This study aims to determine the calculation of the cost of production of orders that have been applied by UD. Mebel Sumber Rejeki Rambipuji-Jember was then compared with the calculations of researchers using the job order costing method or the cost of goods manufactured in accordance with the theory in accounting. This application is needed by UD. Mebel Sumber Rejeki Resources provides a deeper insight into the application of the job order costing method in calculating the cost of production. The type of data used in this study is qualitative data. The results showed that UD. Mebel Sumber Rejeki performs simple calculations without including labor costs and factory overhead costs such as depreciation of production equipment, electricity costs and indirect labor costs. Where in this case resulted in an error in determining the selling price of the product.
Keywords: Cost of Production, Job Order Costing Method.