Determination of Hotel Room Rental Rates Using the Cost-Plus Pricing Method

Autor:	Hamdan
Rok vydání:	2021
Předmět:	Finance Renting business.industry business Hotel room Cost-plus pricing
Zdroj:	Ilomata International Journal of Management. 2:201-205
ISSN:	2714-8963 2714-8971
Popis:	Room rental rates in the hotel business is the one of the customer consideration for selected the hotel. This study aims to compare the pricing determined by the hotel with the price-plus pricing method. The study was conducted a hotel in a tourist area in Banten by analyzing the operational costs incurred by the hotel and the standard cost that has been made. Determination of price based on full costing method obtained Standard room Rp 556.688, deluxe room Rp 722.855, Junior Executive Rp 1.077.091, Executive Rp 2.111.098, President Suite room Rp 3.546.987. But when using Variable Costing, the price of Standard room is Rp 246,089, Deluxe Room Rp 344,432, Junior Executive Rp 345,678, Executive Rp 487.244, President Suite Rp 1.934.805, so it is possible to win the competition because the price can be cheaper.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::de719d1523c1e068c7eeb7cac4861ba3 https://doi.org/10.52728/ijjm.v2i3.281 Zobrazit plný text záznamu