Date: 22-09-2019 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

Peranan Job Order Cost Sheet dipakai sebagai Subsidiary Account untuk mengumpulkan biaya produksi tiap pesanan guna menghitung harga pokok produksi ( Studi pada percetakan CV. ANDROMEDIA Malang ).

Detail
Author Djoko Sugiono
Category Akuntansi dan Bisnis Syariah

Abstract

Based on the survey results revealed that the job order cost sheet is very accurate as subsidiary accounts in detailing the cost of production, cost of both direct materials, direct labor, and manufacturing overhead costs, it seems if there is an order that can not be resolved (work in progress) in month / year in question due to the closing date of the balance sheet, then the work will be continued in the months / years later, just add expenses as required in the further work (preliminary data already recorded in the job order cost sheet). Likewise, if there are orders that have been completed in the month / year in question, but until the closing date of the balance sheet has not been handed over to the buyer, then the job order cost sheet serves as a subsidiary account for inventories of finished goods. So with the accurate cost information is summarized in the job order cost sheet, then the management will be able to know in detail the state of the company is mainly related to the cost incurred in the manufacture of products, and to determine the steps that need to be taken to achieve these objectives.