Penerapan Metode Activity-Based Costing System dalam Menentukan Besarnya Tarif Sewa Penginapan (Studi pada Hotel Srono Indah)

Activity Based Costing System (ABC) method is a method used as a determinant of product cost price that purposes to present cost price information accurately for the sake of management by precisely measuring natural resources consumption on every activities used to produce the product. This research focuses on The Role of Activity Based Costing System (ABC) Method Application in Determining the Amount of Room Rental Price (A Study on Srono Indah Hotel). The purposes of this research are; (1) to know the calculation of room rental price by using Activity Based Costing System (ABC) method, (2) to know the comparison on the amount of room rental price at Srono Indah Hotel by using Traditional Fare Accounting method and Activity Based Costing (ABC) method, (3) to know the role of Activity Based Costing System (ABC) in determining the amount of room rental at Srono Indah Hotel. The method used in this research is descriptive analytic method with interview, observation, literary studies, and data source as components of collecting data. Meanwhile, to analyze the data, the writer does a comparison between the field data and literary data. After making a comparison, the writer plans to analyze the data to pick a general conclusion.
The result of the research indicates that Activity Based Costing System (ABC) method enables to take a role in the calculation of nursery room price. It means that Activity Based Costing (ABC) can be applied on Srono Indah Hotel in the determining room rental price. In brief, this research indicates that Activity Based Costing System (ABC) can extend and improve the income of Srono Indah Hotel