ABSTRACT
Indri Kristiani, 2015 “Hotel Room Service Rate Determination Method
of Activity Based Costing System at Hotel Grand Victoria in Samarinda”,
under the guidance of Mr. Set Asmapane (Supervisor 1) and Mrs. Fibriani Nur
Khairin (Supervisor 2).
The purpose of this research is to determine the determination of tariff for
the hotel room in the Grand Victoria in Samarinda. Analyze used in this research
is Activity Based Costing System. Activity Based Costing System is a method
that traces the activity in the company. Further costs arising from these activities
will be grouped cost pool based cost drivers that occurred.
Based on the survey results revealed that the cost of a conventional
system room for a superior room type is Rp 591.501/day, deluxe room type is Rp
668.726/day, junior suite room type is Rp 862.385/day, and victoria suite room
type is Rp 1.245.518/day. While the cost of the room according to activity based
costing system for a superior room type is for Rp 402.005/day, deluxe room type
is Rp 453.188/day, junior suite room type is Rp 606.246/day, and victoria suite
room type is Rp 1.063.762/day. Cost calculation of activity based costing system
produces a lower rate compared with conventional system in all types of rooms.
The difference is due to the lower cost of the activity based costing system is
charged to many cost drivers while in the conventional system using only one or
two cost drivers based unit.
Keyword : Activity Based Costing System, Cost Pool, and Cost Driver