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Muhammad Hasan
Universitas Islam Negeri Sumatera Utara, Medan, Indonesia
Economics, Econometrics & Finance

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Job Order Costing for Production Cost and Selling Price Decisions at Chariyah Catering Muhammad Hasan; Nurwani Nurwani; Laylan Syafina
Advances in Taxation Research Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v4i3.1169

Abstract

Purpose: This study analyzes the application of Job Order Costing in determining the cost of goods manufactured (COGM) at Chariyah Catering and evaluates the implications of the resulting cost information for selling price decisions. Research Method: A descriptive quantitative case-study design was applied using primary data obtained through observation, interviews, and documentation. Three customer orders were analyzed by identifying direct material, direct labor, and manufacturing overhead costs, calculating order-specific COGM, and comparing the results with the business's existing costing method. Results and Discussion: Job Order Costing produced COGM of Rp29,405,000, Rp42,721,000, and Rp58,928,500 for the three orders, respectively, exceeding the business-method estimates of Rp17,500,000, Rp27,000,000, and Rp34,500,000. The differences mainly reflect broader recognition of manufacturing overhead. A 10% cost-plus pricing simulation also generated higher prices than those currently applied. Implications: Some overhead items relied on estimated resource utilization, only three orders were analyzed, and market acceptance was not tested. The findings support systematic order-level cost recording and clearer overhead-allocation bases for pricing decisions. Originality: The study extends order-based costing evidence in a catering MSME by linking cost classification and overhead allocation with the evaluation of selling price decisions.
Co-Authors Laylan Syafina Nurwani Nurwani