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Penerapan Metode Job Order Costing Dalam Penetapan Harga Pokok Produksi Pada Ukm J’rami Farm

Year: 2024

Type: article

Abstract: This study analyzes the application of the Job Order Costing method in determining the Cost of Goods Manufactured (COGS) at SME J'rami Farm in Bogor using a case study approach with data collection methods through interviews, observation, and document analysis. The results showed that the application of the Job Order Costing method provides a more accurate calculation compared to the method that has been used so far, thus enabling the company to set a more optimal profit margin and helping the company improve production cost efficiency. The application of this method also provides opportunities for SMEs to develop their business and be able to compete better in the market

Source: Anggaran Jurnal Publikasi Ekonomi dan Akuntansi

DOI: 10.61132/anggaran.v2i4.995

Authors: Difa Salsabila, Anggita Fitriana Dewi, Rizqa Syahirah Yudyanto, Yuni Astuti Tri Tartiani

Institution: IPB University

Language: English

Topic: Accounting and Financial Management

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Decent work and economic growth, Zero hunger

Open Access status: diamond

OpenAlex ID: W4404978799

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