Abstract :
Job Order Costing Method, which is one method of accumulated production costs
where the cost of production based on orders . In this study, researchers wanted to compare
the role of job order costing in determining Cost Of Goods Sold in manufacturing industry
in the field of heavy-equipment and in other small industries. The purpose and goal the
study was to determine the application of job order costing that company has applied, find
out how companies determine the cost of goods sold, and determines the role of Job order
costing in determining Cost of goods sold at the company.
Based on research at PT. Bakrie Tosanjaya, found that the application of job order
costing the company has been applied very well. The statement was proved with the
application requirements in the determination of the cost of production based on orders, is
the existence separation of production costs to direct costs, such as the cost of direct
materials and direct labor and indirect costs which includes indirect costs of raw materials,
and labor costs indirectly. Thereby, management can monitor the realization of the cost of
production so that it can easily be used as a means of controlling the production of the
relevant orders and other orders that have a similar specific in the future.
Keywords : job order costing, cogs, determine cogs.