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

Yıl 2020, Cilt: 23 Sayı: 1, 164 - 185, 30.04.2020

Ayşegül Ciğer

https://doi.org/10.29249/selcuksbmyd.663155

Cited By: 2

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.

Anahtar Kelimeler

Faaliyet TAbanlı Maliyetleme Yöntemi, Konaklama İşletmeleri, Otel, Maliyet Yönetimi

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

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.

Anahtar Kelimeler

Activity Based Costing Method, Hospitality Industry, Hotel, Cost Management

Kaynakça

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