IMPLEMENTASI AKUNTANSI MANAJEMEN BAGI PRODUKSI ATAS PESANAN

Abstract

Production costs include all costs incurred for processing raw materials into finished products. Accuracy in calculating the cost of production will determine the accuracy in determining the selling price. Accuracy in determining the selling price can determine the success of a product to be able to compete with other similar products. The selling price in accordance with the production price issued, will affect the profit to be obtained. This study calculates the cost of production using the order method at the Ceramic Products UKM in Bayat Village, Klaten. There is a difference in the calculation of the cost of production of Rp. 1,102.06 for an order for a dot vase with a diameter of 40cm. The difference is because in calculating the cost of production the company has not calculated the complete factory overhead costs.