IMPLEMENTASI SISTEM INFORMASI AKUNTANSI HARGA POKOK PESANAN PADA CV CITRA INDAH FURNITURE PITURUH PURWOREJO

Abstract

CV  Citra  Indah  Furniture  is  a  manufacturing  company  that  produces furniture  such  as  desks,  chairs,  cabinets,  and  others  upon  request.  In  the processing of raw materials into finished products are called the cost with the cost of production.  Production  costs  are attached  to the product  will  be taken  into account in determining the cost of each product order. The calculation cost of the order is necessary to determine the selling price, accept or reject the order, monitoring  the actual production  costs, calculate  the profit or loss orders,  and determining the cost of inventories of finished products.

In the operations, CV Citra Indah Furniture does not have any record in to bookkeeping  so that there has been no order cost calculation  which takes into account the elements of production costs inherent in each product order. This can make not valid to determining the selling price that the exact result in the profit or loss  generated.  To  overcome  this  problem  we  need  a  system  of  order  cost accounting information using Microsoft Excel 2007.

System order cost accounting  information  on CV Citra Indah Furniture Pituruh using Microsoft  Excel 2007 to discuss the allocation  of manufacturing overhead costs and manufacturing overhead rate calculation, transaction journals, general  ledger,  a recapitulation  of the actual  factory  overhead  cost, order  cost card, report the cost sales, and income statement. Applications  using Microsoft Excel 2007 is more effective and easy to use to the books and the calculation of the order cost.

Keywords: accounting information systems, order cost