UMM Institutional Repository

ANALISIS PENENTUAN HARGA POKOK KAMAR HOTEL UMM INN DENGAN MENGGUNAKAN METODE ACTIVITY BASED COSTING

Irawati, Aline Dyah (2013) ANALISIS PENENTUAN HARGA POKOK KAMAR HOTEL UMM INN DENGAN MENGGUNAKAN METODE ACTIVITY BASED COSTING. Other thesis, University of Muhammadiyah Malang.

Full text not available from this repository.

Abstract

The purpose of this research is to analyzed how the room rates at hotel UMM Inn using activity based costing, to analyze how the difference between the rates set by hotel with the method of activity based costing and to analyze the difference of profit contribution at a price of staple with using traditional methods with the method of activity based costing Analysis tools are used to calculate the cost of goods hotel rooms UMM Inn using the method of activity based costing by tracing the activities cost the hotels are mainly related to the room. Result of calculation of cost of goods with the activity based costing method for the standard of room Rp 162.784,00. For a superior room of Rp 167.281,00. For deluxe room of Rp 185.268,00 and for the suite of Rp 190.664,00. There is a difference between the lower price of the hotel management pricing using the traditional cost system, the result of calculations using the activity based costing method to standard rooms. For standard room Rp 7.820,00, superior room Rp 12.316,00, for deluxe room Rp 29.878,00. But for the suite there are higher with the price difference of Rp 58.646,00. Analysis of calculation of profit contribution to get the result that the cost of goods using traditional methods to get the profit contribution of Rp 862.371,00. On the calculation of cost of goods by using activity based costing method get the contribution profit of Rp 871.002,00. This shows that at a price of staple activity based costing method uses can generate greater profit contributions compared to using traditional methods.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 19 Jan 2015 06:43
Last Modified: 19 Jan 2015 06:43
URI : http://eprints.umm.ac.id/id/eprint/14893

Actions (login required)

View Item View Item
UMM Official

© 2008 UMM Library. All Rights Reserved.
Jl. Raya Tlogomas No 246 Malang East Java Indonesia - Phone +62341464318 ext. 150, 151 - Fax +62341464101
E-Mail : infopus[at]umm.ac.id - Website : http://lib.umm.ac.id - Online Catalog : http://laser.umm.ac.id - Repository : http://eprints.umm.ac.id

Web Analytics

UMM Institutional Repository is powered by :
EPrints Logo