ANALISIS PENENTUAN BIAYA PRODUKSI DENGAN PENDEKATAN JOB ORDER COSTING DALAM PENETAPAN HARGA JUAL MEBEL (Studi Kasus Decorior Studio)

This study aims to analyze the determination of production costs using the Job Order Costing approach as the basis for determining the selling price of furniture products at Decorior Studio. This company is engaged in the production of custom furniture so that each product has different specifications and requires cost tracking based on orders. The research method used is a descriptive quantitative method with a case study approach. Research data was obtained through interviews and documentation that included direct raw material costs, direct labor costs, and factory overhead costs. The calculation of production costs is carried out using an order card (Job Order Cost Sheet) for each product, namely kitchen sets, bed sets, nightscraps, credenza, and doors. The results of the study show that the implementation of Job Order Costing through order cards is able to produce more detailed and systematic production cost information on each order compared to the previous recording system. This information helps companies to know the cost of production more accurately, although there are still limitations in recording, such as the depreciation cost and electricity cost have not been recorded separately. The results of the calculation of the cost of production are then used as a basis for determining the selling price by adding profit margins according to the company's policy. Thus, the implementation of Job Order Costing supports more rational selling price determination and helps companies minimize the risk of errors in pricing errors.