PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM MENENTUKAN HARGA POKOK KAMAR HOTEL (STUDI PADA HOTEL SHERIN’S SYARIAH BATURAJA SUMATERA SELATAN)
Daftar Isi:
- This study aims to find out, analyze, and prove the influence of the implementation of the activity based costing system on the calculation of hotel room rates at Sherin’s Syariah Baturaja Hotel. The population of this study is the number of hotel room classes available at Sherin’s Syariah Baturaja Hotel. The method of data collection research was conducted by interviewing the financial parties of the Sherin’s Syariah Hotel. Testing research data using cost calculation analysis. The results of this research show that the activity based costing system is carried out through two stages. The first stage of costs is traced to activities that generate costs and then the second stage imposes activity costs on the product. So it can be seen the magnitude of the difference in the calculation of room rates by the Sherin’s Syariah Hotel with the activity based costing method of Rp248.605,46.