ANALISIS PERHITUNGAN HARGA POKOK KAMAR DENGAN METODE ACTIVITY BASED COSTING (ABC) PADA HOTEL RADEN WIJAYA MOJOKERTO TAHUN 2017

ABSTRACT The Hotel is a Company that is managed by a businessman by providing food services, drinks, sleeping room facilities to people who are on a tour nd Business needs and able to pay a reasonable amount in accordance with the servisces received. Hotel companies compete with Beach other to determine the calculation of the cost of the room to be applied. This dtudy amis to calculate and analyze tha calculation of raden Wijaya hotel room cost Prince by using activity based costing, the type of data used is quantitative descriptive, this study was tested using activity based costing, from analysis on raden Wijaya hotel the calculation of cost of room is greater than on the calculation, namely the differene in the cost of the standar room type of Rp 14.292,69 and for the deluxe room type of Rp 3.675,98. While for the calculation of the cost of the room type superior, VIP plus, Suite for the calculation of the cost of the room type superior, VIP plus, suite for the calculation of the cost of the based room using the activity based costing method is smaller than the calculation of the tradisional cost of goods made by the Company. That is, with the difference in the cost of the superior room type Rp 16.832,2 for VIP plus type Rp 43.553,6 for suite room type of Rp 111.296,75. Key Words: Cost of hotel room, Activity Based Costing