ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PADA DEPOT DIAMOND DI PANGKALAN BALAI

The purpose of this report is to know the right classification and calculation of cost of goods manufacture at Diamond Shop. The author uses several methods for obtaining data report such as interview, observations, and literature study. The objects analyzed are the calculation of cost production of dish rack, wardrobe, and bathroom door by using job order cost method and full costing method. Based on the obtained data, the author found several problems such as the company doesn’t calculate the owner wage into direct labor cost, the electrical cost, and assets depreciation into the overhead cost. So, the author gives some suggestions to the company such as the company should classify the elements of goods manufacture correctly and should charge the owner wage, electrical cost and assets depreciation to the calculation of cost of goods manufacture, so the company can decide the correct price