Gunawan, Anargha A (2012) Implementation of activity-based costing to determine room Cost in Hotel X Jakarta (case study in Hotel X Jakarta year 2010). Bachelor thesis, Universitas Pelita Harapan.
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Abstract
The research is intended to show the implementation of activity based costing in service industry in this matter is hotel to find the room cost of each room in this hotel. The problem that arises in this research are; How is the current room cost calculation method of Hotel X Jakarta? And How the activity-based costing method determines the room cost of Hotel X Jakarta? This is descriptive analysis research consists of calculating of room cost with activity-based costing method, comparing room cost with revenue, and comparing the between room cost based on activity-based costing method and room cost based on current calculation. The conclusion of the research is with the activity based costing method the information of cost serve more accurate due it can provide room cost for each type of rooms, and there are Rp.16,869,616,847.68 cost differences between the cost that are allocated and calculated by the costing that is applied and the cost based on activity based costing. The calculation with activity based costing is smaller (Rp.32,049,316,153.32) compared to the current (Rp 48,918,933,001), The author recommend that the hotel should use activity based costing for a more accurate room costing in the future.
| Item Type: | Thesis (Bachelor) | ||||||||||||
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| Additional Information: | SK 12-08 GUN i | ||||||||||||
| Uncontrolled Keywords: | activity based costing ; room cost ; hospitality industry ; managerial accounting ; cost accounting | ||||||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||||||
| Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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| Depositing User: | Users 8 not found. | ||||||||||||
| Date Deposited: | 16 Oct 2018 07:53 | ||||||||||||
| Last Modified: | 30 Aug 2021 07:53 | ||||||||||||
| URI: | http://repository.uph.edu/id/eprint/1598 |
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