ANALISIS PERHITUNGAN HARGA POKOK PENJUALAN DENGAN METODE “JOB ORDER COSTING†UNTUK MENENTUKAN HARGA JUAL PADA UMKM KAK AS (STUDI KASUS UMKM KAK AS KIJANG KOTA)
Kata Kunci:
Cost of Sales, Conventional Method, Job Order Costing MethodAbstrak
This study aims to determine the cost of goods sold per product using the job order costing method and conventional calculations, as well as to determine the difference in the cost of goods sold from the two methods. This research was conducted on UMKM owned by Kak Asmaini or Kak As in Kijang City, Bintan Regency. This study does not use a sample or population because UMKM are home industries and private. This study uses a quantitative descriptive method that systematically explains the final results using numbers. The data used in this study is the overall cost of the production process in May and June 2021. The results of this study indicate that there is a difference in the cost of goods sold between the job order costing method and conventional calculations. The calculation using the job order costing method causes the difference in the cost of goods sold for Atomic Crackers, Coconut Roots, Banana Chips, Sweet Potato Chips and Tribal Chips: Mackerel, glutinous rice flour, bananas, sweet potatoes and breadfruit per pack greater than the conventional calculation. This is because conventional calculations do not take into account factory overhead costs in more detail. The conclusion of this study is that the calculation of the cost of goods sold using the job order costing method is better and more accurate than conventional calculations, because the job order costing method takes into account costs in more detail during the production process to the sales process takes place.
