Tugas
ARTIKEL
ILMIAH
(ANALISIS
PENERAPAN METODE FULL COSTING SYSTEM
DALAM
PENENTUAN HARGA POKOK KAMAR HOTEL PADA HOTEL DI WATAMPONE)
NAMA : R O S L A N
NIM :
211 1083 015
JURUSAN : AKUNTANSI
SEKOLAH TINGGI ILMU EKONOMI (STIE)
YAYASAN PENDIDIKAN INDONESIA BONE (YAPI)
BONE
2014
ANALISIS
PENERAPAN METODE FULL COSTING SYSTEM
DALAM PENENTUAN HARGA POKOK KAMAR HOTEL PADA HOTEL DI
WATAMPONE
Skripsi
Nama : Rosdiana
NIM : 29 1083 012
Jurusan : Akuntansi
ABTRACT
Companies
enggaged in the field of hospitally, today made progress as the number of hotel
rooms and the addition of an existing hotel. Competetion within a very tight
snatch that due to the increase an decrease in the hotel guest are visiting as
a result of the economic crisis that did not improve the security situation in
the country and we are less condusive. Therefore, the hotel managament had to
find the right strategy which is in determining the selling price to be able to
survive in the survival of the company.
The
calculation of the cost of hotel rooms for the year with a full costing method
system to total sales rooms rental service in the same year periode.
Hotel
Wisata to determine the cost of the hotel room of a general nature based on
using the full costing method, the percentage mark up 50 % yield room rental cost to cover the
operating costs and produce profit for the company.
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