ANALISIS PENENTUAN TARIF SEWA KAMAR HOTEL GARUDA DENGAN MENGGUNKAN METODE ACTIVITY BASED COSTING : STUDI KASUS HOTEL GARUDA SUMBAWA BESAR

This study aims to find out how the calculation of Activity Based Costing method in calculating Garuda Hotel room rental rates. The type of data in this study is qualitative data. Sources of data in this study are primary data and secondary data. Data collection techniques in this study were interviews and documentation. The results of this study are that the use of Activity Based Costing method in calculating hotel room rental rates will result in accurate rent calculation, because the costs incurred are charged to the product on the basis of activities and resources that are consumed by the product and also use more than one cost basis driver. The results of the calculation of hotel room rental rates using the Activity Based Costing method approach, namely for the Standard Room type rooms of Rp.140.566. For SuperiorRoom type rooms of Rp.166.752. For DeluxeRoom type rooms of Rp.366.805. and for the ExclusiveRoom type room of Rp. 114.427.This study aims to find out how the calculation of Activity Based Costing method in calculating Garuda Hotel room rental rates. The type of data in this study is qualitative data. Sources of data in this study are primary data and secondary data. Data collection techniques in this study were interviews and documentation. The results of this study are that the use of Activity Based Costing method in calculating hotel room rental rates will result in accurate rent calculation, because the costs incurred are charged to the product on the basis of activities and resources that are consumed by the product and also use more than one cost basis driver. The results of the calculation of hotel room rental rates using the Activity Based Costing method approach, namely for the Standard Room type rooms of Rp.140.566. For SuperiorRoom type rooms of Rp.166.752. For DeluxeRoom type rooms of Rp.366.805. and for the ExclusiveRoom type room of Rp. 114.427