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PERANAN METODE PENGNAKUMULASI BIAYA PRODUKSI DALAM MENENTUKAN HARGA POKOK PRODUKSI PADA INDONESIA PUBLISHING HOUSE,BANDUNG

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The purpose of this research is to know the method in accumulating production cos! to compute production cost , and to know the role of production cost aocumulation mahod towards determining production cost at IndonosiaPublifiing Houso. The method used in this research is descriptive, that is co[ecting previous based on facts. Data collecting techniqucs were doc',mentation study, and intcrview tio several staff that related to this research- Based on researoh result, lndonesia Publishing House aooumulate prodwtion cost based on job order costing method that is accrmrulating direct mderia[ dfu€ct labtr, and factory overhead. The company accumulates production cost by adding direct marerid cost Rp. 7.651.15O, direct labor cost Rp. 6.379.408, and factory overhead cost Rp. 3.3E7.5T1, to give a total production cost ofRp. l7 418.135, so the cost per unit is Rp. 871. Indonesia Publishing House do not include indirect material cost, indt€ct labor cost and machinery depreciation in accumulating overhead The company's overhead is based on the determined cosl If those indirect cost are not included in accumulation 'offactory overhead, there would be a difference of Rp. 8 , according to compao:y's computation the cost of product per unit equal to Rp.871, while the researcher computation equal to up Rp. 863, that ifthe corect computation is b€ing traced it will result to proper accumulation of production cost.