JURNAL AKUNTANSI
Vol 1, No 3 (2016)

ANALISIS PENENTUAN HARGA JUAL JASA KAMAR PADA HOTEL PLAZA KUBRA KENDARI

Nurlyan, Nurlyan (Unknown)



Article Info

Publish Date
25 Oct 2017

Abstract

This study aimed to analyze the determination of the selling price of room service in the hotel plaza kubra kendari. Primary data in this study were obtained directly from the hotel plaza kubra kendari form of reports room occupancy rate and the list of operating expenses incurred during the year 2014. The method of analysis is descriptive analysis using cost plus pricing method.This study showed that the operational costs incurred plaza kubra hotel kendari greater than occupancy rates so that the expenses incurred are not comparable with the income from hotel occupancy. The results indicate that if the hotel wants to achieve the advantage of taking into account the fixed and variabel operating costs in determining the hotel room rates, by using the method of full costing and variable costing so all the operational costs can be covered so that the hotel can reach advantage.   Keywords: selling price, cost plus pricing, full costing, variable costing

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Journal Info

Abbrev

AKUNTANSI

Publisher

Subject

Description

Jurnal Akuntansi merupakan jurnal yang diterbitkan secara berkala oleh Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Halu Oleo. Jurnal Akuntansi memuat hasil riset dan kajian ilmu akuntansi yang diterapkan pada sektor swasta, pemerintah, syariah, perpajakan, dan auditing. Jurnal ini ...