Job Order Costing Method: Implementation in A Led- Line Manufacturing Enterprise

Abstract

In the manufacturing enterprise, accurate calculation of product costs is of great importance for the pricing studies of the enterprise. Mistakes may also arise in the pricing of a product that has not been correctly calculated, and may appear to make a profit even though it sells goods at an operating loss. In this study; By examining the product cost calculation system used in a manufacturing enterprise that makes led-line lighting service, an order cost system was created in the establishment and a comparison of the current state of the enterprise and its status after the order cost system was established. Scope of work; The general features of the order cost method, the stages of the method, are described and then the result of the application carried out in led-line manufacturing enterprise are given. After the establishment's order cost system was established, when the project cost was compared, it was revealed that the enterprise did not make the right decisions when calculating the costs and as a result it was damaged by the project