Implementation of Activity Based Costing (ABC) in Determining Hotel Room Prices

Lutfi Madani

Abstract


Hotel business in Indonesia continues to experience significant development in line with the government's efforts to improve the Indonesian tourism sector. The more developed the business, the more intense the competition between companies in the same industry, including the competition in the hostel business. One way for companies to be able to survive in the face of competition is the setting of selling price. One of the best methods that effective in determining the cost of a product is the Activity-Based Costing (ABC). The method used in this study is the Systematic Literature Review (SLR), where the author makes observations on articles published in the last 7 years (2016-2022). This study reveals that the application of hotel prices with the ABC method is more accurate than the traditional method

Keywords


Activity Based Costing Hotel Room price

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References


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DOI: https://doi.org/10.17509/msb.v4i2.59856

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