Ryan, Juanelo
Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

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PENERAPAN TIME-DRIVEN ACTIVITY BASED COSTING PADA PERHITUNGAN HARGA POKOK KAMAR PENGINAPAN PONDOK IMPIAN Ryan, Juanelo; Faliany, Lim Jade
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 15 No 1 (2018): Jurnal Akuntansi, Auditing dan Keuangan: BALANCE
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

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Abstract

This research aims to calculate the cost of production of Pondok Impian inn. The method that used in this research is a case study, and the authors do the calculation with Time Driven Activity Based Costing (TDABC). The TDABC calculate cost of production of Pondok Impian, an inn located in RE Martadinata road no.2, West Ancol, North Jakarta. The reseach showed that the TDABC was a suitable method for the inn because it helped calculate the base price of each of its services.