Implementation of Activity-Based Costing Method In Accommodation Companies: A Case Study In A 5-Star Hotel

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dc.contributor.authorPaksoy, Omer Burak
dc.contributor.authorYılmaz, Baki
dc.date.accessioned2026-01-24T12:01:16Z
dc.date.available2026-01-24T12:01:16Z
dc.date.issued2021
dc.departmentAlanya Alaaddin Keykubat Üniversitesi
dc.description.abstractThe purpose of this study is to provide some empirical evidence about implementing the activity-based costing (ABC) method and how to calculate costs in a 5-star hotel operating in Alanya / Antalya and to discuss the cost results by comparing them with the traditional costing method. Due to the Covid-19 outbreak in 2020, the data of July 2019 were used to make cost calculations more accurate and healthy. While making cost calculations, the activities in the hotel are classified as four main (front office, housekeeping, service, kitchen) and one joint (including common and administrative expenses) activities. The study was adopted to the case study, and the data were obtained from the hotel officials. As a result of the study, it was concluded that ABC method is applicable in the case hotel and the calculated unit cost is more accurate and realistic than the traditional costing method.
dc.identifier.doi10.33437/ksusbd.926678
dc.identifier.endpage2113
dc.identifier.issn2149-2786
dc.identifier.issue3
dc.identifier.startpage2090
dc.identifier.trdizinid1195578
dc.identifier.urihttps://search.trdizin.gov.tr/tr/yayin/detay/1195578
dc.identifier.urihttps://doi.org/10.33437/ksusbd.926678
dc.identifier.urihttps://hdl.handle.net/20.500.12868/4158
dc.identifier.volume18
dc.indekslendigikaynakTR-Dizin
dc.language.isoen
dc.relation.ispartofKahramanmaraş Sütçü İmam Üniversitesi Sosyal Bilimler Dergisi
dc.relation.publicationcategoryMakale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.snmzKA_TR-Dizin_20260121
dc.subjectHotels
dc.subjectActivity-Based Costing
dc.subjectTraditional Costing Method
dc.subjectAccommodation Companies
dc.titleImplementation of Activity-Based Costing Method In Accommodation Companies: A Case Study In A 5-Star Hotel
dc.typeArticle

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