Faaliyet Tabanlı Maliyet Yöntemi: Bir Termal Otel İşletmesinde Uygulama
Activity Based Cost Method: Application in a Thermal Hotel Enterprise

Summary/Abstract: Purpose – Intense competition conditions in the accommodation sector encouraged hotels to keep their costs under control and use the correct costing method, and over time, different costing methods have been replaced by the traditional cost method. One of these methods is “Activity Based Costing (ABC)” method. The ABC method is a method that enables businesses to access more accurate cost data and make more accurate decisions, and is based on exposing costs according to the activities undertaken. The aim of the study is to emphasize that hotel businesses operating in the service sector should use the FTM method in order to reach more accurate cost data. Design/methodology/approach – Method - This study was conducted with Case study method. The data used in the research are the 2018 data of a thermal hotel company operating in Sivas province. With the data obtained, firstly hotel costs were calculated according to the traditional method, then the hotel costs were calculated according to the FTM method and the results were interpreted. Findings – It was determined that the costs obtained with the ABC method and the cost information obtained with the traditional method are different. Discussion – Accurate determination of departments and costs per person in hotel managements is important to take competitive advantage and accurate pricing. Different results were obtained in the sample hotel costs with the ABC method, which applies a unique method in the distribution of indirect costs. The ABC method is not a method that calculates costs more or less, it is a method that calculates more rationally. With this aspect, hotels can question their costs by applying modern cost methods to their businesses.

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