ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI BARANG PESANAN PADA CV KANOS GRAFIKA

ANALYSIS CALCULATION COST OF GOODS MANUFACTURED BY ORDER AT CV KANOS GRAFIKA Puspita Sari, 2014 ( xiv + 72 Pages) Email : puspitasari181803@yahoo.com This final report is entitled “Analysis Calculation Cost of Goods Manufactured by Order at CV Kanos Grafika”. This final report purposed to analyze the calculation cost of goods manufactured by order at CV Kanos Grafika. In writing this final report, writer collected data by interview. From the data was gotten as direct material using, direct labour, factory overhead and cost of goods manufactured by order statement notes book ½ HVS, receipt 1/3 HVS and banner 1m x 6m from January 2014. From the data writer found the problems at CV Kanos Grafika there are the company is not exact yet to put in cost of goods manufactured elements in particular direct raw material cost and indirect raw material cost (factory overhead). The company has not put in the electric cost, building hiring cost and tools reduction cost and factory machine in the calculation of cost of goods manufactured and do not exact the calculation cost of goods manufactured which is application in company. Writer suggests it better for company to classifying the elements of cost of goods manufactured correctly , especially direct raw material cost and indirect raw material cost. The company should better put in the factory overhead cost as electric cost, building hiring cost tools reduction and factory machine in order to make the cost of goods manufactured suitable with cost accounting standard because it can gives benefit for company to arrange the company operation budget and be able to determine product sales cost exactly because it relates to the profit of company. Keywords : Cost of Goods Manufactured by Order, Cost Classificatio