Analisis penerapan job order costing pada PT Kahajaya Marine

Anne, Cheryl (2018) Analisis penerapan job order costing pada PT Kahajaya Marine. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilakukan untuk melihat ketepatan perhitungan dan pencatatan biaya produksi pada perusahaan PT Kahajaya Marine yang menerapkan metode Job order costing. Perusahaan menerapkan metode Job order costing karena perusahaan memproduksi kapal sesuai kebutuhan klien. Pesanan yang berbeda antara yang satu dengan yang lainnya menyebabkan variasi antar biaya produksinya juga. Biaya produksi yang terdiri dari material langsung, tenaga kerja langsung dan overhead harus didokumentasi dan diperhitungkan dengan tepat agar perusahaan dapat mendapatkan informasi yang tepat untuk menentukan harga jual yang bersaing. Penulis melakukan penelitian di PT Kahajaya Marine dengan menganalisis perhitungan dan pencatatan biaya material langsung, tenaga kerja langsung dan perhitungan overhead PT Kahajaya Marine pada pesanan Kapal A 3,6 M dan pesanan Kapal B 6,7 M untuk membandingkan praktik riil perusahaan dengan kajian teori. Penulis menemukan bahwa terdapat perbedaan dengan kajian teori dalam proses dokumentasi biaya produksi yaitu kurangnya penerapan dokumentasi berupa Job cost sheet, time ticket, material requisition dan juga penulis menemukan terdapat perbedaan pada penetapan tarif yang dilakukan perusahaan untuk menghitung harga pokok produksi pesanan. / This research was done to see the accuracy of the calculation and documentation of the production cost in PT Kahajaya Marine, a company that implements a Job order costing method. The company chose to implement the method because it produces boats based on client’s specification. The differences between one job to another creates a variation of production cost. The production cost consisting of direct materials, direct labor and overhead must be documented and calculated correctly so that the company can be equipped with information to create a competitive selling price.This research was done in PT Kahajaya Marine by analysing the calculation, recording and documentation of direct materials, direct labor and overhead for Job A Boat 3,6 M and Job B Boat 6,7 M. This was done to compare between practice implementation to what is written in theory.The research came to a conclusion that there is a gap between practice implementation to what is written in theory in terms on how the company document the cost, the company lacks proper documentation such as job order cost sheet, time tickets, material requisition, also there is a difference in how the company determines rate to calculate the production cost.

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