Konaklama İşletmelerinde Faaliyet Tabanlı Maliyetleme Yönteminin Uygulanması: 5 Yıldızlı Bir Otelde Vaka Çalışması

Abstract

The purpose of this study is to provide some empirical evidence about implementing the activity-based costing (ABC) method and how to calculate costs in a 5-star hotel operating in Alanya / Antalya and to discuss the cost results by comparing them with the traditional costing method. Due to the Covid-19 outbreak in 2020, the data of July 2019 were used to make cost calculations more accurate and healthy. While making cost calculations, the activities in the hotel are classified as four main (front office, housekeeping, service, kitchen) and one joint (including common and administrative expenses) activities. The study was adopted to the case study, and the data were obtained from the hotel officials. As a result of the study, it was concluded that ABC method is applicable in the case hotel and the calculated unit cost is more accurate and realistic than the traditional costing method.

A Critical Review on Activity-Based Costing Technique: Analysis of Abundant Countries

“…This is because the activity-based costing method has a large number of cost pools as well as cost drivers. Hence, difficulties may be faced by the companies, such as determining cost drivers, assigning joint costs, and fluctuating rates of cost drivers (Paksoy & Yilmaz, 2021). Therefore, in case the companies lack the expertise to adopt and maintain the activity-based costing, the costing system might not be able to perform effectively as it should be which might be affecting the accuracy of cost estimation or calculation of costs of the product or service.…”

“…As a result, starting in the 1980s, the activity-based costing (ABC) system has emerged as a costing method that is capable of overcoming the traditional costing systems' limitations in the face of economic and technological developments-namely, charging the arbitrary and imprecise cost of indirect costs due to imputation criteria distortions (Quesado & Silva, 2021). It also provides more accurate information in the calculation of product cost compared to traditional costing, especially when there are large products to be produced in a company or the process of production becomes complex (Paksoy & Yilmaz, 2021). This shows that activity-based costing has been recognized by many researchers as being more effective and efficient as the costing system when it comes to the cost estimation or calculation for a company's products as there are many limitations that the traditional costing system needs to deal with.…”