Analisis Penerapan Metode Activity Based Costing System Dalam Akurasi Perhitungan Tarif Kamar Pada Hotel Aziza By Horison Pekanbaru

Abstract

Pekanbaru Aziza Hotel By Horison a service company enganged in the provision of servive of residence, eating and drinking as well as other amenities. Company is still applying traditional cost accounting system for calculating and allocating costs. In room rate calculation, traditional cost accounting system has some weaknesses. Of which there are may not reflect the actual cost of the product and also resulted absorbed under costing product and over costing product. Purpose of this research is to improve the way of allocating overhead costs to produce calculations are accurate hotel room rates with the use of Activity Based Costing System. Activity Based Costing is a pricing method that tracing costs to activities and then to products. Activity Based Costing method is considered more accurate in charge overhead costs to the product because it uses more than one cost driver. So that overhead costs will be allocated proportionally. The result showed the use of Activity Based Costing System (ABC) in a hotel room rate calculation produces an accurate room rates. There is a difference in price that is lower than the pricing of hotel management with the calculation using Activity Based Costing method that is Superior room of 4,4 %. And for the Executive room of 3,2 %. While higher prices using Activity Based Costing, that is Deluxe room with a difference of 4 %.