Ryan Setyawan Dewanta (2015) The Application Of Time-Driven Activity-Based Costing (Tdabc) In Determining Cost Per Room And Efficiency Level Of Costs And Resources:Case Study In Hotel “Y” Surabaya. Skripsi thesis, UNIVERSITAS AIRLANGGA.

Preview	Text (ABSTRAK) gdlhub-gdl-s1-2015-dewantarya-37297-5.abstr-t.pdf Download (570kB) | Preview
	Text (FULLTEXT) THE APPLICATION OF TIME-DRIVEN ACTIVITY-BASED COSTING (TDABC) IN DETERMINING COST PER ROOM AND EFFICIENCY LEVEL.pdf Restricted to Registered users only Download (2MB) | Request a copy
	Text 1.HALAMAN JUDUL .pdf Download (1MB)
	Text 2.ABSTRAK .pdf Download (571kB)
	Text 3.DAFTAR ISI .pdf Download (586kB)
	Text 4.BAB I.pdf Download (595kB)
	Text 5.BAB II .pdf Restricted to Registered users only until 27 May 2023. Download (798kB) | Request a copy
	Text 6.BAB III .pdf Restricted to Registered users only until 27 May 2023. Download (585kB) | Request a copy
	Text 7.BAB IV .pdf Restricted to Registered users only until 27 May 2023. Download (904kB) | Request a copy
	Text 8.BAB V .pdf Restricted to Registered users only until 27 May 2023. Download (577kB) | Request a copy
	Text 9.DAFTAR PUSTAKA .pdf Download (569kB)
	Text 10.LAMPIRAN .pdf Restricted to Registered users only until 27 May 2023. Download (793kB) | Request a copy

Abstract

Time-Driven Activity-Based Costing (TDABC) method is developed to overcome problems that occur in traditional method, which is less accurate and conventional Activity-Based Costing (ABC) method, which is difficult to implemet. TDABC method is easy to implement and gives accurate result. Beside that, TDABC method also can identify efficiency level of costs and resources. Because of these advantages, TDABC method is applied in Hotel “Y” Surabaya to calculate the cost per room and the efficiency level of costs and resources. This calculation is compared with the hotel’s initial calculation to know the accuracy of the result. This researcher was a qualitative research with case study method. There were two methods used in this research: descriptive case study and experimental case study. A descriptive case study was used to find out the accuracy of the calculation using existing cost method and ascertain that this method can not identify the efficiency level of costs and resources. Then, an experimental case study was used to evaluate the accuracy of the calculation using TDABC method by compare it with the existing cost method and the efficiency level in departments of Hotel “Y”. The calculation shows different result in cost per room using the existing costs method and TDABC method. This difference is caused by several factor, one of them is the difference of cost method used in the calculation. This difference shows that one method is better than another method. From the analysis, it can be concluded that although it is easy to use, the result of calculation using existing costs method is less accurate. This is because this method is not based on real conditions. This method also can not show the efficiency level in departments of Hotel “Y”. On the other hand, because TDABC method is based on real conditions, the result of calculation is more accurate. The result is also consistent and in accordance with benefits gained by the customers. TDABC method also can identify the efficiency level of costs and resources. Therefore, the researcher concludes that TDABC method is better than the existing costs method used by Hotel “Y”.

Actions (login required)

View Item