Perhitungan Harga Pokok Produksi Berdasarkan Metode Job Order Costing Pada (Perabotan Sungai Siput Indah)

This study aims to determine the methods used by companies in calculating production costs and comparing them with Job Order Costing calculations, as well asto determine the role of the Job Order Costing method in accurately and efficiently allocating costs and profits. The type of research used in this study is qualitative descriptive research. The data collection methods used include interviews, literature review, and documentation. The data analysis method employed is descriptive analysis. The research findings show that the production cost calculation for the sungai siput indah furniture amounts to Rp4,905,000, while the calculation using the Job Order Costing method amounts to Rp5,692,646. The difference between the two calculations is Rp787,646. The Job Order Costing method is considered more accurate in determining the production cost because all production costs are allocated to each ordered product, including raw material costs, direct labor costs, and factory overhead costs.