PENDEKATAN MULTIPLE OVERHEAD RATES PADA JOC SYSTEM DI PT. MGT

Abstract

PT MGT is a garment company that manufactures various types of outerwear men. The process of
manufacture or finishing of products based on the production schedule (order from the marketing
department). Product costing applied by companies is accumulating direct materials cost (fabrics
and accessories), direct labor cost, overhead cost, washing materials cost, and retro cost. The
company used actual costing system to measure the production cost, so that the management cannot
know production cost reporting at any time. Job-order costing systems is the answer for the
compay’s necessity to calculating the product cost. The authors will describe job-order costing
systems step by step. There is a difference between company’s calculation version with the authors
proposed. The results of calculations performed by company to AX 037 MTWQ is Rp43, 907.28
while using the job-order system is Rp42, 162.35. The results of calculations performed by company
to RPBC 073 CH / K is Rp27, 553.09, while using the job-order system is Rp23, 895.49. The
difference is due to the differences in classification and overhead cost allocation method using
multiple rates.
Keywords: product cost, job-order costing system, cost pool, overhead rates, job order sheet