ANALISIS PENGENDALIAN BIAYA OPERASIONAL DALAM MENENTUKAN HARGA PENJUALAN SEWA KAMAR HOTEL PADA HOTEL BANJARMASIN INTERNASIONAL

Abstract

This research is aimed to identify the influence of operational cost control in determining the rental cost of room in HBI hotel, Ban-jarmasin, South Kalimantan. The research population is all calculation data of hotel operational cost as income contribution of every class on each department where the research sample is hotel operational cost of 2010 and 2011 from income of each department.

Data needed in this research was obtained according to the result of interview and questionnaire given by the respondents related to their duties and authorities, whereas analysis tool used in this research was descriptive analysis and tabulation. Hopefully this analysis is able to identify the amount of company’s operational cost so that the rental cost of hotel room can be figured out and determined on the certain year. The results of testing and analyzing show that the control of operational cost really determines the amount of the rental cost of hotel room for each room level