Peranan Job Order Costing Method dalam Menetapkan Harga Pokok Produksi pada UD Delima Jaya Perabot Medan

Abstract

Cost accounting has a very important role in a company, because it gives some information about the cost, which is very useful information for management in planning, control and decision making. One needs the information can be obtained through the use of Job Oder Costing Method, which is one method of collecting the cost of production which is based on the cost of production orders. Order cost method gives an overview of the cost of each part so that the aim of the use of Job Order Costing Method is another not only for purposes of determining the profits to be expected. Thus, the role of Job Order Costing Method in the calculation of the cost of production is to provide sufficient data, classifying, summarizing and define the techniques and procedures of financing. With respect to this research, the authors take the title “ The Role of Job Order Costing Method in Determining the Cost of Production in UD Delima Jaya Furniture field. According to the author choose the title, the authors identify the problem if the Job Order Costing Method has been implemented properly by the company? The intent and purpose of this study was to determine how the implementation of the Job Order Costing Method and determination of the Cost of Production is carried out within the company and to find out how the role of Job Order Costing Method in determining Cost of Production. As for the methods used in the form of qualitative descriptive method to collect data and literature studies. Thus, based on the research conducted, that the Job Order Costing Method is applied to UD Delima Jaya Furniture are adequate, visible with the applicable requirements in determining the cost of production based on existing orders in this case looks a separation of costs into the cost of production direct production consisting of: direct material costs and direct labor costs and indirect production costs consist primarily of costs other than the cost of materials and direct labor costs. Determining the cost of each booking made at the time the order is completed.