Astrini, HarfinaAulya (2015) The Implementation Of Activity Based Costing To Determine Cost Of Service Sold (Case Study Ub Guesthouse Malang). Sarjana thesis, Universitas Brawijaya.
Abstract
Tarif merupakan model pembiayaan utama pada perusahaan jasa seperti Guesthouse ataupun hotel. Penentuan tarif jasa service menjadi suatu keputusan yang fundamental. Biaya yang besar menjadi salah satu factor dalam penentuan tarif jasa kamar, food and beverages maupun meeting packages di UB Guesthouse. Penelitian ini adalah penelitian deskriptif rancangan penelitian studi kasus, serta analisa data menggunakan analisis deskriptif kuantitatif. Unit analisis dalam penelitian ini adalah UB Guesthouse Malang. Tujuan dari penelitian ini adalah membandingkan hasil perhitungan menggunakan Activity Based Costing dengan harga dari pihak manajemen. Hasil dari perhitungan tarif kamar, food and beverages dan meeting packages meggunakan Activty Based Costing memiliki perbedaan yang signifikan. Metode Activity Based Costing overhead masing-masing aktivitas dibebankan pada cost driver, sehingga dapat teralokasikan sesuai dengan aktivitas. Faktor lain yang mempengaruhi adalah jumlah volume pengunjung UB Guesthouse. Activity Based Costing sangat tepat diterapkan pada perusahaan jasa seperti UB Guesthouse karena membantu manajemen dalam penentuan tarif. Terlepas dari external factor yaitu daya saing dan pemasaran.
English Abstract
Rates are the main financing models in service companies like Guesthouse or hotel. Determination of tariffs service becomes a fundamental decision. The huge costs to be one factor in determining the tariff for rooms, food and beverages and meeting packages at UB Guesthouse. This research is descriptive case study design and data analysis using quantitative descriptive analysis. The unit of analysis in this study is the UB Guesthouse Malang. The purpose of this study was to compare the results of calculations using the Activity Based Costing with prices from management. Therefore, the results of calculation of the room rate, food and beverages and meeting packages Activity Based Costing system have significant differences. The conclusion is the differentiation is using activity based costing get the accurate cost and efficiency cost, so management can arrange the strategies to improve the profit.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2015/755/051600218 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Endang Susworini |
| Date Deposited: | 19 Feb 2016 15:28 |
| Last Modified: | 28 Oct 2021 01:07 |
| URI: | http://repository.ub.ac.id/id/eprint/108385 |
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