SOSCIED
Vol 4 No 1 (2021): SOSCIED - Juli 2021

DETERMINING THE COST OF HOTEL ROOMS USING THE ACTIVITY BASED COSTING METHOD AT GUARDIAN FAMILY HOTEL SORONG

Maria Jolanda Horet Kung (Politeknik Saint Paul Sorong)
JEMMY POANDY (Politeknik Saint Paul Sorong)
Dina Palijama (Politeknik Saint Paul Sorong)



Article Info

Publish Date
22 Jul 2021

Abstract

Methods of Activity Based Costing System is a method to apply the concept of cost accounting to determine the price more accurately. This paper aims to determine differences in calculating the cost of a hotel room using simple method and using Activity Based Costing System. Guardian Family Hotel calculate the cost of the hotel rooms using simple method. Therefore, the author calculated the cost of the room by using Activity Based Costing System that gives a more accurate price

Copyrights © 2021






Journal Info

Abbrev

jsoscied

Publisher

Subject

Education Social Sciences

Description

Jurnal SOSCIED merupakan salah satu Jurnal Publikasi Ilmiah hasil penelitian bidang Sosial, Sains dan Pendidikan yang berasal dari hasil pemikiran dan hasil penelitian yang ditulis oleh para pakar, ilmuwan, praktisi, guru, dosen, dan pengkaji dalam disiplin ilmu Sosial, Sains dan Pendidikan. Jurnal ...