EVALUASI TARIF KAMAR HOTEL DENGAN METODE PERHITUNGAN HARGA POKOK ACTIVITYBASEDCOSTINGPADAHOTEL TRIANTAMA PALEMBANG

ZIL, HIFZAHITA (2016) EVALUASI TARIF KAMAR HOTEL DENGAN METODE PERHITUNGAN HARGA POKOK ACTIVITYBASEDCOSTINGPADAHOTEL TRIANTAMA PALEMBANG. Other thesis, Politeknik Negeri Sriwijaya.

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Abstract

EVALUATION OF THE HOTEL ROOM RATES WITH THE METHOD OF CALCULATING THE COST OF ACTIVITY BASED COSTING IN HOTEL TRIANTAMA PALEMBANG. Zil Hifzahita, 2016 (xiii +46 pages) zilhifzahita03@gmail.com In determining the cost of goods services, traditional cost accounting system is not good enough to be applied in the modern era such as the present, because this system hs some disadvantages. In the tradition method of overhead costs of each service is only charged at a cost are indirect, as a result of distortions in the imposition of overhead costs tend to accur, resulting in errors cost determination, decision making, planning, and control. The existence of various weaknesses that can be overhead with the use of the mothod of determinination mothod of ABC cost of goods that trace to event costs, then to services. The main difference between these two methods is the amount of cost driver used in the ABC method more than in traditional methods. Results of calculation of tariff services is calculated by using the ABC mothod writer there is a difference with the hotel, where the amount of the cost for each type of room is much smaller that the previous tariff, disallowing the method allocates costs to the ABC activities that exist in every room type appropriately based on the consumption of each activity. So simplify the management in determining how large a profit himsely wanted to obtain.

Item Type: Thesis (Other)
Uncontrolled Keywords: Activity Based Costing Method, Service Tariff’
Subjects: H Social Sciences > HG Finance
Divisions: Accounting > Undergraduate Theses
Depositing User: Mr Bambang Anthony
Date Deposited: 26 May 2017 01:46
Last Modified: 26 May 2017 01:46
URI: http://eprints.polsri.ac.id/id/eprint/3565

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