Room Rental Price Determination Method Using Activity Based Costing System In Lumajang Hotel Gajah Mada

  • Ferric Yuanggi STIE Widya Gama Lumajang
  • Wimbo Wiyono STIE Widya Gama Lumajang
  • Emmy Ermawati STIE Widya Gama Lumajang
Keywords: Pricing, Room Rental, Activity Based Costing System

Abstract

The purpose of this research is to Determine the price of renting a hotel room using the Activity Based Costing System. The method used in this research is descriptive method with a quantitative approach Because The Data presented is related to numbers. Calculation of room cost by using Activity Based Costing System for President Suite rooms is Rp. 571.655 for the axle suite room of Rp. 331.697 for the executive suite of Rp. And for Deluxe rooms 317.046 USD. 205.394 for Superior rooms of Rp. 135.433 for a Standard room of Rp. 84.948. The result of calculating the cost of the room does not compare with the cost of goods used by the management of Lumajang Hotel Gajah Mada Because The management of the Lumajang Hotel Gajah Mada does not make the cost of the room per day. For the Activity Based Costing System, the Presidential Suite, Deluxe, Superior, and Standard room types show a difference between the price of the room rent set by the Lumajang Gajah Mada Hotel. The application of Activity Based Costing System is a lot of overhead on each product. cost drivers that are suitable for consumption of activities by the product or service. So that the implementation of Activity Based Costig System can allocate various cost activities to each type of room appropriately based on the consumption of each activity there are costs separated.

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Published
2019-08-31