Penentuan Harga Pokok Jasa Perhotelan Dengan Metode Time Driven Activity Based Costing (Studi Kasus: Aston Hotel & Conference Center Jember)

Kurniawati, Maulida (2016) Penentuan Harga Pokok Jasa Perhotelan Dengan Metode Time Driven Activity Based Costing (Studi Kasus: Aston Hotel & Conference Center Jember). Undergraduate thesis, Institut Technology Sepuluh Nopember.

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Abstract

Industri perhotelan di Kabupaten Jember merupakan salah satu sektor yang mengalami perkembangan signifikan. Tingginya jumlah akomodasi hotel di daerah ini menyebabkan persaingan yang ketat pada industri perhotelan. Setiap perusahaan perhotelan dituntut untuk dapat menarik minat pengunjung dengan harga yang kompetitif. Strategi penetapan harga yang kompetitif pada layanan jasa perhotelan harus didukung oleh pendefinisian harga pokok jasa yag akurat agar tidak menyebabkan underpricing atau overpricing. Sebagian besar perusahaan perhotelan menggunakan metode penentuan biaya yang sederhana untuk menghitung harga pokok jasanya. Seperti metode yang diterapkan oleh Aston Hotel & Conference Center yang dapat digolongkan ke dalam metode traditional costing. Penerapan metode ini memiliki beberapa kelemahan yang dapat menyebabkan ketidakakuratan hasil harga pokok jasa. Pada penelitian ini dilakukan penerapan metode TDABC untuk menghitung harga pokok jasa perhotelan khususnya jasa layanan kamar. Tahapan penerapan TDABC pada penelitian ini dimulai dengan identifikasi aktivitas bisnis pada jasa layanan kamar, identifikasi resources tiap aktivitas, perhitungan practical capacity, perhitungan CCR, penentuan waktu standar, perumusan persamaan waktu, perhitungan biaya aktivitas dan yang terakhir adalah perhitungan harga pokok jasa. Penerapan metode TDABC pada penentuan harga pokok jasa perhotelan ini memiliki beberapa kelebihan dibandingkan dengan metode yang telah diterapkan perusahaan saat ini. Kelebihan-kelebihan tersebut yakni penerapan metode TDABC mempertimbangkan biaya berdasarkan biaya aktivitas sehingga dapat meningkatkan keakuratan hasil, mengakomodasi perbedaan biaya yang timbul akibat variasi aktivitas dan menyelesaikan permasalahan sharing resources pada metode yang diterapkan perusahaan. Namun penerapan metode TDABC pada penentuan harga pokok jasa perhotelan memiliki keterbatasan diantaranya tidak dapat memperhitungkan biaya yang dibutuhkan untuk material habis pakai, tidak dapat memperhitungkan biaya yang timbul akibat aktivitas yang dilakukan oleh customer dan tidak semua aktivitas dapat diamati secara langsung sehingga penentuan waktu standarnya sedikit mengalami kesulitan. ======================================================================================================== Hospitality industry is one of growing sector in Jember district. The high amount of hotel in this district increases the competition of hospitality industry. Every company required to be able to get more customers by using competitive price strategy. This strategy should be supported by an accurate calculation of service cost. Most companies usually use a simple method to calculate their service cost, for example Aston Hotel & Conference Center Jember uses traditional costing method to calculate their service cost. This method has several limitation that can lead to inaccurate service cost result. Therefore hotel companies need another method to determine accurate service cost. In this research, TDABC is used to determine the service cost of hospitality industry especially for room rental service. The stages of TDABC method that implemented in this research began with the identification of business activities in the room rental service, identification of economic resources for every activity, practical capacity calculation, CCR calculation, determining standard time of every activity, the formulation of time equation, acitivities cost calculation and service cost calculation. The application of TDABC in determining the service cost of room rental service in hospitality industry has several advantages compared to existing method. First, TDABC determines cost based on activities so it can improve the accuracy of the result. Second, TDABC can accomodate the differences in the cost that cause by the variation of activity. Third, the application of TDABC method can solve the sharing resources problem that faced in existing method. Based all of the advantages, the application of TDABC method in determining service cost of room rental service also has some limitations. First, this method can’t calculate the cost required for consumable materials. Second, this method also can’t calculate the cost incurred as a result of activities undertaken by the customer. Last, not all activities can be observed directly so the determination of time standard faced some difficulties.

Item Type: Thesis (Undergraduate)
Additional Information: RSI 658.155 2 Kur p
Uncontrolled Keywords: activity cost, room rental service, service cost , time equation, TDABC
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD69.T54 Time management. Scheduling
Divisions: Faculty of Industrial Technology > Industrial Engineering > 26201-(S1) Undergraduate Thesis
Depositing User: Mr. Tondo Indra Nyata
Date Deposited: 11 Feb 2020 03:44
Last Modified: 11 Feb 2020 03:44
URI: http://repository.its.ac.id/id/eprint/74805

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