ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING (ABC) DALAM PENENTUAN TARIF SEWA KAMAR PADA NEW MARJOLY BEACH RESORT TAHUN 2019

Abstract

This research aims to find out how the calculation of activity-based costing (ABC) methods in calculating room rental rates at New Marjoly Beach Resort and also to find out the difference in the calculation of room rental rates determined by New Marjoly Beach Resort with the calculation of activity-based cost methods (ABC). The analysis method used in this study is a quantitative descriptive method that examines accurate data in the form of numbers then calculated to get the amount of room rental rates. The data used in the study used primary data obtained directly from the original source (without going through intermediary media) such as observations and interviews. The results showed that from calculations using the activity-based costing (ABC) method when compared to the room rental rates set by The New Marjoly Beach Resort there was a difference. This activity-based fee method provides higher room rental rates for standard room types and sea view rooms with a difference of Rp 162.779,30 and Rp 101.800,17. As for the type, the sea front room gives a lower yield with a difference of Rp 27.537,29.