Penyusunan Kartu Job Order Costing Terhadap Project Cladding Pada Pt. Cladtek Bi Metal Manufacturing

Abstract

Final assignment is to discuss the preparation card of job order costing for cladding project at Cladtek Bi Metal Manufacturing company with the objective of providing information on how the preparation of cost elements that will result in the cost of production order. Preparation card of job order costing can also provide information regarding the loss or profits of an order received and also serves in management decision making. This research is descriptive analysis. Data collection techniques used is by interview to the Finance Department employees, observation, and documentation. The study concluded that the Cladtek Bi Metal Manufacturing company is a company engaged in the field of fabrication with cost calculations based on order or job order costing in which one of the elements in the job order costing is the existence of the order card. However on Cladtek Bi Metal Manufacturing company has not applied the preparation card of job order costing. This study suggests that companies need to do the preparation costs to determine the cost of production in order card.