Purusatama, Kalelana Mahan and Nurdayadi, Nurdayadi (2016) Analyzing the Implementation of Job Order Costing Method, Selling Price Decision Making and Budgetary Plan: A Case Study of P.T. “X”, a Carpet Manufacturer. Bachelor thesis, Swiss German University.
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Abstract
This research discusses about the cost accounting system; mainly aims at the job order costing method, selling price decision making and budgetary control of the company. This research was conducted at a local carpet manufacturer of P.T. “X” that produces custom made carpets. Information data is collected through an interview with the related person in charge of accounting and production of the company followed by field observation; and then analyzed using a descriptive qualitative analysis methodology. Analysis results show that the company has complied with accounting rules in calculating and allocating the direct cost but not in the case of the indirect cost. Selling price decision making is based on cost-based pricing with 20% to 25% of profit margin. The company does not have a budgetary control and it does not have the Standard Operating Procedure or SOP in the accounting process.
Item Type: | Thesis (Bachelor) |
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Uncontrolled Keywords: | Cost Accounting System; Job Order Costing Method; Budgetary Control; Direct Cost; Indirect Cost; Standard Operating Procedure. |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. |
Divisions: | Faculty of Business Administration and Communication > Department of Accounting |
Depositing User: | Atroridho Rizky |
Date Deposited: | 17 Jul 2020 11:58 |
Last Modified: | 17 Jul 2020 12:01 |
URI: | http://repository.sgu.ac.id/id/eprint/1264 |
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