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Konaklama İşletmelerinde Faaliyet Tabanlı Maliyetleme Yöntemi: Bir Otel İşletmesinde Vaka Çalışması

Yıl 2020, , 164 - 185, 30.04.2020
https://doi.org/10.29249/selcuksbmyd.663155

Öz

Bu çalışmanın amacı, Antalya ilinde faaliyet gösteren bir otel işletmesinde, faaliyet tabanlı maliyetleme (FTM) yöntemine göre maliyetlerin nasıl hesaplanacağını göstermek ve ortaya çıkan maliyet sonuçlarını tartışmaktır. Maliyet hesaplamaları otelin önbüro, kat hizmetleri, mutfak, bulaşıkhane ve servis bölümlerinde yapılmıştır. Her bölümdeki faaliyetlerin maliyeti maliyet sürücüleri kullanılarak belirlenmiştir. FTM yöntemi uygulamasının sonucunda, maliyetlerin azaltılması için hangi faaliyetlerin maliyetinin katlanılabilir olduğu hangi faaliyetlerin maliyetlerinin düşürülebileceği ortaya çıkmıştır. Hedeflenen maliyete yaklaşılmasında maliyetlerin nerede ve hangi faaliyette kaliteyi etkilemeden azaltılması gerektiği konusunda, yöneticilere en doğru kararı aldıracak bilgilerin üretilmesini sağlamıştır. FTM yöntemine göre hesaplanan birim maliyet geleneksel maliyet yöntemine göre hesaplanan birim maliyete göre daha doğru ve gerçekçidir. Satış fiyatının piyasada belirlendiği bir ortamda kar marjının artırılabilmesi için FTM önemli bir araçtır. FTM yönteminin uygulanmasındaki en önemli zorluklar, otel işletmesinde maliyet muhasebesi sistemi ve eğitimli personel olmamasıdır.

Kaynakça

  • Agrawal, Surendra ve diğ., (1998) "Cost management system: an operational overview", Managerial Finance, Vol. 24 No. 1, s. 60-78.
  • Alsoboa, S. Sliman ve diğ., (2015) “The Impact of Usage of Strategic Decision Making Techniques on Jordanian Hotels' Performance”, International Journal of Applied Science and Technology, Vol. 5, No. 1, February,, s. .154-165.
  • Ardiansyah, Garry, Billy ve diğ., (2017) “Measuring customer profitability through time-driven activity-based costing: a case study at hotel x Jogjakarta”, The 17th Annual Conference Of The Asian Academic Accounting Associatıon (2016 Foura Conference) Book Series:SHS Web of Conferences, Volume: 34, s .1-6.
  • Babad, Yair M. ve Bala V. Balachandran, (1993) “Cost Driver Optimization in Activity-Based Costing”, The Accounting Review, Vol:68, Iss:3, July, s. 563-575.
  • Basuki, Bas ve Mertzha Dwiputri Riediansyaf, (2014) “The Application of Time-Driven Activity Based Costing In the Hospitality Industry: An Exploratory Case Study”, Journal of Applied Management Accounting Research,, Volume:12, Issue:1, s.27-54.
  • Bekçioğlu Selim ve Çağrı Köroğlu,. (2012) “Stratejik Maliyet Yönetimi Kapsamında Sürece Dayalı Faaliyet Tabanlı Maliyetleme Yönteminin Analizı Ve Bir Otel İsletmesinde Uygulama”, Muhasebe ve Denetime Bakış, Eylül, s.1-24.
  • Brignall, Stan (1997) “A contingent rationale for cost system design in services”,. Management Accounting Research, 8, s. 325-346. Cagwin, Douglas ve Marinus Bouwman, (2002) “The association between activity-based costing and improvement in financial performance”, Management Accounting Research, Volume 13, Issue 1, ,March, s. 1-39.
  • Chenhall, H. Robert ve Kim Langfield,-Smith, (1999) “The implementation of innovative mangement accounting systems”, Australian Accounting Review, Vol:9, Iss:3, November, s. 37-46.
  • CIMA Global (2001) – “Activity based management – An overview”, Technical briefing.
  • Cohen, S. Ve diğ., (2005) “ABC: adopters, supporters, deniers and unawares”, Managerial Auditing Journal, 20(8/9), s.981-1000.
  • Cokins, Gary (1996) Activity Based Cost Management, The McGraw-Hill Companies, Inc, United States of America.
  • Cooper, Robin ve Robert Kaplan, (1991) “Profit priorities from activity-based costing”. Harvard Business Review, May-June, 69(3) s. 130-135.
  • Dalci, Ilhan ve diğ., (2010) “Customer profitability analysis with time-driven activity-based costing: a case study in a hotel”, International Journal Of Contemporary Hospitality Management Volume:22, Issue:4-5, s. 609-637.
  • Diavastis, Ioannis ve diğ., (2016) “The interaction effect of accounting in formation systems user satisfaction and Activity-Based Costing use on hotel financial performance: Evidence from Greece”, Accounting and Management Information Systems, Vol. 15, No. 4, s. 757-784.
  • El-Deeb, M. S. ve diğ., (2011) “Activity Based Costing (ABC) As An Approach To Optimize Purchasıng Performance In Hospıtalıty Industry”, Internatıonal Journal Of Social Sciences and Humanity Studies, Vol 3, No 2, s. 319-329.
  • Faria, A. R. ve diğ., (2018) “Analyzing customer profitability in hotels using activity based costing”, Tourism& Management Studies, 14(3), s. 65-74.
  • Fathi, Zadollah ve Elham Sadat Mousavi ,Dozdahiri, (2015) “A survey of activity-based costing in hotel industry”, Management Science Letters 5, s. 855–860.
  • Gosselin, Maurice, (2007) Handbooks of management accounting research 2, s. 641-671.
  • Holjevac, Avelini Ivanka (2003) “A vision of tıurismandthe hotel industry in the21 stcentury”, International Journal of Hospitality Management, Vol:22, Iss:2, June, s. 129-134.
  • Kaplan, Robert ve Robin Cooper, (1998) Cost and Effect: Using integrated systems to drive profitability and performance, Boston: Harvard Business School Press.
  • Karcıoğlu, R. (2000) Stratejik Maliyet Yönetimi: Maliyet ve Yönetim Muhasebesinde Yeni Yaklaşımlar, Aktif Yayınevi, Erzurum.
  • Kidwell, A. Linda, ve diğ., (2002) “New management techniques: An international comparison”, The CPA Journal, Vol:72, Iss:2, February, s. 63.
  • Latshaw, A. Craig, Cortese,-Teresa M. Danile, (2002) “Activity based costing: Usage and pitfalls”, Review of Business, Vol:23, Iss:1, Winter, s. 30-32.
  • Mashayekhi,Bve Mohammad Ara, (2017) “Activity-Based Costing in the Hospitality Industry: A Case Study in a Hotel”, World Academy of Science, Engineering and Technology International Journal of Social and Tourism Sciences, Vol:11, No:9, s. .2180-2184.
  • Noone, Breffni ve Peter Griffin, (1997) “Yield management and costumer profitability analysis” .International Journal of Contemporary Hospitality Management, 9(2), s. 75-79.
  • Olotu, Ismaila ve Abdul Adamu,(2009) “The Practicability of Activity – Based Costing System in Hospitality Industry” March 30, Journal of Finance and Accounting Research, Department of Accounting, Nasarawa State University, Keffi, NasarawaState – Nigeria. Vol. 1(1), s. 36 – 49.
  • Özer, Songül ve Nilgün Bilici, (2017) “Konaklama İşletmelerinde Faaliyet Tabanlı Maliyetleme Yönteminin Uygulanabilirliğinin Araştırılması: Van İl Merkezindeki Otel İşletmelerinde Bir Uygulama” AÇÜ Uluslararası Sosyal Bilimler Dergisi Yıl: 2017, Cilt: 3, Sayı:2, s. 1-22.
  • Patiar, Annup, (2016) “Costs allocation practices: Evidence of hotels in Australia”, Journal of Hospitality and Tourism Management, vol. 26, s. 1-8.
  • Pavlatos, Odysseas ve Ioannis Paggios (2007) “Cost Accountıig In Greek Hotel Enterprises: An Empirical Approach Tourismos” ,An International Multidisciplinary Journal of Tourism, Volume 2, Number 2, Autumn , s. 39-59.
  • Pavlatos, Odysseas ve Ioannis Paggios, (2009) “Activity-Based Costing In The Hospitality Industry: Evidence From Greece”, journal Of Hospitality&Tourism Research,Volume:33, Issue:4, s. 511-527.
  • Pavlatos, Odysseas, (2011) "The Impact of Strategic Management Accounting and Cost Structure on ABC Systems in Hotels," Journal of Hospitality Financial Management: Vol. 19 : Iss. 2, s. 53-76.
  • Plowman, Brian (2001) Activity Based Management: Improving Process and Profitability, Gower Publishing,
  • Raffish, Norm ve Peter B.B. Turney (1991), “Glossary of Activity – Based Managament”, Journal of Cost Management, 5(3), s. 53-63.
  • Raffish, Norm, (1991) “How Much Does That Product Really Cost?”, Management Accounting, Vol:72, Iss:9, March, s. 36-39.
  • Sievanen, Matti ve Katia Tornberg, (2002) “Process-based costing: The best of activity-based costing”, AACE International Transactions, CSC, s.15.
  • Turney B. B. Peter,(1990) “What is theScope of Activity-BasedCosting?”, Journal of Cost Management, Vol:9, Iss: 4, s. 40-42.
  • TUROB, Türkiye Otel İstatistikleri, http://www.turob.com/tr/istatistikler/turkiye-otel-istatistikleri-9d67c3c , Erişim Tarihi 20.11.2019.
  • TURSAB,Turizm Gelirleri, https://www.tursab.org.tr/istatistikler-icerik/turizm-geliri, Erişim Tarihi: 20.11.2019.
  • Vazakidis, Athanasios ve Ioannis Karagiannis, (2011) “Activity-based management and traditional costing in tourist enterprises (a hotel implementation model”) OperResIntJ, 11, s. 123–147.
  • Vij, Madhu,(2012) “A survey of factors influencing cost structures in the Indian hotel sector”, World wide Hospitality and Tourism Themes, Vol. 4 No. 5, 2012, s. 449-462.
  • World Tourism Organization (2018), UNWTO Tourism Highlights, 2018 Edition, UNWTO, Madrid.
  • Yağcı, Özcan (2003), Turizm Ekonomisi, Detay Yayıncılık, Ankara, Eylül
  • Zounta, Stella,;Bekiaris, Michail G., (2009), Cost-based management and decision making in Greek luxury hotels, https://mpra.ub.uni-muenchen.de/25459/1/MPRA_paper_25459.pdf, erişim tarihi: 25.11.2019.

Activity Based Costing Method In The Hospitality Industry: A Case Study In A Hotel

Yıl 2020, , 164 - 185, 30.04.2020
https://doi.org/10.29249/selcuksbmyd.663155

Öz

The aim of this study is to show how to calculate costs according to activity based costing (ABC) method in a hotel business in Antalya and discuss the resulting cost results. Cost calculations are made in the front office, housekeeping, kitchen, dishwasher and service departments of the hotel. The cost of activities in each segment is determined using cost drivers. As a result of the application of ABC method, it has emerged which cost of activities is bearable in order to reduce costs and which costs of activities can be reduced. It has produced the information that will make the most accurate decision for the managers about where the costs should be reduced without affecting the quality in approaching the target cost. The unit cost calculated according to the ABC method is more accurate and realistic than the unit cost calculated according to the traditional cost method. ABC is an important tool for increasing the profit margin in an environment where the sales price is determined in the market. The most important difficulties in the application of the ABC method are the cost accounting system and lack of trained personnel in the hotel business.

Kaynakça

  • Agrawal, Surendra ve diğ., (1998) "Cost management system: an operational overview", Managerial Finance, Vol. 24 No. 1, s. 60-78.
  • Alsoboa, S. Sliman ve diğ., (2015) “The Impact of Usage of Strategic Decision Making Techniques on Jordanian Hotels' Performance”, International Journal of Applied Science and Technology, Vol. 5, No. 1, February,, s. .154-165.
  • Ardiansyah, Garry, Billy ve diğ., (2017) “Measuring customer profitability through time-driven activity-based costing: a case study at hotel x Jogjakarta”, The 17th Annual Conference Of The Asian Academic Accounting Associatıon (2016 Foura Conference) Book Series:SHS Web of Conferences, Volume: 34, s .1-6.
  • Babad, Yair M. ve Bala V. Balachandran, (1993) “Cost Driver Optimization in Activity-Based Costing”, The Accounting Review, Vol:68, Iss:3, July, s. 563-575.
  • Basuki, Bas ve Mertzha Dwiputri Riediansyaf, (2014) “The Application of Time-Driven Activity Based Costing In the Hospitality Industry: An Exploratory Case Study”, Journal of Applied Management Accounting Research,, Volume:12, Issue:1, s.27-54.
  • Bekçioğlu Selim ve Çağrı Köroğlu,. (2012) “Stratejik Maliyet Yönetimi Kapsamında Sürece Dayalı Faaliyet Tabanlı Maliyetleme Yönteminin Analizı Ve Bir Otel İsletmesinde Uygulama”, Muhasebe ve Denetime Bakış, Eylül, s.1-24.
  • Brignall, Stan (1997) “A contingent rationale for cost system design in services”,. Management Accounting Research, 8, s. 325-346. Cagwin, Douglas ve Marinus Bouwman, (2002) “The association between activity-based costing and improvement in financial performance”, Management Accounting Research, Volume 13, Issue 1, ,March, s. 1-39.
  • Chenhall, H. Robert ve Kim Langfield,-Smith, (1999) “The implementation of innovative mangement accounting systems”, Australian Accounting Review, Vol:9, Iss:3, November, s. 37-46.
  • CIMA Global (2001) – “Activity based management – An overview”, Technical briefing.
  • Cohen, S. Ve diğ., (2005) “ABC: adopters, supporters, deniers and unawares”, Managerial Auditing Journal, 20(8/9), s.981-1000.
  • Cokins, Gary (1996) Activity Based Cost Management, The McGraw-Hill Companies, Inc, United States of America.
  • Cooper, Robin ve Robert Kaplan, (1991) “Profit priorities from activity-based costing”. Harvard Business Review, May-June, 69(3) s. 130-135.
  • Dalci, Ilhan ve diğ., (2010) “Customer profitability analysis with time-driven activity-based costing: a case study in a hotel”, International Journal Of Contemporary Hospitality Management Volume:22, Issue:4-5, s. 609-637.
  • Diavastis, Ioannis ve diğ., (2016) “The interaction effect of accounting in formation systems user satisfaction and Activity-Based Costing use on hotel financial performance: Evidence from Greece”, Accounting and Management Information Systems, Vol. 15, No. 4, s. 757-784.
  • El-Deeb, M. S. ve diğ., (2011) “Activity Based Costing (ABC) As An Approach To Optimize Purchasıng Performance In Hospıtalıty Industry”, Internatıonal Journal Of Social Sciences and Humanity Studies, Vol 3, No 2, s. 319-329.
  • Faria, A. R. ve diğ., (2018) “Analyzing customer profitability in hotels using activity based costing”, Tourism& Management Studies, 14(3), s. 65-74.
  • Fathi, Zadollah ve Elham Sadat Mousavi ,Dozdahiri, (2015) “A survey of activity-based costing in hotel industry”, Management Science Letters 5, s. 855–860.
  • Gosselin, Maurice, (2007) Handbooks of management accounting research 2, s. 641-671.
  • Holjevac, Avelini Ivanka (2003) “A vision of tıurismandthe hotel industry in the21 stcentury”, International Journal of Hospitality Management, Vol:22, Iss:2, June, s. 129-134.
  • Kaplan, Robert ve Robin Cooper, (1998) Cost and Effect: Using integrated systems to drive profitability and performance, Boston: Harvard Business School Press.
  • Karcıoğlu, R. (2000) Stratejik Maliyet Yönetimi: Maliyet ve Yönetim Muhasebesinde Yeni Yaklaşımlar, Aktif Yayınevi, Erzurum.
  • Kidwell, A. Linda, ve diğ., (2002) “New management techniques: An international comparison”, The CPA Journal, Vol:72, Iss:2, February, s. 63.
  • Latshaw, A. Craig, Cortese,-Teresa M. Danile, (2002) “Activity based costing: Usage and pitfalls”, Review of Business, Vol:23, Iss:1, Winter, s. 30-32.
  • Mashayekhi,Bve Mohammad Ara, (2017) “Activity-Based Costing in the Hospitality Industry: A Case Study in a Hotel”, World Academy of Science, Engineering and Technology International Journal of Social and Tourism Sciences, Vol:11, No:9, s. .2180-2184.
  • Noone, Breffni ve Peter Griffin, (1997) “Yield management and costumer profitability analysis” .International Journal of Contemporary Hospitality Management, 9(2), s. 75-79.
  • Olotu, Ismaila ve Abdul Adamu,(2009) “The Practicability of Activity – Based Costing System in Hospitality Industry” March 30, Journal of Finance and Accounting Research, Department of Accounting, Nasarawa State University, Keffi, NasarawaState – Nigeria. Vol. 1(1), s. 36 – 49.
  • Özer, Songül ve Nilgün Bilici, (2017) “Konaklama İşletmelerinde Faaliyet Tabanlı Maliyetleme Yönteminin Uygulanabilirliğinin Araştırılması: Van İl Merkezindeki Otel İşletmelerinde Bir Uygulama” AÇÜ Uluslararası Sosyal Bilimler Dergisi Yıl: 2017, Cilt: 3, Sayı:2, s. 1-22.
  • Patiar, Annup, (2016) “Costs allocation practices: Evidence of hotels in Australia”, Journal of Hospitality and Tourism Management, vol. 26, s. 1-8.
  • Pavlatos, Odysseas ve Ioannis Paggios (2007) “Cost Accountıig In Greek Hotel Enterprises: An Empirical Approach Tourismos” ,An International Multidisciplinary Journal of Tourism, Volume 2, Number 2, Autumn , s. 39-59.
  • Pavlatos, Odysseas ve Ioannis Paggios, (2009) “Activity-Based Costing In The Hospitality Industry: Evidence From Greece”, journal Of Hospitality&Tourism Research,Volume:33, Issue:4, s. 511-527.
  • Pavlatos, Odysseas, (2011) "The Impact of Strategic Management Accounting and Cost Structure on ABC Systems in Hotels," Journal of Hospitality Financial Management: Vol. 19 : Iss. 2, s. 53-76.
  • Plowman, Brian (2001) Activity Based Management: Improving Process and Profitability, Gower Publishing,
  • Raffish, Norm ve Peter B.B. Turney (1991), “Glossary of Activity – Based Managament”, Journal of Cost Management, 5(3), s. 53-63.
  • Raffish, Norm, (1991) “How Much Does That Product Really Cost?”, Management Accounting, Vol:72, Iss:9, March, s. 36-39.
  • Sievanen, Matti ve Katia Tornberg, (2002) “Process-based costing: The best of activity-based costing”, AACE International Transactions, CSC, s.15.
  • Turney B. B. Peter,(1990) “What is theScope of Activity-BasedCosting?”, Journal of Cost Management, Vol:9, Iss: 4, s. 40-42.
  • TUROB, Türkiye Otel İstatistikleri, http://www.turob.com/tr/istatistikler/turkiye-otel-istatistikleri-9d67c3c , Erişim Tarihi 20.11.2019.
  • TURSAB,Turizm Gelirleri, https://www.tursab.org.tr/istatistikler-icerik/turizm-geliri, Erişim Tarihi: 20.11.2019.
  • Vazakidis, Athanasios ve Ioannis Karagiannis, (2011) “Activity-based management and traditional costing in tourist enterprises (a hotel implementation model”) OperResIntJ, 11, s. 123–147.
  • Vij, Madhu,(2012) “A survey of factors influencing cost structures in the Indian hotel sector”, World wide Hospitality and Tourism Themes, Vol. 4 No. 5, 2012, s. 449-462.
  • World Tourism Organization (2018), UNWTO Tourism Highlights, 2018 Edition, UNWTO, Madrid.
  • Yağcı, Özcan (2003), Turizm Ekonomisi, Detay Yayıncılık, Ankara, Eylül
  • Zounta, Stella,;Bekiaris, Michail G., (2009), Cost-based management and decision making in Greek luxury hotels, https://mpra.ub.uni-muenchen.de/25459/1/MPRA_paper_25459.pdf, erişim tarihi: 25.11.2019.
Toplam 43 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Araştırma Makalesi
Yazarlar

Ayşegül Ciğer 0000-0001-9128-4974

Yayımlanma Tarihi 30 Nisan 2020
Gönderilme Tarihi 23 Aralık 2019
Yayımlandığı Sayı Yıl 2020

Kaynak Göster

APA Ciğer, A. (2020). Konaklama İşletmelerinde Faaliyet Tabanlı Maliyetleme Yöntemi: Bir Otel İşletmesinde Vaka Çalışması. Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi, 23(1), 164-185. https://doi.org/10.29249/selcuksbmyd.663155

Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi Creative Commons Atıf-GayriTicari 4.0 Uluslararası Lisansı (CC BY NC) ile lisanslanmıştır.