Enhancing Cost Accuracy in Hotel Room Division Through Time-Driven Activity-Based Costing

This study examines the application of Time-Driven Activity-Based Costing (TDABC) in improving the accuracy of Cost of Service Sold (COSS) calculations within the Room Division department of a four-star hotel in Surabaya, Indonesia. The study adopts a mixed-methods operational case study approach by integrating direct time observations, cost allocation analysis, and semi-structured interviews with hotel personnel. TDABC was implemented to identify resource consumption patterns, calculate practical capacity, and evaluate idle capacity within Front Office and Housekeeping operations. The findings indicate that the conventional costing system tended to undercost several room categories, while TDABC provided more detailed and operationally sensitive cost information. The analysis also revealed the presence of observable idle capacity, suggesting opportunities for workforce and resource optimization. In addition, the study demonstrates that time-based cost allocation may provide more context-specific managerial insights compared to traditional costing methods within this operational setting. This study contributes exploratory evidence regarding the applicability of TDABC in hospitality cost management, particularly within room division operations in an Indonesian hotel context. The findings may assist hotel managers in improving pricing strategies, operational efficiency, and resource allocation decisions. However, the study is limited to a single-site case and should not be generalized broadly without further multi-site investigation.

کلیدواژه ها:

cost of service sold ، hotel cost management ، Idle Capacity ، room division ، Time-Driven Activity-Based Costing