penentuan harga pokok pesanan meubel pada industri meubel Annisa samarinda --

ABSTRACT

Erawati, Yuliana is an Accounting student at Samarinda State Polythecnic-

compiling the final project entitled " The Calculation on Job Order Cost at Annisa

Meubel Industry Samarinda" - under the guidance of RatnaWulaningrum S M.Si

as the first advisor and Drs. Usman BV as the second advisor.

MeubelAnnisa Industry is one of the small industries. Job order cost is

important to count because it can be managed the industry well.

The purposes of this writing has to main points as stated as follow

a). How to calculate the Job Order Cost

b). How much profit will company get on products sold.

In collecting the data, the writer did observation, interview and field library

method

The analysis instrument used in this writing are Job Cost Order Sheet and Cost

Flow.

The result of this writing has three main points as stated as follow

a). The Company can identify the ammount of Job Order Cost for each order

b). The Company can identify the gross profit for each order

c) The Company can identify the different cost factory overhead expenses.

Keyword : Calculation, Job cost order