Analisis Penerapan Perhitungan Penetapan Tarif Kamar Menggunakan Metode Activity Based Costing Pada Heine Hotel Manado

Abstract

The occupancy rate of five-star hotel rooms in North Sulawesi has decreased during the pandemic, which requires hotel businessmen to be wise in setting room rates during the pandemic for the continuity of the hotel business, along with the effectiveness of room rates that affect the level of hotel room sales. This study aims to determine the effectiveness of the policy of setting room rates on hotel occupancy rates during the pandemic at Heine Hotel. The analytical method used is descriptive where this method is used to describe and analyze the results of the study then conclusions are drawn and the type of research used is descriptive qualitative. Data collection techniques using interviews, observations, and documentation. Based on the results of the research conducted, it shows that the determination of management tariffs is higher than the tariff for activity based costing.