[DEPOSIT] Analysis of Calculation of Cost of Production of Shoe Products Using the Job Order Costing Method (Case Study: Tennar Surya Mega, Sooko, Mojokerto)

Darmawan, I Gede Bayu (2021) [DEPOSIT] Analysis of Calculation of Cost of Production of Shoe Products Using the Job Order Costing Method (Case Study: Tennar Surya Mega, Sooko, Mojokerto). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Tennar Surya Mega is a cottage industry engaged in the shoe-making industry. Tennar Surya Mega is located in Mojoranu Village, RT 04 RW 01, Sooko District, Mojokerto Regency, East Java Province. The products produced by Tennar Surya Mega include lace-up shoes and Velcro (non-laced) shoes with black and white soles. Tennar Surya Mega in determining the cost of production is still based experience and estimates involving the price of raw materials, worker salaries, and other costs which causes the company not to know what the actual cost production is.Companies that do not calculate the cost of production in detail can cause the actual cost of production to be not achieved which will have an impact on the profits to be achieved. From these problems, a solution is carried out by calculating the cost of production using the job order costing method. The cost of production obtained for white velcro sole shoes size 34 is Rp. 437,137 and the cost of production of size 34 black sole laces is Rp. 367,869, for the of production of black sole laces size 35 of Rp. 437,142 and the cost of production of black sole laces size 35 is Rp. 367,886, while the cost of production of white velcro sole shoes size 36 is Rp. 437,215 and the cost of production of black soles laces size 36 is Rp. 367,910.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Cost of production, Shoes, Job order costing
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Fakultas Teknik > Program Studi Teknik Industri
Depositing User: 1411700068 I Gede Bayu Darmawan
Date Deposited: 02 Mar 2022 01:39
Last Modified: 20 Jun 2022 02:25
URI: http://repository.untag-sby.ac.id/id/eprint/14785

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