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Abstract
This study aims to compare the cost of hotel rooms and the Activity Based Costing system using the Hotel Sarlim calculation. The type of data in this study is descriptive and quantitative. Data collection methods used to obtain data in this study are interviews and documentation. The analytical method used in this study is a descriptive analysis method that shows and compares the method of calculating the Cost of Hotel rooms which has been applied so far by using the Activity Based Costing System. There is a difference between the cost of the room determined by the Sarlim hotel management and the implementation of the Activity Based Costing System. The calculation of hotel room prices using the ABC method is carried out in 2 stages. The first stage of costs is traced to activities that incur costs and the second stage is to charge activity costs to products; the calculation of hotel room rental prices can be applied because the analysis uses the ABC System method according to the activities consumed in each room type..
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References
- Hansen Don R, Mowen, MaryanneM, Dan Brewer, Peter C, 2006, Managemen Accounting, Akuntansi Manajerial Buku 1, Edisi Keseblas, Salemba EmpatMulyadi 1990, Akuntansi Biaya Edisi Keempat, Yogyakarta BPFEBlocher, Edward J., Kung H. Chen dan Thomas W. Lin,2007, Manajemen Biaya dengan Tekanan Strategik, Edisi Ketiga,Terjemahan, Jilid Satu, Jakarta, Selemba Empat
References
Hansen Don R, Mowen, MaryanneM, Dan Brewer, Peter C, 2006, Managemen Accounting, Akuntansi Manajerial Buku 1, Edisi Keseblas, Salemba EmpatMulyadi 1990, Akuntansi Biaya Edisi Keempat, Yogyakarta BPFEBlocher, Edward J., Kung H. Chen dan Thomas W. Lin,2007, Manajemen Biaya dengan Tekanan Strategik, Edisi Ketiga,Terjemahan, Jilid Satu, Jakarta, Selemba Empat