ANALISIS HARGA POKOK PRODUKSI DENGAN METODE PERENCANAAN AGREGAT-DISAGREGAT DAN JOB ORDER COSTING PADA PRODUKSI DI PT SETYA KULINER MANDIRI

Abstrak

PT Setya Kuliner Mandiri is the manufacturing company in the fields of culinary. With production schedule that the cost  of goods whose production less well, So the company could not maximize shareholder profit. The purpose from this research is for giving solution planning the production schedule and  determination cost of production in PT Setya Kuliner Mandiri for the maximazie profit.

          This research used the method making Master Production Schedule and determine  production used Job Order Costing method. The tool used is Ms. Excel to do the calculation.

            The result of this research indicate that by making Master Production Schedule and calculating the cost of production used  Job Order Costing method show different results. The different quite significant with the compare a more detail price than the method used by the company. So, it can be concluded that the combination of the Agregat-Disagregat and Job Order Costing methods can calculate the cost of production more be better than the company method.

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Authors
  • Wafiq Wigiansyah
  • Agustinus Eko Susetyo
  • Dyah Ari Susanti
Publication Date

2023-01

Keywords

Master Production Schedule, Job Order Costing, Cost of Production