ACTIVITY BASED COSTING SYSTEM DALAM PENENTUAN HARGA POKOK KAMAR HOTEL PONDOK ASRI

Abstract

In the modern era with tight competition, cost distortion will occur when the calculation of room base
price is not exactly right. It has made the management party requires more accurate method in determining
room base price. This method is Activity Based Costing since this method charges cost based on the activities so
its accuracy level is better. This research has been conducted at Hotel Pondok Asri and qualitative research with
descriptive approach and 2014 company data. The data collection has been carried out in three stages: first stage,
direct observation is conducted directly to the room service activities; second stage, conduct interview to the
manager about the hotel services and third stage, conduct documentation by recording and data collecting and
the amount of cost. Based on the result of the analysis about the comparison of the calculation of traditional
method room base price and Activity Based Costing for room types i.e. Standard A, Standard B, Standard C and
Family Room when it is done by using Activity Based Costing, the room base price is low. Meanwhile, the room
type i.e. Penthouse indicates high cost of room base price. Activities in Activity Based Costing System becomes
the point of cost accumulation i.e. costs are traced to activities and these activities are traced to products which
are based on the use of products.
Keywords: Room base price, activity based costing, activities