Penentuan Biaya Kamar Hotel dengan Menerapkan Metode Activity Based Costing pada G Suites Hotel Di Surabaya

Tjandra, Aurelius Kreszen (2020) Penentuan Biaya Kamar Hotel dengan Menerapkan Metode Activity Based Costing pada G Suites Hotel Di Surabaya. Undergraduate thesis, Universitas Katolik Darma Cendika Surabaya Fakultas Ekonomi.

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Official URL: http://repositori.ukdc.ac.id

Abstract

Service companies, especially those engaged in tourism and hospitality,have experienced a rapid increase, causing intense competition between hotels. One way to win the competition is to suppress the selling price of the product because the lower the selling price, the level of product sales will increase. The determination of the low selling price can be done by G Suites Hotel if in the process of calculating the cost per room it can allocate costs appropriately and accurately. Ways that can be taken so that the application of cost allocation can run properly and accurately, the G Suites Hotel can implement the Activity Based Costing (ABC) method. The subject in this study was the determination of hotel room costs by applying the activity based costing method at G Suites Hotel, Surabaya. The steps to determine the cost per room are to collect the data needed, then identify the activities (cost pool, classify activities based on activity level, identify the cost driver and details for each activity, make a breakdown of costs each cost pool, determine the group rate per unit, determine the cost per room for each type of hotel room, and compare with the cost per room according to the hotel. The results of this study are a comparison of the cost per room for each room type using the activity based costing method with the results according to the hotel. The conclusion is the cost per room in each room type according to the hotel has a greater cost than using the activity based costing method.

Item Type:

Thesis (Undergraduate)

Contributors: