The Time-Driven Activity-Based Costing Than Hotel Management Methods For Determining The Cost Of Hotel Room Service? (Case In The Grand Nanggroe Hotel Banda Aceh)

The aims of the research are to analyze calculation Time-Driven Activity-Based Costing (TDABC) with hotel management method calculate cost room services at Grand Nanggroe Hotel Banda Aceh, and causes differences help determine which is more efficient. type this a quantitative descriptive. strategy action research. time horizon cross-sectional. result showed that by TDABC higher for three rooms compared method. This cause allocated unit costs into one driver resulting in lower costs, besides that, did not include facility such as labor depreciation related division. Furthermore, indicates there IDR 882,940,385 an unused capacity can be eliminated or maximized management.