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All Journal Jurnal Surya Teknika
Jhon Frans Simanjuntak , Edo
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Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Engineering Industrial & Manufacturing Engineering Mechanical Engineering

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Analisis Perbandingan Harga Pokok Produksi Menggunakan Metode Job Order Costing dan Metode Activity Based Costing di UD. Cirasa Azis Syarif, Abdul; Jhon Frans Simanjuntak , Edo; Novalia Harahap, Uun; Zaharuddin , Zaharuddin
SURYA TEKNIKA Vol 13 No 1 (2026): JURNAL SURYA TEKNIKA
Publisher : Fakultas Teknik UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jst.v13i1.11340

Abstract

This study aims to analyze and compare the calculation of cost of goods manufactured (COGM) at UD. Cirasa using traditional methods, Job Order Costing, and Activity Based Costing (ABC). The research employs a comparative approach with data collected through observation and interviews. The results show that the traditional method produces a unit cost of Rp 1,777, the ABC method Rp 1,577, and the Job Order Costing method Rp 1,826. These differences arise from the way overhead costs are allocated in each method. The ABC method provides more accurate results because it assigns costs based on production activities. Therefore, ABC is considered more effective in determining production costs and can be used as a reliable basis for setting appropriate selling prices.
Co-Authors Azis Syarif, Abdul Novalia Harahap, Uun Zaharuddin , Zaharuddin