Room Rates Do Not Fully Reflect Actual Costs
In practice, many hotels still rely on
traditional costing methods that allocate overhead costs broadly without
considering the specific activities that consume resources. This situation was
also found at Sunrise Gorontalo Hotel, which offers three room categories—Standard,
Deluxe, and Suite with varying occupancy levels throughout the year.
In 2024, the hotel set room rates at IDR
225,000 for Standard rooms, IDR 275,000 for Deluxe rooms, and IDR 325,000 for
Suite rooms. However, the researchers found that these prices did not fully
represent the hotel’s real cost structure. Overhead costs were distributed
using a single allocation base, creating distortions in cost calculation across
room types.
ABC Traces Costs Based on Actual Activities
Through the Activity-Based Costing approach,
the research team traced hotel costs based on actual operational activities.
These activities included accommodation services, laundry, energy consumption,
breakfast provision, administration, marketing, maintenance, asset
depreciation, and employee wages.
Data were collected through in-depth interviews
with hotel management, direct observation of daily operations, and analysis of
internal documents. The research was conducted throughout 2025 at Sunrise
Gorontalo Hotel and analyzed descriptively by comparing the results of the ABC
method with the hotel’s conventional costing approach.
Each activity was linked to relevant cost
drivers such as the number of rooms sold, number of guests staying, total floor
area, and employee working hours. This approach allowed costs to be allocated
based on real resource consumption rather than being evenly distributed.
Findings: Significantly Lower Room Rates
The results revealed substantial differences
between the hotel’s existing room rates and those calculated using
Activity-Based Costing. Assuming a targeted profit margin of 45 percent, the
ABC method produced the following room rates:
- Standard Room: IDR 130,192 per night
- Deluxe Room: IDR 137,148 per night
- Suite Room: IDR 230,754 per night
Compared to the hotel's current rates, the differences amounted to IDR 94,808 for standard rooms, IDR 137,852 for Dexule rooms, and IDR 94,246 Suite rooms. These gaps indicate overcosting, a condition where selling prices exceed the actual costs that should be borne by each room category.
Implications for Hotel Competitiveness
These findings have direct implications for
hotel management, particularly in pricing strategy. More accurate room rates
enable hotels to offer more competitive prices without sacrificing
profitability.
For customers, adopting ABC could result in
fairer and more transparent room pricing. For hotel operators, the method helps
identify inefficient activities and opens opportunities for cost control and
operational efficiency.
The researchers also emphasized that
ABC-generated cost information is more useful for managerial decision-making,
including budgeting, performance evaluation, and strategic planning.
Author Profiles
Rafael Chrisna Lumenta, S.E. Accounting and cost management researcher, Universitas Sam Ratulangi
Victorina Tirayoh, S.E., M.Si. Lecturer in management accounting, Universitas Sam Ratulangi
Djeini Maradesa, S.E., M.Si. Lecturer in accounting and finance, Universitas Sam Ratulangi
Source
Rafael Chrisna Lumenta, Victorina Tirayoh
Djeini Maradesa. Application of Activity-Based
Costing Method in Calculating Room Rates at Sunrise Gorontalo Hotel. Formosa
Journal of Applied Sciences (FJAS), Vol.
5 No. 1, hlm. 267–286. 2026
DOI: https://doi.org/10.55927/fjas.v5i1.564
URL: https://srhformosapublisher.org/index.php/fjas
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