Özet:

The aim of this study is to show how to calculate costs according to activity-based costing (ABC) method in a hotel business in New York 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 the 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 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 staff in the hotel business.

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