ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI KENOPI BERDASARKAN PESANAN PADA BENGKEL LAS STENLESS DAFA

THE ANALYSIS OF COST OF PRODUCTION KENOPI BASED ON JOB ORDER COSTING AT BENGKEL LAS STENLESS DAFA Nina Rizki Aprianti, 2015 (XV + 76 Pages) E-mail: ninarizkiaprianti@gmail.com The final repot was made to satisfy on of condition in completing studies at Department of Accounting State Polytechnic of Sriwijaya. The tittle of this final report is “The Analysis of Cost of Production Kenopi Based On Job Order Costing at Bengkel Las Stenless Dafa”. The Company is located in Jln. Serda Kakao Usman Ali No 1421 RT. 17 RW.05 Palembang. In Completing this final repport authors obtained data by conducting interview and observation to the object of research and reading books and literature relating to this final report. The author collects data by interview, according to the interview, reached raw material usage data, employee, asset list, and estimation of cost prince of Kenopi production size 4x5m year 2014. From the data, the writer found some problems to the Bengkel Las Stenless Dafa where hadn’t done classification yet between direct raw material cost with auxiliary raw material, the cost of building depreciation and machinery production are not charged into factory overhead cost, electicity usage cost and unaccaunted hire detail in producing of Kenopi. The writer suggested better the the campany Bengkel Las Stenless Dafa do classification the elements of production cost price accurately mainly to the raw material with the auxiliary raw material cost. Should also include the cost of building depreciation and machinery production, electricity usage cost and rent to the production cost price in order to set the selling price of products coreectly in order to obtain maximal profit