文章基本信息

标题：CALCULATION OF COST OF BREAD COMPANY IN ORDER DELICIOUS DONUTS BAKERY
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作者：Dimas Veri Irianto ; Ratna Ambar Mintarsih
期刊名称：Faculty of Economics
出版年度：2007
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：ABSTRACT :By determining the cost of production order, the company can know the cost ofproduction which will be issued for the production of order, and to know indetermining the price of an order in accordance with production costs whichhave been released during the production of order. In the expected profit, thecompany can determine the selling price will be charged to the buyer, ie bydetermining the production costs incurred for the production of order.Companies that produce according to orders, collect the cost of goodsmanufactured by using the order cost method (job order cost method). In thismethod, costs of production are collected for specific orders and production costper unit is computed by dividing the total production cost for these orders by thenumber of product units in the respective orders.. Meanwhile, according tocompany calculations using BOP BOP time during one month alone (May2005). This causes the difference between the BOP BOP according to thecompany according to the theory, thus causing differences in the calculation ofthe cost of production as well. Cost of goods manufactured by the companyamounted to USD. 705,201.6; while according to the theory of Rp. 619,297.5.