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Penerapan metode activity based costing untuk analisis profitabilitas pelanggan kassanda homestay di Surabaya
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ABSTRACT
Competition is getting tougher and much business going on inthe world of business requires the management company to work more effectively and more efficiently to always maintain the condition of the company in order to grow and survive well in the business world in Indonesia. The companymust also have the ability to generate profits and customer profitability.
In accordance with this phenomenon, the researchers sought to test and demonstrate empirically and determinewhether the application o fActivity Based Costing method for CustomerProfitability Analysis Kassanda Homestay. This study focused on the costand revenueal location data for each customer group Kassanda Homestay. The analytical method used is the method of Activity Based Costing.
Result of the study concluded the use of the ABC method is able to improve the charging accurate on three types of room service in Kassanda Homestay. The use of the ABC method causing more charging disproportionate cost consuming activities. Based on customer profitability analysis of profitability of different valuesobtained between each group of customers based on the room service in Kassanda Homestay.
Yozabad Edwin Djunaidi (11210008) - Personal Name
2014
Sk. Ak Dju 99 2014
Sk. Ak Dju 99 2014
Text
Indonesia
Wiley
2014
Surabaya
xv, 83 hal; 29cm
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