prodi S1 Akuntansi
Depositing User:	Ms Dyta Medina
Date Deposited:	23 Oct 2020 08:50
Last Modified:	18 Jul 2024 00:47
URI:	http://repository.ibs.ac.id/id/eprint/1421

Actions (login required)

View Item