MENGUNGKAP EFISIENSI BIAYA PRODUKSI MELALUI JOB ORDER COSTING PADA USAHA RAFLI PRINTING

Abstrak

This activity aims to analyze the application of the Job Order Costing method in Rafli Printing's business to determine production costs and the selling price of each order. This topic was chosen because many small-scale printing businesses still do not systematically record costs, potentially leading to inaccuracies in pricing and profit. The methods used were direct observation, interviews, and documentation to identify and categorize production costs into direct materials, direct labor, and factory overhead. The data was then analyzed by preparing a Job Cost Sheet to calculate the total cost per order and determine the selling price using a cost-plus pricing approach. The results of this activity indicate that the application of the Job Order Costing method can improve the accuracy of cost calculations, assist in determining more rational selling prices, and provide a clear picture of the business's profitability. Therefore, the application of this method is important as a basis for more effective decision-making and increased operational efficiency in printing businesses.