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This study discusses the comparison of traditional and modern management accounting methods with the aim of analyzing the characteristics, advantages, and disadvantages of each method and providing practical guidance for corporate decision-making. The research method uses a literature review approach, collecting and synthesizing various recent studies related to Activity Based Costing (ABC), Target Costing, and Balanced Scorecard (BSC), and comparing them with traditional methods such as job order costing and process costing. The analysis results show that traditional methods are simpler and easier to implement, but less accurate in calculating costs and less relevant for strategic decision-making. In contrast, modern methods offer higher accuracy through detailed cost allocation, comprehensive performance monitoring, and data-based decision-making support, although they require greater implementation complexity and resources. This study concludes that the choice of method must be adjusted to the characteristics of the company and the complexity of business activities, so as to optimally improve cost efficiency and profitability.

Calculating the Cost of Goods Sold (COGS), also known as Job Order Costing (JOC), is a method of accumulating production costs for companies that manufacture goods based on specific orders. In this method, costs such as raw material costs, labor costs, and overhead costs are calculated separately for each order. By calculating COGS, companies can achieve efficiency in their expenditures and maximize production results to gain customer satisfaction. Therefore, this research aims to calculate the COGS for D’goalsport products so that the goods produced are efficient and generate profit for the business. The method used for calculating the Job Order Costing (COGS) in this paper is the Job Ordering Costing method. Based on the calculations performed, the Job Order Cost for each pair of pants produced is IDR 93.475. Thus, it can be concluded that the COGS for D’goalsport products still provides room for a Break-Even Point (BEP) cost of 50-100% according to market price.    

This study analyzes the application of the Job Order Costing method in determining the Cost of Goods Manufactured (COGS) at SME J'rami Farm in Bogor using a case study approach with data collection methods through interviews, observation, and document analysis. The results showed that the application of the Job Order Costing method provides a more accurate calculation compared to the method that has been used so far, thus enabling the company to set a more optimal profit margin and helping the company improve production cost efficiency. The application of this method also provides opportunities for SMEs to develop their business and be able to compete better in the market

This research was conducted at IKM Batik Rasya. The aim of this research is to find out how to calculate the production costs of abstract batik cloth at IKM Batik Rasya and to find out how to calculate the production costs of abstract batik cloth in accordance with the order system. This research uses descriptive research with a qualitative approach. The analysis carried out is calculating the current cost of production by determining the Job Order Costing method, then comparing the calculation rate for the cost of production with the previous method. This research data was obtained from observations, interviews and documentation with the owner of IKM Batik Rasya. The results of the research show that from calculations using the Job Order Costing method, when compared with the rates set by the IKM Batik Rasya, calculations using the Job Order Costing method provide calculation results for the basic production cost of job order costing of IDR 38,976,000.00 with a price per unit of IDR 194.880,00, while the total calculation for the IKM Batik Rasya cost of production is IDR 35.422.000,00 with a price per unit of IDR 177.110,00, so the difference in calculation between the two is IDR 3,554,000.00

The importance of calculating production costs to determine selling prices, especially for MSMEs today. In the current era of MSME bussiness environment, there are increasingly more competitors In marketing. For this reason, there is a need for method the cost of product orders. Determining this price effectively requires a good understanding of the cost order. In this research, the research method uses qualitative. The aim of the research is to find out the calculation of brownies production costs using the cost price method ordered by MSMEs iffa cookies in order to determine the selling price. The entity is still using the simple method, not yet using The order method. The results show that there is a difference regarding the production costs of MSME Iffa Cookies are IDR 260,975 and the production costs resulting from the researcher’s analysis of IDR 300,975. This also shows that using the cost order method is correct in determining the price for selling products.  

The research was conducted to solve the problem of determining the price of goods of production correctly based on the cost of raw materials, labor costs, and overhead costs on the CV xxx of previously priced traditional managers which resulted in sales sometimes felt too expensive and sometimes earned too small profits. Quantitative descriptive research is used to solve this problem to produce conclusions from data related to the determination of substantive prices based on the method of Job Order Costing. The main object of the CV xxx is a detailed note of the need in the manufacture of glass wardrobes and classic dress wardros. The data used in this research are primary data and skunder data, i.e., primary Data is the details of raw materials, raw material specifications, price per unit of raw material, labour cost, etc. Whereas data skunder is a discipline related to the methods of research that can help solve the question of determination of the price of the substance. Research shows results where based on the traditional management of CV xxx, there is a mistake in determining overhead costs. This confusion is detrimental to the company in getting too low profits. Comparison of previous management with the Job Order Costing method can find out where a particular variable should be in the overhead cost category in order to obtain the price of the production commodity that can determine the company's losses.    

Nirwana Collection is a shell craftsman in Kendal Regency. Nirwana Collection does not yet have a system for calculating the cost of production. In accounting records done manually, the data is not well organized and has not produced information as expected. Nirwana Collection produces goods based on orders, the calculation of the cost of production is still not correct, because it does not calculate other costs incurred and only focuses on raw materials. This of course results in an inaccurate selling price and results in a profit that is not as expected. The Accounting Information System for the Cost of Production at the Nirwana Collection with the Job Order Costing method can process recordings and transactions at the Nirwana Collection more effectively, as well as making it easier to produce production cost reports quickly and accurately.

Accounting Information System is a system that provides an information technology-based accounting process. Determination of the cost of production in a company requires the right method, because the cost of production is one of the factors that can influence the determination of the selling price. The cost of production is also used to determine the magnitude of the profits obtained by the company.Manufacturing company which is a company engaged in the process of raw materials into finished goods, requires basic materials that are used as the main ingredients in the production process.This study aims to determine how the application of the Job Order Costing method is a method of collecting production costs to determine the cost of production at the company on the basis of orders. The method used in this study uses a research and development (R&D) model, which is the method used to produce certain products, and test the effectiveness of the product. In this study using the PHP programming language and MySQL for the database

Calculation of Cost of Production is one of the important aspects in carrying out business activities. Cost of Production is one of the determinants of the selling price of a product. Besides the cost of production can indicate a company's profit. But the activity of recording the cost of production at PT Semeru Karya Buana still uses a manual method that is using excel. This causes ineffectiveness in time, the resulting information will take longer because they have to look for the components one by one. Not to mention the data generated is most likely an error in the calculation. This research is intended to study the system that is already running. And later it will produce a program to calculate the cost of production as a determinant of the selling price which is implemented with the PHP programming language and MYSQL database. The calculation method uses the Job Order Costing Method where the price of the product to be given to consumers is calculated by dividing all costs incurred to produce a product by the number of orders. So the benefits of each product can be directly calculated. The more accurate the data produced, the better the company is in carrying out the buying and selling process.