ANALISA PERHITUNGAN HARGA POKOK PRODUKSI DALAM PENENTUAN HARGA JUAL PADA PT. HEXING TECHNOLOGY
Keywords:
Mark up, job order costingAbstract
PT. Hexing Technology is an Indonesia-based electronic metering and
system company that was founded in 2009. The calculation of the cost of production
and the determination of the company's selling price is very important in classifying
costs. The purpose of this study was to determine the calculation of the cost of
production at PT. Hexing technology which aims to obtain a clear picture of the
method of calculating the cost of production and selling price used by the company.
The results of this study are that there are differences in the calculation of the cost of
production applied by the company using the mark up pricing method and the
calculation carried out by the researcher on the cost of production using the job order
costing method. This is because the calculation of the cost of goods manufactured by
the company or using the mark-up method so far does not take into account all factory
overhead costs that should be charged. then the results of this study by using job order
costing get a bigger profit.
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