PENENTUAN HARGA POKOK PRODUKSI BERDASARKAN PESANAN PADA CV JAYA PERKASA ABADI PALEMBANG

DETERMINATION OF JOB ORDER COSTING ON DIGITAL PRINTING CV JAYA PERKASA ABADI PALEMBANG Muhtadin Ahmad, 2015 (xii + 58 pages) Email : adin.extract@yahoo.com This final report aims to determined of job order costing in CV Jaya Perkasa Abadi on Pimpong street Block-F No. 18 palembang. The authors collected data by interview. Based on the interview, use the data obtained in the form of raw materials, labor, the list of assets, as well as the calculation of the cost of production of sublimation mugs, invitations, id card, and pin to 2014. From the data obtained, the authors found several problems, such as the company has not made classification of the cost of direct materials and indirect materials, the cost of which is not accounted for in the company the cost of production, such as the charging of electricity, rental of buildings, as well as depreciation of machinery and factory equipment. To overcome the existing problems in the printing, the author tries to give advice that might be useful for the company, company should carry out the classification elements of production cost and include the cost of electricity, the rent of the building as well as depreciation of machinery and equipment into the cost of production