Main Article Content
Room rental rates in the hotel business is the one of the customer consideration for selected the hotel. This study aims to compare the pricing determined by the hotel with the price-plus pricing method. The study was conducted a hotel in a tourist area in Banten by analyzing the operational costs incurred by the hotel and the standard cost that has been made. Determination of price based on full costing method obtained Standard room Rp 556.688, deluxe room Rp 722.855, Junior Executive Rp 1.077.091, Executive Rp 2.111.098, President Suite room Rp 3.546.987. But when using Variable Costing, the price of Standard room is Rp 246,089, Deluxe Room Rp 344,432, Junior Executive Rp 345,678, Executive Rp 487.244, President Suite Rp 1.934.805, so it is possible to win the competition because the price can be cheaper.
This work is licensed under a Creative Commons Attribution 4.0 International License.
The author sends the manuscript with the understanding that if accepted for publication, the copyright of the article belongs to the author and retains publishing rights without restriction.
Copyright includes the non-exclusive right to reproduce and submit articles in all forms and media, including reprints, photographs, microfilm, and other similar reproductions, as well as translations. Reproduction of any part of this journal, its storage in the database and its transmission by all forms of media, such as electronic, electrostatic and mechanical copies, photocopying, recording, magnetic media, etc.
The journal editorial board makes every effort to ensure that no false or misleading data, opinions, or statements are published in the journal. Either way, the contents of articles and advertisements published in journals are the sole and exclusive responsibility of each writer and advertiser.
All articles published Open Access will be immediately and permanently free for everyone to read and download. We are continuously working with our author communities to select the best choice of license options, currently being defined for this journal as follows: Attribution 4.0 International (CC BY 4.0)
- Enz, C. A., & Canina, L. (2010). Competitive pricing in European hotels. In Advances in hospitality and leisure. Emerald Group Publishing Limited.
- Enz, C. A., Canina, L., & Lomanno, M. (2009). Competitive pricing decisions in uncertain times. Cornell Hospitality Quarterly, 50(3), 325-341.
- Guilding, C., Drury, C., & Tayles, M. (2005). An empirical investigation of the importance of cost‐plus pricing. Managerial Auditing Journal.
- Kotler, P., Makens, J. C., Bowen, J. T., & Baloglu, S. (2018). Marketing for hospitality and tourism. Pearson Education.
- Lomanno, M. (2008). Discounting rates leads to decreased product value. Hotel & Motel Management, 223(21), 22.
- Mulyadi (2007) Akuntansi Biaya STIE-YKPN, Yogyakarta
- Nagle, T. T., & Müller, G. (2017). The strategy and tactics of pricing: A guide to growing more profitably. Routledge.
- Ng, I. C. (2007). The pricing and revenue management of services: A strategic approach. Routledge.
- Sahay, A. (2007). How to reap higher profits with dynamic pricing. MIT Sloan management review, 48(4), 53-60.
- Steed, E., & Gu, Z. (2005). An examination of hotel room pricing methods: Practised and proposed. Journal of Revenue and Pricing Management, 3(4), 369-379.