JAMARv12.1-TDABCinHospitalityIndustry.pdfVIP

JAMAR Vol. 12 · No.1 2014 The Application of Time- Introduction Driven Activity-Based In recent years, human mobility has increased Costing In the Hospitality dramatically, especially those visiting big Industry: An Exploratory cities; whether it is for a business trip or just a holiday. This phenomenon has resulted in Case Study businessman developing hotels, motels, home stays, etc., to cater for the need for Bas Basuki* accommodation in those popular cities. Mertzha Dwiputri Riediansyaf* Such hotel developments have had a positive Abstract trend year to year especially in Malang, East Java; a popular tourism destination in Indonesia. Due to increasing competition, In managing a company, the management hotels need to run their operational activities and the board need accurate information both efficiently and effectively. Therefore, about operational cost structures and hotels need to consider all of the costs, both profitability in order to help them in the direct and indirect cost, and then recoup them decision making processes. To provide via the services provided. Incorrect cost accurate information, a cost calculation calculations may result in the occurrenc