Penentuan tarif sewa kamar kost melalui perhitungan harga pokok kamar menggunakan metode activity based costing (Studi kasus Eben Kost Manado)

Authors

  • Reynal Febrian Sam Ratulangi University
  • Treesje Runtu Sam Ratulangi University
  • Djeini Maradesa Sam Ratulangi University

DOI:

https://doi.org/10.58784/ramp.223

Keywords:

activity based costing, cost of room, rental rates, cost driver, cost accounting

Abstract

Achieving maximum profit is closely tied to specific calculations regarding the costs incurred to produce a service product, such as the cost of a room. Activity-Based Costing (ABC) is one method used to calculate the cost of a room by evaluating expenses based on the resources consumed by various activities. The objective of this research is to determine room rental rates by calculating the cost of a room using the Activity-Based Costing method at Eben Kost Manado. The research employed a qualitative descriptive approach. Data collection techniques included interviews and documentation. The findings indicate that the room rental rates determined using the Activity-Based Costing method are lower compared to those set by Eben Kost because the ABC method allocates all activity costs to each room type precisely based on each activity's consumption.

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Published

2024-10-26

How to Cite

Febrian, R., Runtu, T., & Maradesa, D. (2024). Penentuan tarif sewa kamar kost melalui perhitungan harga pokok kamar menggunakan metode activity based costing (Studi kasus Eben Kost Manado). Riset Akuntansi Dan Manajemen Pragmatis, 2(2), 229–240. https://doi.org/10.58784/ramp.223

Issue

Vol. 2 No. 2 (2024)

Section

Articles

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Copyright (c) 2024 Reynal Febrian, Treesje Runtu, Djeini Maradesa

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