EVALUASI PENENTUAN HARGA POKOK PRODUKSI DENGAN METODE JOB ORDER COSTING PADA PERUSAHAAN HANDUK LUMINTU UNTUK PESANAN HANDUK BERUKURAN D

Perusahaan Handuk Lumintu is a manufacture company which produces such as towels, washcloth, handkerchief and ikrom cloth. In the production process, Perusahaan Handuk Lumintu takes order from customer so the computing of cost of goods manufactured the company used job order costing method. In the job order costing method, the cost of goods manufactured is determined when the order is received therefore the basic to determine cost of goods sold. That is why computing cost of goods manufactured has to be done correctly. The purpose of this research is to evaluate the Perusahaan Handuk Lumintu’s way of computing the cost of goods manufactured for D size towels order. In doing evaluation, the researcher compare between the cost accounting theory and the computation of cost of goods manufactured by Perusahaan Handuk Lumintu. The evaluation results shows that the computation of raw materials cost and direct labor cost is based on real cost which is really used to complete the order. The manufacturing overhead cost is computed based on estimation made by company. Perusahaan Handuk Lumintu is not using the job cost sheet. Based on the results of the evaluation, the researcher suggesting Perusahaan Handuk Lumintu in their way of computing cost of goods manufactured. The company should be applying the component of direct and indirect manufacturing overhead cost to the product. The company should be using predetermined overhead rate based on applied raw materials because the most dominant component of manufacturing overhead cost is helping materials which the alteration is influenced by the usage of raw materials. The company should be using job cost sheet to determine manufacturing cost specifically for every order. Keywords: evaluation, job order costing method, cost of goods manufactured determinatio