PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE HARGA POKOK PESANAN PADA USAHA KERAJINAN KAYU “ELITE” DI BOJONEGORO

Dina Alafi Hidayatin, Eny Fariyanti

Abstract


Along with current economic developments, many industries and MSMEs are competing to produce quality products that are accepted by the general public. This is a challenge for the owner and management team to increase the efficiency and effectiveness of the company's operations. Through this research, the researcher intends to calculate the cost of production using the full costing order cost method while comparing it with the calculation of the cost of production that has been carried out by the company. This research uses a descriptive qualitative method, with the data collection method used as primary data obtained from business owners, production employees, and several related people through direct observation, interviews, and literature study. The research results show that the cost of production, according to the Wood Crafts Industry, is lower than the calculated cost of production using the order cost method, full costing.

Keywords: Production Cost, Order Cost, Price Comparison



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References


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