Penentuan Tarif Kamar pada Hotel Y Surabaya dengan Metode Activity Based Costing

Penulis

  • Yunike Helena Sukamto Politeknik Ubaya, Indonesia
  • Galuh Artika Febriyanti Politeknik Ubaya, Indonesia

Kata Kunci:

activity based costing, room rates, cost driver, overhead cost

Abstrak

Activity Based Costing System is an accounting method that can be used to find the total cost of activities needed to make a product. The cctivity based costing method assigns costs to each activity that goes into production, such as workers testing a product. Activity Based Costing System aims to identify activities that generate cost currency. The primary focus is on the activities performed on a particular product during its production. Thus, activity is the focal point in costing. In an activity based costing method, overhead costs are assigned to cost centers or units based on the number of activities performed in production. This tudy aims to analyze the determination of hotel room rates using the activity based costing method at Y hotel Surabaya. This type of research is qualitative research to obtain descriptive data. The result obtained are the hotel room rates carried out by Y hotel Surabaya have a greater value compared to hotel room rates using the activity based costing method.

Referensi

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Taslim, N., & Purwanto, T. (2021). Menentukan Harga Jual Kamar dengan Metode ABC (Activity Based Costing) Pada Hotel Garden Palace (Studi Pada Salah Satu Hotel Berbintang Di Surabaya). Journal of Sustainability Business Research, 2(2), 426–430.

Unduhan

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Diterbitkan

2024-07-27

Cara Mengutip

Sukamto, Y. H., & Febriyanti, G. A. (2024). Penentuan Tarif Kamar pada Hotel Y Surabaya dengan Metode Activity Based Costing. Jurnal Akuntansi Dan Pajak, 25(1). Diambil dari https://jurnal.stie-aas.ac.id/index.php/jap/article/view/14107

Terbitan

Vol 25 No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024

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