ANALISIS PERANAN COST CONTROLLER DALAM PENGENDALIAN BIAYA OPERASIONAL DAN PENDAPATAN OPERASIONAL PADA HOTEL MERCURE MANADO TATELI BEACH RESORT | Zendy

Esterlin Uhise | Zendy; Hendrik Manossoh | Zendy; I Gede Suwetja | Zendy

Open Access

ANALISIS PERANAN COST CONTROLLER DALAM PENGENDALIAN BIAYA OPERASIONAL DAN PENDAPATAN OPERASIONAL PADA HOTEL MERCURE MANADO TATELI BEACH RESORT

Author(s) -

Esterlin Uhise,

Hendrik Manossoh,

I Gede Suwetja

Publication year - 2018

Publication title -

going concern jurnal riset akuntansi

Language(s) - English

Resource type - Journals

eISSN - 2686-4215

pISSN - 1907-9737

DOI - 10.32400/gc.13.02.19921.2018

Subject(s) - operational costs , operating cost , cost analysis , research object , controller (irrigation) , operations management , business , operations research , engineering , business administration , agronomy , accounting , biology

The purpose of this study is to determine whether the role of cost controller in operational costs and operating income goes well or not at Mercure Manado Tateli Beach Resort hotel. The data used to analyze the role of cost controller that is qualitative data, while based on the source using primary and secondary data. The method used in this research descriptive method, which aims to provide a clear picture of the object of research. The results showed that the role of cost controller in the control of operational costs and operating income at Mercure Manado Tateli Beach Resort hotel is running well and in accordance with the SOPKeywords: Cost controller, Operational Cost, Operating Income

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