PENERAPAN METODE ACTIVITY BASED COSTING (ABC)SYSTEM DALAM PERHITUNGAN BESARNYA TARIF SEWA PER KAMAR HOTEL ASTON PONTIANAK

Abstract

The objective of this study is to determine the amount of rental rates per room at Aston Hotel by using Activity Based Costing System method and investigate the difference between the rental rates per room set by Aston Hotel with the ones that is calculated by Activity Based Costing method.

The design of this research is a descriptive study that is analyzed quantitatively. Data from this study is taken from data bedroom rents of Aston Hotel Pontianak in 2014. The steps to analyze the data are as follows: (1) identify the activities and the level of activities, (2) determine the cost driver, and (3) determine per unit cost (4) charge fees of overhead.

The results indicate that (1) the pricing of room rental with Activity Based Costing System is different from the method of rates determination on the rental rooms used by Aston Hotel Pontianak. This happens because the other costs have not been included in the calculation of the room rental service and charging overhead costs. (2) the cost incurred by the Activity Based Costing method gives greater calculation results than the cost of calculation results by Aston Hotel Pontianak.

Keyword: Activity Based Costing, rental rates per room, cost driver, overhead.