Özet:

The intense competition conditions in the accommodation industry have encouraged hotels to keep the costs under control and use the correct cost method and over time have replaced the traditional cost method with different cost methods. One of these methods is the "Activity Based Costing (ABC) - Activity Based Cost (FTM)" method. The FTM method is a method that allows to make more accurate decisions by accessing more accurate cost data, and is based on the essence of cost indication according to the activities carried out. The aim of the study is to emphasize that hotel enterprises operating in the service sector should take advantage of the FTM method to access more accurate cost data. Method - the study has used the example method of event. The data used in the study belongs to the year 2018 of a thermal hotel processing operating in the province of Sivas. With the data obtained first the cost of the hotel was calculated according to the traditional method and then the cost of the hotel according to the FTM method was calculated and the outcome results were interpreted. The findings - the costs obtained by the FTM method and the cost information obtained by the traditional method have been found different. Discussions - The proper determination of the departments and cost per person of the hotel enterprises is important for the correct pricing. With the FTM method, which applies a unique method in the distribution of direct costs, different results have been obtained in the example hotel costs. The FTM method is not a method that calculates costs less or more, but a method that calculates more rational. With this direction, hotels can question their costs by applying modern cost methods to their.

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