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Calculation of Cost of Goods Manufactured Using Job Order Costing Method at CV Karya Manunggal 2024 = Calculation of Cost of Goods Manufactured Using Job Order Costing Method at CV Karya Manunggal 2024
Alifia Khayna Purnama, “Calculation of Cost of Goods Manufactured Using Job
Order Costing Method at CV Karya Manunggal 2024”. Final Project Diploma III
Accounting Department Semarang State Polytechnic, under the guidance of Dewi
Sri Marsanti, S.E., M.M., and Drs. Suko Raharjo, M. Hum., July 2024, 72 pages
This Final Project aims to calculate the production cost on CV Karya Manunggal
2024 for golf glove products (Synthetic Leather Golf Glove) APGV-116 and
ORMG-777 using job order costing method and compare with the calculation by
CV Karya Manunggal. The type of data used are primary data and secondary data.
Primary data include the flow of production process and activities on the production
process, while secondary data include a general description of the company. The
technique used for collecting data were interviews, observations, and literatures.
The writing method that used are description method and exposition method.
Description method used to explain a company overview, while exposition method
used to analyze production data which is the basis for calculate the production cost.
The results of the calculation production cost using job order costing method are
Rp 31,689 for APGV-116 model glove, Rp 29,648 for ORMG-777 model glove,
while according to the CV Karya Manunggal the result of calculation are Rp 31,105
for APGV-116 model and Rp 29,064 for ORMG-777 model. The difference
happens because in calculating cost of production, the company is not calculating
factory overhead costs completely.
Keywords: Production Cost, Job Order Costing Method, Production Cost,
Factory Overhead Cost.
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