ANALISIS PERHITUNGAN TARIF SEWA KAMAR HOTEL METODE TRADISIONAL DAN ACTIVITY BASED COASTING (ABC) STUDI KASUS PADA HOTEL XYZ DI BALIKPAPAN
    Volume: Vol. 3, No. 2, Oktober 2019
    Penulis: I Gusti Putu Darya date: 2019-10-04

    The mushrooming of service companies, especially those engaged in tourism and hospitality, causes increasingly intense competition between hotels. The success in winning the competition is determined by several things including quality, services and price.

    This Activity based Costing method is expected to be applied to hotels, of course, adapted to the situation and condition of the company's management. Management needs information to enable them to manage various activities in producing cost objects.

                The calculation of profit analysis based on the traditional method is greater than the room rate using the Activity Based Costing method, which is 24%. In room rates, the calculation using the traditional method is greater than the Activity Based Costing method. The use of room rates using the Activity Based Costing method is still possible to increase profits from 24% to 25% or more.        

                The traditional method is only based on the estimated total cost, so it will be difficult to make efficiency compared to using the Activity Based Costing method which is detailed in the cost of the activity.

     

    Keywords: Hotel Room Rental Rates, Traditional Methods and Activity Based Costing 

                       (ABC)

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