ANALISIS PERHITUNGAN TARIF JASA PENGINAPAN DENGAN MENGGUNAKAN METODE ABC SYSTEM DAN DAMPAKNYA BAGI PENDAPATAN PADASAMUDERA HOTEL

HAFEMY, OPPIE FITRIA ANINDITA INDAH (2016) ANALISIS PERHITUNGAN TARIF JASA PENGINAPAN DENGAN MENGGUNAKAN METODE ABC SYSTEM DAN DAMPAKNYA BAGI PENDAPATAN PADASAMUDERA HOTEL. Other thesis, POLITEKNIK NEGERI SRIWIJAYA.

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Abstract

Samudera Hotel is a service company specializing in the provision of lodging services. In calculating tariffs for accommodation Samudera Hotel are still using the traditional cost accounting systems which certainly has some flaws. Among them are not able to reflect the true cost is absorbed by the product and also cause the product under costing and overcosting. The purpose of this final report is to improve the way of allocating overhead costs to produce specialty services tariff calculation that accurately using Activity Based Costing (ABC) System. The results of the calculations show that the method of the ABC system generates a higher rate for the economy and standard rooms, while the VIP room to produce a lower rate than the rate determined by the management of Samudera Hotel. Lodging services rates calculated by the method of the ABC System impact on service revenue over the lodging Samuderahotel with rooms yield higher revenues in the amount of Rp658.982.000 instead of the previous Revenues of Rp681.800.871.

Item Type: Thesis (Other)
Uncontrolled Keywords: Metode ABC System, Tarif Jasa Penginapan
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Accounting > Undergraduate Theses
Depositing User: Mr Bambang Anthony
Date Deposited: 15 Aug 2017 01:52
Last Modified: 15 Aug 2017 01:52
URI: http://eprints.polsri.ac.id/id/eprint/3907

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