استخدام اسلوب التكلفة على اساس النشاط الموجه للوقت في قياس تكلفة الخدمة الفندقية (دراسة تطبيقية في فندق النجف)

Abstract

AbstractThe use of the Approach of the Time Driven Activity Based Costing (TDABC)Contributes to the provide of Sound Methodology in Measuring the Cost ofHotel Services by providing Cost information related Hotel Service and wouldhelp the Administration in the Performance of Basic Functions in Planning,Control and Decision making that is the research problem not to provide CostApproach proper Measurement of the Cost of Hotel Services in the HotelResearch Sample, which requires the need for the Approach of the Time DrivenActivity Based Costing (TDABC) which is Characterized by the Speed andEase of Use, Application, and Estimation, which exceeds the weaknesses of theApproach of the Activity Based Costing (ABC), which is Characterized byHigh Costs Applied in addition to the It requires Data and Details of the ManyActivities and Multiple Processes.The Researcher found to a set of Conclusions including: that theApplication of the Approach of the Time Driven Activity Based Costing(TDABC) provides Information on the Cost of each Hotel Service offered bythe Hotel, which can be Utilized for the purposes of Pricing its Services and theAnalysis of their Profitability as well as the Ability of this Approach toDistinguish between the Used Capacity and Unused Capacity (idle) andtherefore provides a Clear Vision for Operational Efficiency and this is whatunable about him Approach Activity Based Costing (ABC).And a set of Recommendations including: The Possibility of theApplication of this Approach in Various Hotels, Taking into account theSpecificity of each Hotel and the Number of Activities used in it and CostDrivers of those Activities, as well as the necessary to take Advantage of theInformation provided by this Approach for the purpose of Managing ofActivities, Analyze and Evaluate its Performance using Internal and ExternalPerformance Measurements in addition to the necessary to establish TrainingCourses to help in understanding the Mechanism of action of this Approachand provide Procedures and Requirements Apply.