EVALUASI PENENTUAN KOS PRODUK DENGAN METODE JOB COSTING PADA PERUSAHAAN MAHKOTA MULYO MANDIRI SKRIPSI
Mahkota Mulyo Mandiri is a medium manufacturing company, specialized in furniture production for Indonesian consumption as well as for worldwide exports. It is located in industrial district of Jepara, Indonesia. Most of its products are tailor-made. As a medium enterprise, Mahkota Mulyo Mandiri fou...
| Main Authors: | , |
|---|---|
| Format: | Thesis |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2014
|
| Subjects: |
| _version_ | 1826048686149337088 |
|---|---|
| author | , LUCY MARTHIA , Arief Surya Irawan, S.E., M.Com. |
| author_facet | , LUCY MARTHIA , Arief Surya Irawan, S.E., M.Com. |
| author_sort | , LUCY MARTHIA |
| collection | UGM |
| description | Mahkota Mulyo Mandiri is a medium manufacturing company, specialized
in furniture production for Indonesian consumption as well as for worldwide
exports. It is located in industrial district of Jepara, Indonesia. Most of its products
are tailor-made. As a medium enterprise, Mahkota Mulyo Mandiri found it
difficult to accurately assess the product cost of each product with its traditional
method. The company also has an inappropriate cost flow and manufacturing
costs classification. The inappropriate product cost will lead to inappropriate
selling price and hinder the profit maximization.
The case-study research aims at determining product cost accurately. To
achieve the objective, the researcher proposes implementing job-costing method
to simplify the methodology for calculating product cost accordance with the
objective. This method will help to trace the direct cost and allocate the indirect
cost appropriately based on the 7 steps in job-costing. The case study begins with
cost flow and manufacturing cost classification correction. Fourteen samples were
chosen to find out the accuracy of job-costing method compared with traditional
method. The mathematical analysis result shows that the job-costing method
provides higher product cost than the traditional method does because of the
inclusion of the overhead cost. Even though job-costing method causes a higher
product cost, it is more accurate and reliable to be applied for the company with
distinctive products.
The research result reveals that the job-costing method has full
applicability in this case, and in conclusion, it has a real value in product cost
determination. The method helps the owner to define an accurate selling price, to
manage the production costs, and to control the costs as well. Since Mahkota
Mulyo Mandiri�s products are customized, there are no market prices for its
products. To calculate the selling price, Mahkota Mulyo Mandiri might apply
cost-plus pricing method that is really simple and helpful for the company to
define the expected profit more easily. |
| first_indexed | 2024-03-13T23:34:02Z |
| format | Thesis |
| id | oai:generic.eprints.org:131757 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T23:34:02Z |
| publishDate | 2014 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:1317572016-03-04T07:58:20Z https://repository.ugm.ac.id/131757/ EVALUASI PENENTUAN KOS PRODUK DENGAN METODE JOB COSTING PADA PERUSAHAAN MAHKOTA MULYO MANDIRI SKRIPSI , LUCY MARTHIA , Arief Surya Irawan, S.E., M.Com. ETD Mahkota Mulyo Mandiri is a medium manufacturing company, specialized in furniture production for Indonesian consumption as well as for worldwide exports. It is located in industrial district of Jepara, Indonesia. Most of its products are tailor-made. As a medium enterprise, Mahkota Mulyo Mandiri found it difficult to accurately assess the product cost of each product with its traditional method. The company also has an inappropriate cost flow and manufacturing costs classification. The inappropriate product cost will lead to inappropriate selling price and hinder the profit maximization. The case-study research aims at determining product cost accurately. To achieve the objective, the researcher proposes implementing job-costing method to simplify the methodology for calculating product cost accordance with the objective. This method will help to trace the direct cost and allocate the indirect cost appropriately based on the 7 steps in job-costing. The case study begins with cost flow and manufacturing cost classification correction. Fourteen samples were chosen to find out the accuracy of job-costing method compared with traditional method. The mathematical analysis result shows that the job-costing method provides higher product cost than the traditional method does because of the inclusion of the overhead cost. Even though job-costing method causes a higher product cost, it is more accurate and reliable to be applied for the company with distinctive products. The research result reveals that the job-costing method has full applicability in this case, and in conclusion, it has a real value in product cost determination. The method helps the owner to define an accurate selling price, to manage the production costs, and to control the costs as well. Since Mahkota Mulyo Mandiri�s products are customized, there are no market prices for its products. To calculate the selling price, Mahkota Mulyo Mandiri might apply cost-plus pricing method that is really simple and helpful for the company to define the expected profit more easily. [Yogyakarta] : Universitas Gadjah Mada 2014 Thesis NonPeerReviewed , LUCY MARTHIA and , Arief Surya Irawan, S.E., M.Com. (2014) EVALUASI PENENTUAN KOS PRODUK DENGAN METODE JOB COSTING PADA PERUSAHAAN MAHKOTA MULYO MANDIRI SKRIPSI. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=72260 |
| spellingShingle | ETD , LUCY MARTHIA , Arief Surya Irawan, S.E., M.Com. EVALUASI PENENTUAN KOS PRODUK DENGAN METODE JOB COSTING PADA PERUSAHAAN MAHKOTA MULYO MANDIRI SKRIPSI |
| title | EVALUASI PENENTUAN KOS PRODUK DENGAN METODE JOB COSTING PADA PERUSAHAAN MAHKOTA MULYO MANDIRI SKRIPSI |
| title_full | EVALUASI PENENTUAN KOS PRODUK DENGAN METODE JOB COSTING PADA PERUSAHAAN MAHKOTA MULYO MANDIRI SKRIPSI |
| title_fullStr | EVALUASI PENENTUAN KOS PRODUK DENGAN METODE JOB COSTING PADA PERUSAHAAN MAHKOTA MULYO MANDIRI SKRIPSI |
| title_full_unstemmed | EVALUASI PENENTUAN KOS PRODUK DENGAN METODE JOB COSTING PADA PERUSAHAAN MAHKOTA MULYO MANDIRI SKRIPSI |
| title_short | EVALUASI PENENTUAN KOS PRODUK DENGAN METODE JOB COSTING PADA PERUSAHAAN MAHKOTA MULYO MANDIRI SKRIPSI |
| title_sort | evaluasi penentuan kos produk dengan metode job costing pada perusahaan mahkota mulyo mandiri skripsi |
| topic | ETD |
| work_keys_str_mv | AT lucymarthia evaluasipenentuankosprodukdenganmetodejobcostingpadaperusahaanmahkotamulyomandiriskripsi AT ariefsuryairawansemcom evaluasipenentuankosprodukdenganmetodejobcostingpadaperusahaanmahkotamulyomandiriskripsi |