This research examined the Semantok Perkasa Furniture company in Banda Aceh through a case study methodology and descriptive research. The purpose of this study is to create order cost cards and calculate the cost of manufacturing window sills using the job order costing method for Semantok Perkasa Furniture product lines in March 2022. By considering the actual costs incurred, Perabot Semantok Perkasa has never precisely determined the cost of production. The cost of production used to estimate the selling price is simply based on assumptions, thus the cost of raw materials and factory overhead costs cannot be accurately calculated. The findings indicated that there were gaps between the task order costing method and the company's approach for calculating the cost of manufactured goods. Because the cost of manufacturing determined by the company is less than the cost of production determined by the job order costing technique, Semantok Perkasa Furniture is expected to earn extra profit, according to the business's calculations.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.