MARSELINA, MARSELINA (2013) PENERAPAN METODE ACTIVITY BASED COSTING SYSTEM DALAM MENENTUKAN TARIF SEWA KAMAR HOTEL. D3 thesis, Universitas Negeri Jakarta.
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Abstract
Hotel is one of the types of accommodations that use part or all of the parts to specialty services, providers of food and beverage and other services for the general public commercially run. (decision of the Minister Parpostel no Km 94/HK103/MPPT 1987). In determining the cost of the product, the traditional system no longer suitable to be applied in the modern era of technology what it is today. Because this system has some weaknesses. Among them is the cost of providing distorted information. Distortion caused by inaccuracies in the cost of loading, so that the error cost, decision making, planning and control (Supriyono, 1999:259). Distortion also caused undercost or overcosted to product (Hansen & Mowen, 2005). The existence of these weaknesses can be overcome by using Activity Based Costing. Activity Based Costing is a cost accumulation system and loading costs to products using a variety of cost driver or drivers of cost. The main difference between the cost of goods of traditional cost accounting with ABC is the amount of cost driver (cost driver) is used in the ABC method than the traditional cost accounting systems.
| Item Type: | Thesis (D3) |
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| Additional Information: | Pembimbing: Rida Prihatni, SE.Akt., M.Si |
| Uncontrolled Keywords: | Activity Based Costing, Tariff |
| Subjects: | Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting) |
| Divisions: | Fakultas Ekonomi > D3 Akuntansi |
| Depositing User: | Users 16 not found. |
| Date Deposited: | 23 Mar 2018 07:32 |
| Last Modified: | 23 Mar 2018 07:32 |
| URI: | http://repository.fe.unj.ac.id/id/eprint/3914 |
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