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dc.contributor.authorPASONGLI, IFANNA RANNU
dc.date.accessioned2016-02-17T04:48:35Z
dc.date.available2016-02-17T04:48:35Z
dc.date.issued2015-12-23
dc.identifier.urihttp://hdl.handle.net/123456789/801
dc.description.abstractCustomers are the income primary factor for the corporate sustainability. Companies need to understand that not all customers contribute the same amount of profit. There are possibilities for company to have hidden unprofitable customers. In 2014, Indra Toraja Hotel increased their income, contrarily the occupation rate was decreased. That fact indicated that Indra Toraja Hotel had unrealized potential profit. The company needs to identify potential customers and the prioritized customer to improve the profitability of the company. The purpose of this study is to analyze Indra Toraja Hotel’s customer segments in 2014, to identify potential customers that can increase company’s profitability in the future. The data was collected by interviews, observations, and documentations. Qualitative approach is was used to analyze the collected data. In this study, profitability analysis measured by Customer Profitability Analysis (CPA) with Activity-Based Costing as the cost assignment method. The result showed that all of eight customer segments that analyzed in this study gave positive contribution to hotel’s income. The result of the customer mapping showed the potential customers, namely Segment 1, 2, 3, 4, 5, 6, 7, and 8. This information can help management to determine the main priority of customers. This study provides recommendations for managerial decisions which can be considered by hotel management in managing revenues, expenses, and services for the hotel’s customer segments, especially for priority customer segments.en_US
dc.language.isoinaen_US
dc.publisherUniversitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accountingen_US
dc.subjectCustomer-Revenue Analysisen_US
dc.subjectCustomer-Costs Analysisen_US
dc.subjectActivity-Based Costingen_US
dc.subjectCustomer Profitability Analysisen_US
dc.subjectCustomer Segmentsen_US
dc.subjectHotelen_US
dc.titlePENERAPAN CUSTOMER PROFITABILITY ANALYSIS BERBASIS ACTIVITY-BASED COSTING SEBAGAI PERTIMBANGAN DALAM PENGAMBILAN KEPUTUSAN MANAJERIAL PADA HOTEL INDRA TORAJAen_US
dc.typeThesisen_US


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