DETERMINING THE COST OF HOTEL ROOMS USING THE ACTIVITY BASED COSTING METHOD AT GUARDIAN FAMILY HOTEL SORONG
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Jul 22, 2021
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Abstract
Methods of Activity Based Costing System is a method to apply the concept of cost accounting to determine the price more accurately. This paper aims to determine differences in calculating the cost of a hotel room using simple method and using Activity Based Costing System. Guardian Family Hotel calculate the cost of the hotel rooms using simple method. Therefore, the author calculated the cost of the room by using Activity Based Costing System that gives a more accurate price
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Horet Kung, M., POANDY, J., & Palijama, D. (2021). DETERMINING THE COST OF HOTEL ROOMS USING THE ACTIVITY BASED COSTING METHOD AT GUARDIAN FAMILY HOTEL SORONG. SOSCIED, 4(1), 29-38. https://doi.org/10.32531/jsoscied.v4i1.368
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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
LPPM Politeknik Katolik Saint Paul Sorong
References
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Don R. Hansen dan Maryanne M. Mowen, Manajemen Biaya; Akuntansi dan Pengendalian, buku 1, Jakarta: Salemba Empat, 2006.
Mulyadi, Akuntansi Biaya, Yogyakarta: Bpee, 1983.
Mulyadi, Activity Based Costing System, Yogyakarta: UPP STIM YKPN, 2003.
Supriono, R.A, Akuntansi Manajemen, Jakarta: Salemba Empat, 2002.
POANDY, J. (2017). Analisis penerapan activity based costing system dalam menentukan harga pokok kamar pada The Belagri Hotel and Convention Sorong. Jurnal Pitis AKP, 1(1), 16-25.