Penerapan Metode Activity Based Costing Dalam Penentuan Tarif Kamar Hotel Pada Mona Plaza Hotel Pekanbaru
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Institusion
Politeknik Negeri Bengkalis
Author
Pertiwi, R. Nur Raini
Subject
562 Akuntansi
Datestamp
2024-07-24 03:46:46
Abstract :
Determining hotel room rates is a very important decision. To be able to control hotel room rates, the hotel really needs an appropriate accounting system, especially in calculating costs that are useful in producing accurate cost information regarding the cost of its service activities. Traditional methods are considered less accurate in determining hotel room rates. So an accurate method is needed in determining hotel room rates, namely the Activity Based Costing (ABC) method. The purpose of this study is to apply the Activity Based Costing method in determining hotel room rates and then compare the determination of hotel room rates with the cost of rooms issued by the hotel, in determining existing hotel room rates. The hotel is Mona Plaza Hotel Pekanbaru. This research uses quantitative descriptive method, emphasizing on descriptive analysis. The data was collected through interviews, documentation and observation techniques. The results showed that the room rates set through Activity Based Costing resulted in room rates that were overcosting (too high) compared to the rates set by the hotel. So that the Activity Based Costing method is not suitable to be applied at Mona Plaza Hotel. But overall the Activity Based Costing method is accurate in determining room rates.
Determining hotel room rates is a very important decision. To be able to control hotel room rates, the hotel really needs an appropriate accounting system, especially in calculating costs that are useful in producing accurate cost information regarding the cost of its service activities. Traditional methods are considered less accurate in determining hotel room rates. So an accurate method is needed in determining hotel room rates, namely the Activity Based Costing (ABC) method. The purpose of this study is to apply the Activity Based Costing method in determining hotel room rates and then compare the determination of hotel room rates with the cost of rooms issued by the hotel, in determining existing hotel room rates. The hotel is Mona Plaza Hotel Pekanbaru. This research uses quantitative descriptive method, emphasizing on descriptive analysis. The data was collected through interviews, documentation and observation techniques. The results showed that the room rates set through Activity Based Costing resulted in room rates that were overcosting (too high) compared to the rates set by the hotel. So that the Activity Based Costing method is not suitable to be applied at Mona Plaza Hotel. But overall the Activity Based Costing method is accurate in determining room rates.
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