ANALISIS ACTIVITY-BASED COSTING SYSTEM DAN ACTIVITY BASED MANAGEMENT PADA GRAND JIMBARAN BOUTIQUE HOTEL & SPA

Joddy Gian Suban, Arief Surya Irawan, SE., M.Com

2013 | Tesis | S2 Ilmu Akuntansi/Akuntansi Terapan

Penelitian ini bertujuan untuk menganalisa kos produk dan jasa dan untuk melakukan pengelolaan biaya operasi pada Grand Jimbaran Boutique Hotel & Spa di Bali. Activity-based costing system digunakan untuk menghitung kos produk dan jasa yang ditawarkan kepada pelanggan dan activity-based management digunakan untuk melakukan pengelolaan biaya. Dalam penelitian ini, obyek biaya terdiri dari tiga jenis yaitu jasa penginapan, makanan dan minuman, serta jasa perawatan rambut dan badan. Pusat aktivitas yang diidentifikasi adalah cleaning center, food and beverage center, spa and salon center, dan management center. Hasil perhitungan dengan activity-based costing system menunjukkan bahwa total kos sebesar Rp 253.017.868 untuk jasa penginapan, Rp 53.000.837 untuk produk makanan dan minuman, dan Rp 14.506.960 untuk jasa perawatan rambut dan badan. Penelitian ini juga membandingkan metode activity-based costing system dengan traditional costing system dan menyimpulkan bahwa activity-based costing system memberikan informasi yang lebih luas dan akurat untuk digunakan sebagai dasar pengambilan keputusan dalam kebijakan harga.

This study aims to analyze the product cost and service and to manage the operational cost of Grand Jimbaran Boutique Hotel & Spa in Bali. The activity- based costing system was used to compute the cost of product and service offered to customers and also activity-based management was used to manage the operational cost of Grand Jimbaran Boutique Hotel & Spa. In this case, cost object involved lodging service, food and beverage, and body and hair treatment. Activity center was identified into four types of center, such as cleaning center, food and beverage center, spa and salon center, and management center. The activity-based costing system shows that the total cost of lodging service is Rp 253.017.868, Rp 53.000.837 for foods and beverages, and Rp 14.506.960 for body and hair treatment. This study also compares activity-based costing system with traditional costing system and concludes that the activity- based costing system gives accurate and comprehensive cost information for decision making in pricing policy.

Kata Kunci : Activity-based costing system, Activity-based management, Industri Perhotelan