PENERAPAN TIME-DRIVEN ACTIVITY BASED COSTING PADA PERHITUNGAN HARGA POKOK KAMAR PENGINAPAN PONDOK IMPIAN

Juanelo Ryan; Lim Jade Faliany

PENERAPAN TIME-DRIVEN ACTIVITY BASED COSTING PADA PERHITUNGAN HARGA POKOK KAMAR PENGINAPAN PONDOK IMPIAN

Penulis

Juanelo Ryan FEB Unika Atma Jaya
Lim Jade Faliany FEB Unika Atma Jaya

Kata Kunci:

costing, time-driven activity based costing, hotel

Abstrak

This research aims to calculate the cost of production of Pondok Impian inn. The method that used in this research is a case study, and the authors do the calculation with Time Driven Activity Based Costing (TDABC). The TDABC calculate cost of production of Pondok Impian, an inn located in RE Martadinata road no.2, West Ancol, North Jakarta. The reseach showed that the TDABC was a suitable method for the inn because it helped calculate the base price of each of its services.