Time-Driven Activity-Based Costing Dalam Penetapan Har-Ga Pokok Sewa Kamar dan Profitabilitas Pelanggan pada Hotel Bintang 2 dan 3

Linggardjaja, Irene Kristanti, Handoko, Jesica and Oki, Ariston (2012) Time-Driven Activity-Based Costing Dalam Penetapan Har-Ga Pokok Sewa Kamar dan Profitabilitas Pelanggan pada Hotel Bintang 2 dan 3. Jurnal Akuntansi Kontemporer (JAKO), 4 (2). pp. 153-161. ISSN p-ISSN 2085-1189, e-ISSN 2685-9971

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Abstract

Hospitality businesses are growing so fast today, therefore a company needs accurate cost information for management’s decision making. The traditional and ABC method’s shortcoming had led expertise to develop a better cost calculation method, Time-Driven Activity-Based Costing (TDABC). These qualitative research objectives were to try out and compare TDABC method implementation to calculate product cost and customer’s profitability in 2 stars and 3 stars hotel. The research objects are 88 Hotel Embong Malang Surabaya as 2 stars hotel and Grand Hotel Surabaya as 3 stars hotel. The research design is exploratory research with no hypothesis. This research used financial data and another qualitative data which are obtained directly through documentation, interview, and direct observation in research objects. The data was analyzed by calculate product cost and customer’s profitability with traditional method and TDABC method. The research results showed that TDABC method is more suitable for 3 stars hotel than 2 stars hotel in calculating product cost because of high diversity prod-uct in 3 stars hotel. The results also showed that TDABC method doesn’t give a big impact in calculating customer’s profita-bility due to low diversity customers in both research objects.

Item Type:	Article
Uncontrolled Keywords:	Time-Driven Activity-Based Costing, Product Cost, Customer’s Profitability
Subjects:	Business > Accounting
Divisions:	Journal Publication
Depositing User:	F.X. Hadi
Date Deposited:	24 Jan 2025 06:34
Last Modified:	24 Jan 2025 06:34
URI:	https://repository.ukwms.ac.id/id/eprint/42490

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