Analisis Perhitungan Activity Based Coasting Dalam Menentukan Harga Pokok Kamar Hotel Grand Victoria Samarinda

Muhammad Wildan Satupraditya 1 Danna Solihin 2, Zilfana


The purpose of this study was to identify and analyze the application of the Activity Based Costing method in determining the basic price of hotel rooms at the Grand Victoria Hotel Samarinda.

The author uses the theory of cost accounting, cost of production, overhead costs, Activity Based Costing.

The results of this study indicate that the results obtained can be compared to the difference in the basic price of the room determined by the management of Hotel Grand Victoria Samarinda with the results of calculations using the Activity Based Costing approach. It can be explained that the price for the Superior room type has a price difference of IDR 189,504. The price for the Deluxe room type has a price difference of IDR 215,538. The price for the Junior Suite room type has a price difference of Rp. 256,139. accurate, because the costs incurred are assigned to products on the basis of activities and resources consumed by products and also use more than one cost driver basis


Cost, Price, Activity Based Costing System

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