ANALISIS PENERAPAN JOB ORDER COSTING METHOD PADA HARGA JUAL PRODUK STUDI KASUS DI RIAU KREATIF DIGITAL PRINTING

The difference in the cost of production certainly affects the selling price and profit and loss of the company where the selling price is determined and the profit earned by the company is too low. This research is a case study research that aims to find out how to calculate the cost of production in Riau Creative Digital Printing, namely the production of dues books and calendars. The research methodology used is descriptive qualitative through observation, interviews and documentation on the object of Full Costing and Variable Costing calculation methods. The results showed that the company applied the Job Order Costing Method based on the order and the cost classification was in accordance with the existing theory, but in calculating overhead costs, the company did not include the depreciation of machinery and equipment in the calculation of factory overhead costs. For this reason, Riau Creative Digital Printing can correct the calculation of the cost of production in accordance with the job order costing method by calculating and identifying the cost of raw materials, direct labor costs, and factory overhead costs so that the selling price set can be accurate and increase