MERTZHA DWIPUTRI RIEDIANSYAF, 040913237 (2013) DESIGNING TIME-DRIVEN ACTIVITY-BASED COSTING (TDABC) IN ROOM DIVISION AT HOTEL X MALANG. Skripsi thesis, UNIVERSITAS AIRLANGGA.

	Text (ABSTRAK) download.php_id=gdlhub-gdl-s1-2013-riediansya-24004&no=6 Download (1kB)
	Text (FULL TEXT) KKB KK-2 A.15-13 Rie d.pdf Restricted to Registered users only Download (1MB) | Request a copy

Abstract

In managing a company, the management and the board of management need accurate information about operational cost structure and profitability in order to help them in the decision making processes. To provide accurate information, a cost calculation system generally used is able to show how the company has allocated its resources to produce the product/service. This research gives attention to the application of TDABC method in the service company. TDABC method emphasizes the use of time as the basis for calculating costs. Object for this research is a Hotel in Malang (Hotel X) and this research focuses only on the housekeeping department that becomes the main source of the hotel’s revenue. Approximately 80% of hotel’s revenue comes from room rent activity. In this research, the researcher recalculated both direct and indirect costs. Specifically for the calculation of indirect costs, the researcher used the TDABC method. Results from the calculation using the TDABC method were then compare with result from initial company cost calculation method. This research shows that TDABC method is applicable for hotel X that also result on capacity cost rate which can be more accurate and flexible as cost base calculation. The analysis result with TDABC method also resulted in on two important findings, that is first, in year 2011, room rent service only absorb average 30% of resource supplied and second, during this time, hotel X operates with profit margin that excessively high especially for Junior Suite and Royal Suite type.

Actions (login required)

View Item