ANALISIS PENENTUAN TARIF SEWA KAMAR DENGAN METODE ACTIVITY BASED COSTING SYSTEM PADA HOTEL ROS-IN YOGYAKARTA 2016

Maysaroh, Siti ANALISIS PENENTUAN TARIF SEWA KAMAR DENGAN METODE ACTIVITY BASED COSTING SYSTEM PADA HOTEL ROS-IN YOGYAKARTA 2016. Naskah Publikasi Program Studi Akuntansi.

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Abstract

Abstrak Pertumbuhan bisnis perhotelan mengalami perkembangan signifikan. Salah satu masalah yang dihadapi bisnis perhotelan ini adalah penentuan harga pokok kamar yang belum mencerminkan biaya sebenarnya yang diserap oleh masing-masing jenis kamar yang ditawarkan. Objek penelitian ini adalah hotel Ros-In Yogyakarta masih menggunakan perkiraan dengan metode konvensional. Tujuan dari penelitian ini adalah menganalisis penentuan harga pokok kamar dengan metode Activity Based Costing (ABC) dan mengetahui selisih tarif atau harga jual baru dan lama atas setiap jenis kamar. Setelah dilakukannya pengalokasian biaya berdasarkan cost driver masing-masing, terbentuk harga pokok kamar berdasarkan Activity Based Costing (ABC) untuk masing-masing jenis kamar. Kata kunci : Biaya, Activity Based Costing, Cost driver, Harga pokok kamar, Harga jual. Abstract The growth of the hospitality business has experienced significant growth. One of the problem facing the hospitality business is the determination of the cost of the room that does not reflect the actual cost absorbed each of room offread. The object of the reseach is hotel Ros-In Yogyakarta still use estimetion with convensional method. The purpose of this study is to analyze the determination of the cost of the room with Activity Based Costing(ABC) Method and to know the difference between new and old price tariffs for each room type. After the allocation of costs based on their respective cost drivers, the cost of room based on Activity Based Costing (ABC) for each type of room. Keywords : Cost, Activity Based Costing, Cost Driver, Room Cost, Selling price.

Item Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi > Program Studi Akuntansi
Depositing User: Akuntansi UMBY
Date Deposited: 16 Aug 2017 04:26
Last Modified: 16 Aug 2017 04:26
URI: http://eprints.mercubuana-yogya.ac.id/id/eprint/252

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