Lukitasari, Kartika Aji (2017) Penentuan Harga Pokok Kamar Hotel Dengan Metode Activity Based Costing (Studi Kasus Pada UB Guest House Tahun 2016). Sarjana thesis, Universitas Brawijaya.
Abstract
Pertumbuhan bisnis dalam bidang penginapan di Malang membuat persaingan semakin ketat. Salah satu faktor keberhasilan dalam memenangkan persaingan adalah harga, maka penting bagi perusahaan untuk menentukan harga pokok jasa yang ditawarkan. Lokasi penelitian ini dilaksanakan di UB Guest House yang terletak di Kota Malang. Penelitian ini merupakan penelitian deskriptif. Tujuan dari penelitian ini adalah untuk membandingkan hasil perhitungan harga pokok kamar dengan menggunakan sistem Activity Based Costing dan sistem konvensional yang diterapkan oleh manajemen UB Guest House. Hasilnya adalah terdapat perbedaan yang besar. Hal ini dikarenakan pada sistem yang digunakan UB Guest House hanya memperhitungkan biaya produksinya saja. Penggunaan sistem Activity Based Costing akan mendapatkan informasi biaya sewa kamar yang lebih akurat.
English Abstract
The growth of hotel business in Malang increases the competition among hotels. One of the factors that determine the success of any hotels in winning the competition is price, so it is important for companies to determine the rate of the services they offer. The purpose of this descriptive research is to compare the room rate resulted from Activity Based Costing method and the one resulted from conventional method applied by the management of UB Guest House, a hotel located in Malang City. The result shows a very striking difference since the conventional calculation only takes production cost into account. The use of Activity Based Costing method will provide the management with better room rates.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2017/776/051801248 |
| Uncontrolled Keywords: | Harga Pokok Kamar, Sistem Activity Based Costing |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management > 658.15 Financial management > 658.155 Management of income and expense > 658.155 2 Cost analysis and control |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
| Depositing User: | Yusuf Dwi N. |
| Date Deposited: | 31 Jan 2018 08:32 |
| Last Modified: | 03 Nov 2021 03:06 |
| URI: | http://repository.ub.ac.id/id/eprint/8633 |
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1. Bagian Depan.pdf Download (723kB) | Preview |
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2. BAB I.pdf Download (129kB) | Preview |
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3. BAB II.pdf Download (365kB) | Preview |
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