Penerapan Activity Based Costing System dalam Menentukan Harga Jual Kamar Hotel pada The Kirana Hotel, Resto & Spa Canggu

Desitayanti, Ni Putu Dila and Yintayani, Ni Nyoman and Saputra, Made Dana (2023) Penerapan Activity Based Costing System dalam Menentukan Harga Jual Kamar Hotel pada The Kirana Hotel, Resto & Spa Canggu. Undergraduate thesis, Politeknik Negeri Bali.

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Abstract

Activity Based Costing System is a simple calculation method to be able to determine the price of a product or service based on the activity that causes the cost to arise, not from the product, but from the product that consumes the cost of that activity. To get maximum profit, company management needs to find an alternative cost calculation that is efficient and accurate at The Kirana Hotel, Resto & SPA Canggu. This study aims to determine the calculation of the selling price of rooms at The Kirana Hotel using an activity based costing system and to determine the comparison of room selling prices between the traditional accounting system and the activity based costing system at The Kirana Hotel. This research uses a descriptive analytic approach. Data were obtained through interviews, field observations and document studies. The data sources used are primary data sources and secondary data. The analysis technique used in this study is a comparative descriptive analysis technique, with a qualitative research approach. The results showed that the calculation of the selling price of The Kirana Hotel, Resto & Spa Canggu using the activity based costing system method for the deluxe room room type yielded a value of IDR 675,771.00 and for the suite room type generated a value of IDR 535,058.00. Comparison of determining the selling price between the traditional cost accounting system and the activity based costing system at The Kirana Hotel, Resto & Spa Canggu shows smaller results on the activity based costing system than the traditional accounting system (overcosting) and gets a difference for the deluxe room of IDR 262,662 .00, while the suite room gets a difference of Rp. 30,565.00

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