ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING SYSTEM DALAM MENENTUKAN HARGA POKOK SEWA KAMAR HOTEL SOLL MARINA DI PANGKALPINANG

Abstract

     The purpose of this study was to determine the calculation of production cost with traditional methods employed by the company, to determine the calculation of Cost of Production with Activity-Based Costing System and to know the magnitude of Production at the company using traditional methods and Activity-Based Costing system. This research is a qualitative descriptive study. Data collection methods used in this study is the observation and interviews. Interviews were conducted with the production department, and financial data relating to the Cost of Production. Research subjects in this study is the Cost of room at Soll Marina Hotel. Object of this research is data relating to the determination of the Cost of ProductionFrom analyzing the data of this research, it was obtained that the cost of hotel room on Januari 2018 rates calculation by using Activity Based Costing Sytem method is better than the cost of hotel room rates which is used by the hotel itself. These calculations give more results in all room types. There are Twin Rp. 308.443 or 60,70%, Double Rp. 479.482 or 102,20%, Jr. Suite Rp. 104.685 or 21,03% and Ex. Suite Rp. 119.961 or 21,29%.. In Activity Based Costing System method, overhead costs in every products is charged to cost driver. So, this method can allocate cost activity appropriately in every rooms based on consumption of each activityDifferences that occur between the rates of cost hotel room using traditional methods and Activity Based Costing, caused by overhead charges on each product. In traditional cost accounting overhead costs on each product is charged at only one cost driver only. As a result, there tends to be a distortion in overhead charges. While the ABC method has been able to allocate activity costs to each room approximately by the consumption of each-activity.