Analisis Perhitungan Biaya Produksi Berdasarkan Pesanan (Job Order Costing) pada Tobato Leather

Abstract

This study aims to analyze production cost calculations using the job order costing method at Tobato Leather, a micro-enterprise in the leather handicraft sector. The production cost components analyzed include direct materials, direct labor, and factory overhead costs (FOH). The research method used is descriptive quantitative, with data obtained through observation, interviews, and documentation.The results show that the total production costs for three different orders are Rp9,277,218 (10 sheets), Rp3,534,064 (3 sheets), and Rp4,983,084 (5 sheets). After adding a 20% profit margin, the estimated selling prices are Rp11,132,662, Rp4,240,877, and Rp5,937,974 respectively. Thus, the selling prices per unit are Rp1,113,266, Rp1,413,625, and Rp1,187,594. These findings indicate that Tobato Leather gains a profit margin ranging from Rp363,226 to Rp663,625 per unit above the standard cost of Rp750,000. The company also has pricing flexibility for different strategies.The implementation of job order costing proves effective in delivering accurate cost information per order and supports managerial decision-making in cost control, production efficiency, and pricing strategy.

Keywords: Job Order Costing, Production Cost, Cost of Goods Manufactured, Direct Materials, Factory Overhead.