TA DIGITAL
Calculation of Cost of Goods Manufactured Based on Job Order Costing Method at CV Utama Tech Solution in Semarang Regency = Calculation of Cost of Goods Manufactured Based on Job Order Costing Method at CV Utama Tech Solution in Semarang Regency
This Final Project aims to calculate the production costs of Pneumatic Cylinder 40 x 40 mm and Pneumatic Cylinder 50 x 500 mm orders in January 2025 using job order costing method, and to compare the production costs calculated by CV Utama Tech Solution (CV UTS) with the calculation using job order costing method. Data collection involved interview, observation, and literature study methods, while the writing method includes description method to describe the company’s overview, and the explanatory method to explain the calculations results and compare the production costs according to CV UTS with the production costs using job order costing method. The job order costing method revealed that production costs for Pneumatic Cylinder 40 x 40 mm is IDR 2.187.598 per unit, while Pneumatic Cylinder 50 x 500 mm is IDR 2.770.568 per unit. These results indicate a difference between the company’s production cost calculations and the calculation using job order costing method. The difference for Pneumatic Cylinder 40 x 40 mm is IDR 312.402 per unit, while for Pneumatic Cylinder 50 x 500 mm is IDR 129.432 per unit. This difference occurred because CV UTS has not calculated the electricity, fuel, and depreciation expense only for production section.
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