Judul: Analisis harga pokok produksi dengan metode job order costing (studi kasus triple combo, Bogor)
Abstrak: Triple Combo is one of the subsidiaries of Hotel Salak The Heritage are producing food cakes typical Dutch state and the typical traditional Indonesian food. Combo Triple Production costs consist of the cost of direct materials, direct labor costs, and factory overhead costs. Triple Combo in activity are faced with the possibility of a gap between the cost of production which has been calculated by the cost of production actually happened. In every production company made 65% of the production order and 35% produced for supply to the outlet and cafe Triple Combo. This study focuses on the production-order because the company generated revenues of 65% was contributed by the sales order. The purpose of this study was (1) Know the comparison between the methods used Triple combo with Job Order Costing method in calculating the production cost of each booking. (2) Knowing the differences that occur between the price of production is calculated by the method of Job Order Costing with Cost of production is determined by the company. (3) Knowing the differences that occur between the selling price set by Triple Combo ideal selling price based Job Order Costing method. (4) Analyze the difference between the profit / loss recognized on the profit / loss occurred. This research was conducted in the Triple Combo is currently located at Jalan Bogor Pangrango number 25. This study took a sample 3 types of cakes produced are Klappertart, Macaroni and Fruit tarlet schotel. The type of data used are primary data and secondary data consisting of qualitative and quantitative data. Primary data was sourced from interviews conducted on Coordinating company executives and chefs, while secondary data sourced from the literature along with other literature that supports the writing of this study. The data processing method is qualitatively and quantitatively. The research was conducted by calculating the cost of production with job order costing method for actual costs because the company had only calculate direct materials without counting the cost of direct labor and manufacturing overhead, and analyze the differences that occur between the standard cost by the company with the costs realized with different t test analysis. Cost of production based on the order in Triple Combo obtained 2.021 and t t count table for 1655 with a significant level (α) used was 0.05 and the degrees of freedom (df) 142. The results of the t test showed t count greater than t table, then H0 is rejected, so the cost of goods manufactured by the company with the cost of production, according to calculations by the method of Job Order Costing significant differences occurred. Selling price to order at Triple Combo obtained 2.019 and t t count table for 1655 with a significant level (α) used was 0.05 and the degrees of freedom (df) 142. The results of the t test showed t count greater than t table, then H0 is rejected, so the cost of production on average by the company with the cost of production on average, according to calculations by the method of Job Order Costing significant differences occurred.
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