MEASURING CUSTOMER PROFITABILITY THROUGH TIME-DRIVEN ACTIVITY-BASED COSTING: A CASE STUDY AT HOTEL X JOGJAKARTA

GARRY BILLY ARDIANSYAH, 041113107 (2016) MEASURING CUSTOMER PROFITABILITY THROUGH TIME-DRIVEN ACTIVITY-BASED COSTING: A CASE STUDY AT HOTEL X JOGJAKARTA. Skripsi thesis, UNIVERSITAS AIRLANGGA.

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Official URL: http://lib.unair.ac.id

Abstract

Travelling intensity has been higher in the past few years making hospitality industry must be ready to provide the best service at optimum prices to customers who purchase and enjoy the services. Hotel as one of the accommodation service providers should be able to allocate resources accurately according to the actual needed capacity and thorough tariff policy for not losing the competition and obtain profit according to how much is projected. TDABC system is the most updated costing system which can assist the allocation of these resources. TDABC system is considered twice important to be applied in the service industry as service is intangible so costing system must show the exact and accurate number of resources used to provide the service. Through TDABC system, Customer Profitability Analysis is conducted with the aim of knowing the level of profitability every customer type possesses and classifying them as profitable or non-profitable customers. A case study had been conducted in a fivestar hotel located in the Special Region of Jogjakarta resulting a profit recognized under TDABC system that traditional method used as the hotel's costing system failed to do so and more proper data on costs and profitability of customers.

Item Type: Thesis (Skripsi)
Additional Information: KKB KK-2 A.145/16 Ard m
Uncontrolled Keywords: time-driven activity-based costing, customer profitability analysis, hotel
Subjects: H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ6603-7390 Customs administration
H Social Sciences > HJ Public Finance > HJ9-9940 Public finance
Divisions: 04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:
CreatorsNIM/NIDN
GARRY BILLY ARDIANSYAH, 041113107UNSPECIFIED
Contributors:
ContributionNameNIDN/NIDK/NUP
ContributorBambang Tjahjadi, Prof. Dr.,MBA, CPM, CMA, CA, Ak.,UNSPECIFIED
Depositing User: Guruh Haris Raputra
Date Deposited: 25 May 2016 01:36
Last Modified: 25 May 2016 01:36
URI: http://repository.unair.ac.id/id/eprint/30634
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