نوع المشرف

مشرف رئيسي

تاريخ الاشراف على الرسالة من

2015

الى

2016

اسم الطالب

Ahmad Hamadh Odeh

ملخص الرسالة

This study aimed to apply time driven activity-based costing in the first-class hotels in Jordan; for calculating cost of rooms in a first-class hotel in Jordan. It has been based on the financial data and statistical schedules of (2015) for calculating the cost of rooms and has been compared with the results of traditional costing system applied in the hotel (study sample). This study becomes more important due to modernity of system application, which is consider the most modern costing system in indirect costs allocation in addition such system provides the most accurate information for administrative decision makers regarding hotel service cost, take true decisions in the field of improving hotel service quality, assist in service quotation and develop services quality provided to the guests. This study leads to group of results, including: ability to apply time driven activity based costing in hotels, as applied in the industrial establishments, that calculating cost upon time driven activity based costing system is easiest, less- cost and more accurate than traditional costing system applied in the hotel and the ability of driven activity based costing to separate between used and unused energy which is not available in the traditional costing system applied in the hotel where as the unused energy for indirect wages in the hotel is very high, as well depending on time unit to allocate indirect costs is more logic and accurate than costs allocation method in the traditional costing system applied in the hotel. Application of time driven activity-based costing facilities hotel administration in respect of quotation, profit analysis and decisions making. Eventually, this study concludes to set of recommendations, including never depend on market fares and rooms overview in determining rooms prices, where we observe that there are big differences between suites cost and its sale price which may lead to confusion in determining sale price and hotel becomes unable to engage in true competition in the market. It is preferred to reduce sale price of rooms especially suites due to the over pricing in comparison with its costs. Hotel management may determine used and unused energy in the rooms which is helpful for hotel management in utilizing unused energy to develop its business and increase its share in the market. Hotel management could apply time driven activity-based costing by providing accounting staff qualified for applying this system.