Analisa Penentuan Harga Pokok Produksi Pada Fabrikasi Skid Winch System dengan Metode Job Order Costing (Studi Kasus Pada Perusahaan Manufaktur dan Konstruksi)

  • Rinda Fitriana
  • Rina Sandora
  • RA Norromadani Yuniati
Keywords: Direct Cost, Indirect Cost, Job Order Costing, Overhead Cost, Cost of Goods Sold, Salling Price


One of the company that growing is company that focus in fabrication and construction. In
these company consist of some division, one of division is production division. At this time the
company is producing skid winch system. In determining the calculation of cost of good sold of the
company experiencing mismatch budget plan costs and cause the company does not get the maximum
profit. In determining of the cost of good sold based on the right and accurate order appropriate to
the working system in the company is job order costing method. The method can calculate all
classification cost, there are direct and indirect costs. the classification is charged to the ordered
product. Based on the results of the research cost of good sold of 1 unit skid winch system based on
job order costing method is Rp. 37.564.984, - and the selling price is Rp. 51.651.853, -.and the Profit
is Rp. 9.391.246, -. the calculation using job order costing method with company calculation there is
cost difference, cost of good sold equal to Rp. 5.665.388,- and the calculation of selling price Rp.
16.551.298,-. This is because the company in the determination of the cost of good sold and the
selling price does not classify all components of the cost in detail so the result that got by the
company are less accurate and less maximum profit.