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All Journal Expensive: Jurnal Akuntansi dan Keuangan
Marlena Sari , Devi Ayu
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Decision Sciences, Operations Research & Management Social Sciences

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Analisis Perhitungan Harga Pokok Pesanan Dalam Menentukan Harga Jual Di Sumber Katon 2, Seputih Surabaya Marlena Sari , Devi Ayu; Nusantoro, Jawoto; Febri Darmayanti, Elmira
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i2.10353

Abstract

The primary objective of this study is to evaluate the effectiveness of the company's method for determining product selling prices, focusing on identifying and analyzing costs involved in the production process. The methodology employed involved data collection through interviews and direct observation of the company's production process. The analysis included the costs of raw materials, labor, and overhead, as well as how these costs impact the job order cost. The findings revealed that the current job order cost calculation is not entirely accurate, resulting in suboptimal selling prices. This study recommends improvements in the production costing and pricing system, including the use of more systematic calculation methods and the consideration of market factors and profit margins. By implementing these recommendations, the company is expected to be able to set more competitive selling prices and increase its profitability.
Co-Authors Febri Darmayanti, Elmira Jawoto Nusantoro