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.