Pasongli, Ifanna Rannu (2015) Penerapan customer profitability analysis berbasis activity-based costing sebagai pertimbangan dalam pengambilan keputusan manajerial pada hotel Indra Toraja. Bachelor thesis, Universitas Pelita Harapan Surabaya.
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Abstract
Pelanggan merupakan sumber pendapatan utama bagi kelangsungan hidup perusahaan, namun perusahaan perlu memahami bahwa tidak semua pelanggan memberikan kontribusi laba yang sama, bahkan tidak menutup kemungkinan ada pelanggan merugikan yang tidak teridentifikasi. Pada tahun 2014, Hotel Indra Toraja mengalami peningkatan laba namun terjadi penurunan occupation rate, yang menandakan adanya potensi laba hotel yang tidak terealisasi. Perusahaan perlu melakukan analisis terhadap profitabilitas pelanggan yang dimiliki untuk mengidentifikasi pelanggan potensial dan yang harus diprioritaskan untuk meningkatkan profitabilitas perusahaan. Penelitian ini bertujuan untuk menganalisis profitabilitas segmen pelanggan yang dimiliki Hotel Indra Toraja pada tahun 2014 untuk mengidentifikasi pelanggan yang potensial yang dapat meningkatkan profitabilitas perusahaan. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Analisis profitabilitas dalam penelitian ini dilakukan dengan Customer Profitability Analysis (CPA), dengan Activity-Based Costing sebagai metode pembebanan biayanya. Hasil penelitian ini menunjukkan bahwa kedelapan segmen pelanggan hotel yang dianalisis memberikan kontribusi positif bagi laba perusahaan. Dari hasil pemetaan pelanggan dapat diketahui pelanggan-pelanggan potensial yang dimiliki hotel, yaitu Segmen 2, 3, 4, 5, 6, 7, dan 8. Informasi ini membantu manajemen hotel dalam menentukan pelanggan prioritas. Hasil penelitian ini memberikan rekomendasi keputusan manajerial yang dapat dijadikan pertimbangan bagi Hotel Indra Toraja dalam mengelola pendapatan, biaya, dan layanan bagi segmen pelanggan yang dimiliki, khususnya bagi segmen pelanggan prioritas / Customers are the income primary factor for the corporate sustainability. Companies need to understand that not all customers contribute the same amount of profit. There are possibilities for company to have hidden unprofitable customers. In 2014, Indra Toraja Hotel increased their income, contrarily the occupation rate was decreased. That fact indicated that Indra Toraja Hotel had unrealized potential profit. The company needs to identify potential customers and the prioritized customer to improve the profitability of the company. The purpose of this study is to analyze Indra Toraja Hotel’s customer segments in 2014, to identify potential customers that can increase company’s profitability in the future. The data was collected by interviews, observations, and documentations. Qualitative approach is was used to analyze the collected data. In this study, profitability analysis measured by Customer Profitability Analysis (CPA) with Activity-Based Costing as the cost assignment method. The result showed that all of eight customer segments that analyzed in this study gave positive contribution to hotel’s income. The result of the customer mapping showed the potential customers, namely Segment 1, 2, 3, 4, 5, 6, 7, and 8. This information can help management to determine the main priority of customers. This study provides recommendations for managerial decisions which can be considered by hotel management in managing revenues, expenses, and services for the hotel’s customer segments, especially for priority customer segments
Item Type: | Thesis (Bachelor) | ||||||||||||
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Uncontrolled Keywords: | customer-revenue analysis; customer-costs analysis; activity-based costing; customer profitability analysis; segmen pelanggan; hotel | ||||||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting Current > Faculty/School - UPH Surabaya > Business School > Accounting |
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Depositing User: | Rafael Rudy | ||||||||||||
Date Deposited: | 07 Jun 2022 08:17 | ||||||||||||
Last Modified: | 07 Jun 2022 08:17 | ||||||||||||
URI: | http://repository.uph.edu/id/eprint/47742 |
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