Open AccessANALISIS PERHITUNGAN HARGA POKOK SEWA KAMAR BERDASARKAN ACTIVITY BASED COSTING SYSTEM PADA HOTEL RANGGONANG SEKAYU
Author(s) -
Deswati Supra
Publication year - 2020
Publication title -
jurnal ilmiah akuntansi rahmaniyah
Language(s) - English
Resource type - Journals
ISSN - 2620-6110
DOI - 10.51877/jiar.v3i2.154
Subject(s) - activity based costing , renting , business , operations management , marketing , engineering , civil engineering
This study aims to determine the calculation of the room cost using the Activity Based Costing System at the Ranggonang Hotel. The data source used by the writer in this study is secondary data. In this study the writer used qualitative and quantitative analysis techniques. The results showed that the Ranggonang Sekayu Hotel was not suitable to use the ABC method in calculating the cost of room rent. This is because the cost of room rent using the ABC method is greater which will have an impact on the high room rental rates at the Ranggonang Sekayu Hotel.